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
JAMES BURTON CONSTRUCTION & MANAGEMENT LTD
Company Information
for the year ended 30 April 2025
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
JAMES BURTON CONSTRUCTION & MANAGEMENT LTD
Statement of financial position
as at 30 April 2025
Tangible assets
106,038
91,346
Inventories
165,924
93,000
Cash at bank and in hand
162,197
235,373
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)
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
JAMES BURTON CONSTRUCTION & MANAGEMENT LTD
Notes to the Accounts
for the year ended 30 April 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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 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 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.
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.
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
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
At 30 April 2025
73,907
31,589
542
106,038
At 30 April 2024
51,009
39,443
894
91,346
Amounts falling due within one year
Trade debtors
23,249
51,504
Amounts due from group undertakings etc.
100
-
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
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
Loans from directors
220,709
339,273
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
15,518
-
JAMES BURTON CONSTRUCTION & MANAGEMENT LTD
Notes to the Accounts
for the year ended 30 April 2025
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).