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Registered number: 11641927
Burton Plant Hire & Groundworks Ltd
Financial Statements
For The Year Ended 31 October 2024
Gower Accountancy
Chartered Certified Accountants
Contents
Page
Company Information 1
Accountant's Report 2
Balance Sheet 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Directors Mr Kevin Burton
Mr Carl Burton
Company Number 11641927
Registered Office 250 Humberstone Road
Leicester
LE5 0EG
Accountants Gower Accountancy
Chartered Certified Accountants
250 Humberstone Road
Leicester
LE5 0EG
Page 1
Page 2
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Burton Plant Hire & Groundworks Ltd For The Year Ended 31 October 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Burton Plant Hire & Groundworks Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Burton Plant Hire & Groundworks Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Burton Plant Hire & Groundworks Ltd and state those matters that we have agreed to state to the directors of Burton Plant Hire & Groundworks Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Burton Plant Hire & Groundworks Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Burton Plant Hire & Groundworks Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Burton Plant Hire & Groundworks Ltd . You consider that Burton Plant Hire & Groundworks Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Burton Plant Hire & Groundworks Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
20/06/2025
Gower Accountancy
Chartered Certified Accountants
250 Humberstone Road
Leicester
LE5 0EG
Page 2
Page 3
Balance Sheet
Registered number: 11641927
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 9,200 11,500
Tangible Assets 5 125,753 158,810
134,953 170,310
CURRENT ASSETS
Debtors 6 112,892 152,486
Cash at bank and in hand 6,639 26,647
119,531 179,133
Creditors: Amounts Falling Due Within One Year 7 (86,878 ) (158,428 )
NET CURRENT ASSETS (LIABILITIES) 32,653 20,705
TOTAL ASSETS LESS CURRENT LIABILITIES 167,606 191,015
Creditors: Amounts Falling Due After More Than One Year 8 (15,833 ) (25,833 )
NET ASSETS 151,773 165,182
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 151,673 165,082
SHAREHOLDERS' FUNDS 151,773 165,182
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For the year ending 31 October 2024 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Kevin Burton
Director
20/06/2025
The notes on pages 5 to 7 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
Burton Plant Hire & Groundworks Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11641927 . The registered office is 250 Humberstone Road, Leicester, LE5 0EG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% on cost
Motor Vehicles 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 25% on cost
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 23,000
As at 31 October 2024 23,000
Amortisation
As at 1 November 2023 11,500
Provided during the period 2,300
As at 31 October 2024 13,800
Net Book Value
As at 31 October 2024 9,200
As at 1 November 2023 11,500
5. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 November 2023 298,420
Additions 4,500
As at 31 October 2024 302,920
Depreciation
As at 1 November 2023 139,610
Provided during the period 37,557
As at 31 October 2024 177,167
Net Book Value
As at 31 October 2024 125,753
As at 1 November 2023 158,810
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 107,387 146,024
Other debtors 5,505 6,462
112,892 152,486
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 24,075 51,510
Amounts owed to participating interests 18,740 49,460
Other creditors 14,146 12,058
Taxation and social security 29,917 45,400
86,878 158,428
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 15,833 25,833
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Burton Assets LtdAssociated CompanyAmount owed to associated company £18,740 (2023:£49,460)

Burton Assets Ltd

Associated Company

Amount owed to associated company £18,740 (2023:£49,460)

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