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REGISTERED NUMBER: 13906352 (England and Wales)














BURTON DESIGN & BUILD LTD

PREVIOUSLY KNOWN AS
P & R CONSTRUCTION GROUP LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024






BURTON DESIGN & BUILD LTD (REGISTERED NUMBER: 13906352)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 29 February 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


BURTON DESIGN & BUILD LTD

COMPANY INFORMATION
for the Year Ended 29 February 2024







DIRECTOR: L G Burton





REGISTERED OFFICE: 5 Imperial Court
Laporte Way
Luton
Bedfordshire
LU4 8FE





REGISTERED NUMBER: 13906352 (England and Wales)





ACCOUNTANTS: Miller & Co
Chartered Accountants
5 Imperial Court
Laporte Way
Luton
Bedfordshire
LU4 8FE

BURTON DESIGN & BUILD LTD (REGISTERED NUMBER: 13906352)

STATEMENT OF FINANCIAL POSITION
29 February 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 8,955 11,941

CURRENT ASSETS
Stocks - 36,000
Debtors 6 46,865 67,413
Cash at bank 530,435 152,270
577,300 255,683
CREDITORS
Amounts falling due within one year 7 284,413 67,707
NET CURRENT ASSETS 292,887 187,976
TOTAL ASSETS LESS CURRENT
LIABILITIES

301,842

199,917

PROVISIONS FOR LIABILITIES 2,239 2,269
NET ASSETS 299,603 197,648

CAPITAL AND RESERVES
Called up, paid and allotted share capital 8 100 100
Retained earnings 299,503 197,548
SHAREHOLDERS' FUNDS 299,603 197,648

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BURTON DESIGN & BUILD LTD (REGISTERED NUMBER: 13906352)

STATEMENT OF FINANCIAL POSITION - continued
29 February 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 November 2024 and were signed by:





L G Burton - Director


BURTON DESIGN & BUILD LTD (REGISTERED NUMBER: 13906352)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Burton Design & Build Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Income recognition
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods
Revenue from the sale of goods is recognised when all of the significant risks and rewards of ownership have been transferred

Rendering of services
Revenue from a contract to provide services is recognised in which services are provided in accordance with the stage of completion of the contract and when all of the following conditions are satisfied:

- the amount of revenue can be measured reliably;
- it is probable the the Company will receive the consideration due under the contract;
- the stage of completion of the contract at the end of the reporting period can be measure reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably,

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Work in progress includes labour and attributable overheads.


BURTON DESIGN & BUILD LTD (REGISTERED NUMBER: 13906352)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 29 February 2024

3. ACCOUNTING POLICIES - continued
Taxation
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

5. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 March 2023
and 29 February 2024 921 15,000 15,921
DEPRECIATION
At 1 March 2023 230 3,750 3,980
Charge for year 173 2,813 2,986
At 29 February 2024 403 6,563 6,966
NET BOOK VALUE
At 29 February 2024 518 8,437 8,955
At 28 February 2023 691 11,250 11,941

BURTON DESIGN & BUILD LTD (REGISTERED NUMBER: 13906352)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 29 February 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 39,214 67,153
Other debtors 7,651 260
46,865 67,413

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 87,043 5,443
Taxation and social security 42,931 55,812
Other creditors 154,439 6,452
284,413 67,707

8. CALLED UP, PAID AND ALLOTTED SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100

9. RELATED PARTY DISCLOSURES

During the period, the directors provided additional aggregate loans to the company totalling £116,028 and repayments of £118,928 were made to the director. At the balance sheet date, the company owed £2,802 to the director.