REGISTERED NUMBER: 14011607 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

CHRISTIAN BURTON DEVELOPMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

C Burton

REGISTERED OFFICE:

Unit A6 Chaucer Business Park

Dittons Road

Polegate

East Sussex

BN26 6QH

REGISTERED NUMBER:

14011607 (England and Wales)

ACCOUNTANTS:

MDJ Services Limited

Unit A6

Chaucer Business Park

Dittons Road

Polegate

East Sussex

BN26 6QH

FIXED ASSETS

Tangible assets

4

7,342

12,654

CURRENT ASSETS

Stocks

2,369,623

525,786

Debtors

5

11,031

18,522

Cash at bank

81,660

108,594

2,462,314

652,902

CREDITORS

Amounts falling due within one year

6

2,570,227

709,318

NET CURRENT LIABILITIES

(107,913

)

(56,416

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(100,571

)

(43,762

)

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

(100,671

)

(43,862

)

SHAREHOLDERS' FUNDS

(100,571

)

(43,762

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 December 2025 and were signed by:

C Burton - Director

1.	STATUTORY INFORMATION

Christian Burton Developments Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Property, including land, held for development or being constructed for sale in the normal course of business, is held as work in progress and is measured at the lower of cost and net realisable value.

Cost comprises the value of land and property acquired and includes attributable direct costs, labour and construction overheads.

Net realisable value is the estimated selling price in the ordinary course of business, based on market prices at the accounting reference date, less estimated costs of completion and sale.

At each reporting date, an assessment is made for impairment. Any excess of the cost of stocks and work in progress over its net realisable value is recognised as an impairment loss in the period.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

18,113

465

18,578

DEPRECIATION

At 1 April 2024

5,721

203

5,924

Charge for year

5,246

66

5,312

At 31 March 2025

10,967

269

11,236

NET BOOK VALUE

At 31 March 2025

7,146

196

7,342

At 31 March 2024

12,392

262

12,654

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

VAT

11,031

18,522

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

16,026

1,956

Social security and other taxes

17,854

9,136

Other creditors

2,533,587

691,855

Directors' current accounts

-

3,611

Accrued expenses

2,760

2,760

2,570,227

709,318

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100