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Registration number: 10729417

Burton Sweet Limited
Annual Report and Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Burton Sweet Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

Burton Sweet Limited

Company Information

Directors | E K Furse J N Kingston

Registered office | Cooper House Lower Charlton Estate Shepton Mallet Somerset BA4 5QE

Burton Sweet Limited

(Registration number: 10729417)
Balance Sheet
31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 24,723 | 27,165
Current assets |  |  |
Stocks | 5 | 119,042 | 110,849
Debtors | 6 | 605,768 | 461,480
Cash at bank and in hand |  | 59,215 | 52,081
|  | 784,025 | 624,410
Creditors: Amounts falling due within one year | 7 | (381,371) | (324,003)
Net current assets |  | 402,654 | 300,407
Net assets |  | 427,377 | 327,572
Capital and reserves |  |  |
Called up share capital |  | 10 | 10
Retained earnings |  | 427,367 | 327,562
Shareholders' funds |  | 427,377 | 327,572

Burton Sweet Limited

(Registration number: 10729417)
Balance Sheet
31 March 2025

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 7 October 2025 and signed on its behalf by:

......................................... E K Furse Director
......................................... J N Kingston Director

Burton Sweet Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Cooper House
Lower Charlton Estate
Shepton Mallet
Somerset
BA4 5QE

These financial statements were authorised for issue by the Board on 7 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities and is shown net of value added tax,
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Burton Sweet Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 25% Straight Line
Furniture and fittings | 25% Straight Line

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business and are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Work in progress comprises direct labour costs and a proportion of overheads that have been incurred. At each reporting date, work in progress is assessed for impairment. If impairment is required the carrying amount is reduced to its selling price, the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers and are recognised at transaction price. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Burton Sweet Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 44 (2024 - 46).

4 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 April 2024 | 6,365 | 80,240 | 86,605
Additions | 2,540 | 12,296 | 14,836
At 31 March 2025 | 8,905 | 92,536 | 101,441
Depreciation
At 1 April 2024 | 3,245 | 56,195 | 59,440
Charge for the year | 1,958 | 15,320 | 17,278
At 31 March 2025 | 5,203 | 71,515 | 76,718
Carrying amount
At 31 March 2025 | 3,702 | 21,021 | 24,723
At 31 March 2024 | 3,120 | 24,045 | 27,165

5 | Stocks

| 2025 £ | 2024 £
Work in progress | 119,042 | 110,849

Burton Sweet Limited

Notes to the Unaudited Financial Statements
Year Ended 31 March 2025

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 478,066 | 392,710
Other debtors | 59,377 | -
Prepayments | 68,325 | 68,770
| 605,768 | 461,480

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 73,799 | 50,687
Taxation and social security | 168,982 | 128,956
Accruals and deferred income | 105,593 | 71,670
Other creditors | 32,997 | 72,690
| 381,371 | 324,003

8 | Related party transactions

Transactions with directors

2025 | At 1 April 2024 £ | Advances to director £ | At 31 March 2025 £
Amount owing by a director | - | 9,280 | 9,280