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JOHN BURTON & SONS LIMITED

Registered Number
04902757
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2024

JOHN BURTON & SONS LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

Ann Elizabeth Burton
Kevin Burton
Mark Burton

Company Secretary

BURTON, Mark

Registered Address

East Coker Saw Mills
East Coker
Yeovil
BA22 9JJ

Registered Number

04902757 (England and Wales)
JOHN BURTON & SONS LIMITED
Balance Sheet as at
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets37,515581
7,515581
Current assets
Stocks41,2751,500
Debtors20,83218,282
Cash at bank and on hand33,77936,778
55,88656,560
Creditors amounts falling due within one year5(21,972)(22,684)
Net current assets (liabilities)33,91433,876
Total assets less current liabilities41,42934,457
Net assets41,42934,457
Capital and reserves
Called up share capital1010
Profit and loss account41,41934,447
Shareholders' funds41,42934,457
The financial statements were approved and authorised for issue by the Board of Directors on 6 May 2025, and are signed on its behalf by:
Kevin Burton
Director
Mark Burton
Director

Registered Company No. 04902757
JOHN BURTON & SONS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Office Equipment-3
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year33
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 October 2330,5589,245-39,803
Additions9,260-2009,460
At 30 September 2439,8189,24520049,263
Depreciation and impairment
At 01 October 2329,9779,245-39,222
Charge for year2,460-662,526
At 30 September 2432,4379,2456641,748
Net book value
At 30 September 247,381-1347,515
At 30 September 23581--581
4.Stocks

2024

2023

££
Raw materials and consumables1,2751,500
Total1,2751,500
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,6649,621
Amounts owed to related parties-9
Taxation and social security15,11011,890
Other creditors24-
Accrued liabilities and deferred income1,1741,164
Total21,97222,684