Registered number
00520051
Burke Bros.(Cheltenham) Limited
Filleted Accounts
31 May 2025
Burke Bros.(Cheltenham) Limited
Company Information
Directors
A E Burke
E D Burke
J E Burke
L P Burke
P J Burke
Secretary
L P Burke
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
Hayricks Wharf
Tewkesbury Road
Cheltenham
Glos
Registered number
00520051
Burke Bros.(Cheltenham) Limited
Registered number: 00520051
Balance Sheet
as at 31 May 2025
Notes 2025 2024
£ £
Fixed assets
Tangible assets 3 644,650 655,860
Investments 4 2,905 2,905
647,555 658,765
Current assets
Stocks 491,257 408,942
Debtors 5 446,046 85,029
Cash at bank and in hand 212,743 610,084
1,150,046 1,104,055
Creditors: amounts falling due within one year 6 (209,350) (165,984)
Net current assets 940,696 938,071
Total assets less current liabilities 1,588,251 1,596,836
Creditors: amounts falling due after more than one year 7 (176,565) (247,260)
Provisions for liabilities (39,235) (41,365)
Net assets 1,372,451 1,308,211
Capital and reserves
Called up share capital 7,418 7,418
Capital redemption reserve 1,168 1,168
Profit and loss account 1,363,865 1,299,625
Shareholders' funds 1,372,451 1,308,211
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P J Burke
Director
Approved by the board on 31 July 2025
Burke Bros.(Cheltenham) Limited
Notes to the Accounts
for the year ended 31 May 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings 2% straight line
Plant and machinery 10% reducing balance
Fixtures, fittings and equipment 25% to 33% straight line
Motor vehicles 25% reducing balance
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 8 8
3 Tangible fixed assets
Land and buildings Furniture fittings and equipment Motor vehicles Total
£ £ £ £
Cost
At 1 June 2024 711,015 479,548 84,240 1,274,803
Additions - - 29,779 29,779
At 31 May 2025 711,015 479,548 114,019 1,304,582
Depreciation
At 1 June 2024 199,162 358,136 61,645 618,943
Charge for the year 13,847 14,052 13,090 40,989
At 31 May 2025 213,009 372,188 74,735 659,932
Net book value
At 31 May 2025 498,006 107,360 39,284 644,650
At 31 May 2024 511,853 121,412 22,595 655,860
4 Investments
Other
investments
£
Cost
At 1 June 2024 2,905
At 31 May 2025 2,905
5 Debtors 2025 2024
£ £
Trade debtors 202,991 39,013
Other debtors 243,055 46,016
446,046 85,029
6 Creditors: amounts falling due within one year 2025 2024
£ £
Trade creditors 64,686 18,290
Taxation and social security costs 127,569 131,118
Other creditors 17,095 16,576
209,350 165,984
7 Creditors: amounts falling due after one year 2025 2024
£ £
Amounts due to related parties 176,565 247,260
8 Controlling party
The company is controlled by the directors.
9 Other information
Burke Bros.(Cheltenham) Limited is a private company limited by shares and incorporated in England. Its registered office is:
Hayricks Wharf
Tewkesbury Road
Cheltenham
Glos
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