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Company Registration No. 08993157 (England and Wales)
JAMES BURTON CONSTRUCTION & MANAGEMENT LTD Unaudited accounts for the year ended 30 April 2025
JAMES BURTON CONSTRUCTION & MANAGEMENT LTD Unaudited accounts Contents
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JAMES BURTON CONSTRUCTION & MANAGEMENT LTD Company Information for the year ended 30 April 2025
Director
J Burton
Secretary
E Burton
Company Number
08993157 (England and Wales)
Registered Office
Unit 7 Town Farm Workshops Dean Lane, Sixpenny Handley Salisbury Wiltshire SP5 5PA England
Accountants
N L Accounting (South West) Ltd Unit 7, Town Farm Workshops Sixpenny Handley Salisbury Wiltshire SP5 5PA
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JAMES BURTON CONSTRUCTION & MANAGEMENT LTD Statement of financial position as at 30 April 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
106,038 
91,346 
Current assets
Inventories
165,924 
93,000 
Debtors
51,982 
51,504 
Cash at bank and in hand
162,197 
235,373 
380,103 
379,877 
Creditors: amounts falling due within one year
(412,388)
(423,962)
Net current liabilities
(32,285)
(44,085)
Total assets less current liabilities
73,753 
47,261 
Creditors: amounts falling due after more than one year
(36,380)
(26,536)
Net assets
37,373 
20,725 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
37,372 
20,724 
Shareholders' funds
37,373 
20,725 
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 May 2025 and were signed on its behalf by
J Burton Director Company Registration No. 08993157
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JAMES BURTON CONSTRUCTION & MANAGEMENT LTD Notes to the Accounts for the year ended 30 April 2025
1
Statutory information
JAMES BURTON CONSTRUCTION & MANAGEMENT LTD is a private company, limited by shares, registered in England and Wales, registration number 08993157. The registered office is Unit 7, Town Farm Workshops, Dean Lane, Sixpenny Handley, Salisbury, Wiltshire, SP5 5PA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Straight Line
Motor vehicles
20% Straight Line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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JAMES BURTON CONSTRUCTION & MANAGEMENT LTD Notes to the Accounts for the year ended 30 April 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 May 2024
115,187 
90,848 
1,598 
207,633 
Additions
45,530 
6,500 
- 
52,030 
At 30 April 2025
160,717 
97,348 
1,598 
259,663 
Depreciation
At 1 May 2024
64,178 
51,405 
704 
116,287 
Charge for the year
22,632 
14,354 
352 
37,338 
At 30 April 2025
86,810 
65,759 
1,056 
153,625 
Net book value
At 30 April 2025
73,907 
31,589 
542 
106,038 
At 30 April 2024
51,009 
39,443 
894 
91,346 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
23,249 
51,504 
Amounts due from group undertakings etc.
100 
- 
Other debtors
28,583 
- 
51,932 
51,504 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
50 
- 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
6,806 
6,806 
VAT
(189)
(8,858)
Obligations under finance leases and hire purchase contracts
39,973 
30,375 
Trade creditors
43,266 
48,909 
Amounts owed to group undertakings and other participating interests
70,000 
- 
Taxes and social security
30,563 
6,207 
Other creditors
10 
- 
Loans from directors
220,709 
339,273 
Accruals
1,250 
1,250 
412,388 
423,962 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
20,637 
26,536 
Obligations under finance leases and hire purchase contracts
15,518 
- 
Other creditors
225 
- 
36,380 
26,536 
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JAMES BURTON CONSTRUCTION & MANAGEMENT LTD Notes to the Accounts for the year ended 30 April 2025
8
Controlling party
The Company is controlled by Imperius Holdings Limited, a parent company, who owns 100% of the issued shares.
9
Average number of employees
During the year the average number of employees was 10 (2024: 9).
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