REGISTERED NUMBER: 02710890 (England and Wales)

Burnham Portable Toilet Hire Limited

Unaudited Financial Statements for the Year Ended 30 April 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S Richards

J Richards

SECRETARY:

R Amestoy

REGISTERED OFFICE:

Ashley House

9 Bristol Road

Highbridge

Somerset

TA9 4EX

REGISTERED NUMBER:

02710890 (England and Wales)

ACCOUNTANTS:

Webb & Co Ltd

Accountants and Business Advisers

One New Street

Wells

Somerset

BA5 2LA

FIXED ASSETS

Tangible assets

4

528,792

337,564

CURRENT ASSETS

Stocks

16,600

14,500

Debtors

5

240,694

229,650

Cash at bank and in hand

728,924

969,366

986,218

1,213,516

CREDITORS

Amounts falling due within one year

6

132,845

170,943

NET CURRENT ASSETS

853,373

1,042,573

TOTAL ASSETS LESS CURRENT LIABILITIES

1,382,165

1,380,137

PROVISIONS FOR LIABILITIES

79,640

75,741

NET ASSETS

1,302,525

1,304,396

CAPITAL AND RESERVES

Called up share capital

7

1,000

1,000

Retained earnings

1,301,525

1,303,396

SHAREHOLDERS' FUNDS

1,302,525

1,304,396

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 October 2025 and were signed on its behalf by:

S Richards - Director

1.	STATUTORY INFORMATION

Burnham Portable Toilet Hire Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents income from the hire of portable toilets and related services. Hire income is recognised on a straight-line basis over the period of the hire agreement. Revenue from maintenance, cleaning, and servicing is recognised when the service is performed. Turnover is measured at the fair value of the consideration receivable, excluding VAT and trade discounts. Payments received in advance for hire periods or services not yet performed are recorded as deferred income and recognised as revenue over the period to which they relate.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures, fittings and computers

-

25% on reducing balance

Plant and equipment

-

10% on cost

Motor vehicles

-

25% on reducing balance

Toilet units

-

10% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Defined benefits plans

The company operates a defined benefit plan for the benefit of its directors. A liability for the company's obligations under the plan is recognised net of plan assets. The net change in the net defined benefit liability is recognised as the cost of the defined benefit plan during the period. Pension plan assets are measured at fair value and the defined benefit obligation is measured on an actuarial basis using the projected unit method. Actuarial valuations are obtained at least triennially and are updated at each balance sheet date.

Defined contribution plans

The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

Plant and

Motor

Toilet

computers

equipment

vehicles

units

Totals

£

£

£

£

£

COST

At 1 May 2024

16,228

54,126

507,696

235,774

813,824

Additions

-

10,921

225,185

99,224

335,330

Disposals

(1,427

)

-

(74,814

)

(1,500

)

(77,741

)

At 30 April 2025

14,801

65,047

658,067

333,498

1,071,413

DEPRECIATION

At 1 May 2024

13,098

29,478

300,774

132,910

476,260

Charge for year

691

4,917

106,120

22,879

134,607

Eliminated on disposal

(1,061

)

-

(67,185

)

-

(68,246

)

At 30 April 2025

12,728

34,395

339,709

155,789

542,621

NET BOOK VALUE

At 30 April 2025

2,073

30,652

318,358

177,709

528,792

At 30 April 2024

3,130

24,648

206,922

102,864

337,564

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

187,863

162,734

Other debtors

52,831

66,916

240,694

229,650

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

44,615

42,669

Taxation and social security

51,847

118,797

Other creditors

36,383

9,477

132,845

170,943

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

996

Ordinary

£1

996

996

2

Ordinary A

£1

2

2

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

1

1,000

1,000

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

S Richards and J Richards

Balance outstanding at start of year

30,929

-

Amounts advanced

-

30,929

Amounts repaid

(30,929

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

30,929