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Registration number: 07422309

Davies Burton Sweetlove Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2024

Davies Burton Sweetlove Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 9

Davies Burton Sweetlove Ltd

Company Information

Directors | S R Burton J C Sweetlove

Registered office | DeVines Bellefield House 104 New London Road Chelmsford Essex CM2 0RG

Accountants | DeVines Accountants Limited Bellefield House 104 New London Road Chelmsford Essex CM2 0RG

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Davies Burton Sweetlove Ltd
for the Year Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Davies Burton Sweetlove Ltd for the year ended 31 December 2024 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Davies Burton Sweetlove Ltd, as a body, in accordance with the terms of our engagement letter dated 13 September 2019. Our work has been undertaken solely to prepare for your approval the accounts of Davies Burton Sweetlove Ltd and state those matters that we have agreed to state to the Board of Directors of Davies Burton Sweetlove Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Davies Burton Sweetlove Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Davies Burton Sweetlove 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 loss of Davies Burton Sweetlove Ltd. You consider that Davies Burton Sweetlove 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 Davies Burton Sweetlove 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 statutory accounts.

......................................
DeVines Accountants Limited
Bellefield House
104 New London Road
Chelmsford
Essex
CM2 0RG

6 October 2025

Davies Burton Sweetlove Ltd

(Registration number: 07422309)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | (As restated) 2023 £
Fixed assets |  |  |
Tangible assets | 4 | 2,589 | 2,727
Current assets |  |  |
Debtors | 5 | 42,570 | 34,730
Cash at bank and in hand |  | 27,122 | 37,085
|  | 69,692 | 71,815
Creditors: Amounts falling due within one year | 6 | (43,832) | (39,442)
Net current assets |  | 25,860 | 32,373
Total assets less current liabilities |  | 28,449 | 35,100
Provisions for liabilities |  | (1,156) | (1,156)
Net assets |  | 27,293 | 33,944
Capital and reserves |  |  |
Called up share capital | 7 | 1,003 | 1,003
Capital redemption reserve |  | 3 | 3
Retained earnings |  | 26,287 | 32,938
Shareholders' funds |  | 27,293 | 33,944

For the financial year ending 31 December 2024 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 6 October 2025 and signed on its behalf by:

Davies Burton Sweetlove Ltd

(Registration number: 07422309)
Balance Sheet as at 31 December 2024

......................................... S R Burton Director

Davies Burton Sweetlove Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1 | General information

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

The address of its registered office is:
DeVines Bellefield House
104 New London Road
Chelmsford
Essex
CM2 0RG

These financial statements were authorised for issue by the Board on 6 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.

Prior period errors

In the 2023 accounts reimbursment of expenses totalling £3000 accrued in the 2022 accounts were incorrectly treated as dividend payments. This resulted in an understatemnt of retained reserves and and over statement of creditors due within one year.
There was no impact on taxation.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
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.

Tax

The tax expense for the period comprises deferred 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.

Davies Burton Sweetlove Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Research and development tax credits are accounted for in the year in which they are received.

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
Fixtures and fittings | 33.33% reducing balance
Office equipment | 33.33% reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. 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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. 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.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Davies Burton Sweetlove Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 8 (2023 - 10).

Davies Burton Sweetlove Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

4 | Tangible assets

| Furniture, fittings and equipment £ | Other property, plant and equipment £ | Total £
Cost or valuation
At 1 January 2024 | 29,277 | 250 | 29,527
Additions | 391 | - | 391
At 31 December 2024 | 29,668 | 250 | 29,918
Depreciation
At 1 January 2024 | 26,640 | 160 | 26,800
Charge for the year | 512 | 17 | 529
At 31 December 2024 | 27,152 | 177 | 27,329
Net book value
At 31 December 2024 | 2,516 | 73 | 2,589
At 31 December 2023 | 2,637 | 90 | 2,727

5 | Debtors

Current | 2024 £ | 2023 £
Trade debtors | 37,157 | 26,477
Other debtors | 5,413 | 8,253
| 42,570 | 34,730

6 | Creditors

Creditors: amounts falling due within one year

| 2024 £ | (As restated) 2023 £
Due within one year |  |
Trade creditors | 12,310 | 15,129
Taxation and social security | 18,990 | 9,993
Accruals and deferred income | 4,885 | 11,657
Other creditors | 7,647 | 2,663
| 43,832 | 39,442

Davies Burton Sweetlove Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

7 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000
Ordinary B share of £1 each | 1 | 1 | 1 | 1
Ordinary C share of £1 each | 1 | 1 | 1 | 1
Ordinary D share of £1 each | 1 | 1 | 1 | 1
| 1,003 | 1,003 | 1,003 | 1,003

8 | Reserves

The only movements on reserves in the this period are losses and dividends (2023 - profits and dividends ).