REGISTERED NUMBER: 07733368 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

PETHERS OF BURFORD LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P D Pether

Mr J E Pether

REGISTERED OFFICE:

Eden House

Two Rivers Business Park

Witney

Oxfordshire

OX28 4BL

BUSINESS ADDRESS:

9 Chapmans Piece

Witney Street

Burford

Oxfordshire

OX18 4DN

REGISTERED NUMBER:

07733368 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

16,420

21,900

16,420

21,900

CURRENT ASSETS

Debtors

6

80,944

19,036

Cash at bank

238,374

78,656

319,318

97,692

CREDITORS

Amounts falling due within one year

7

179,643

86,909

NET CURRENT ASSETS

139,675

10,783

TOTAL ASSETS LESS CURRENT LIABILITIES

156,095

32,683

CREDITORS

Amounts falling due after more than one year

8

(2,334

)

(6,334

)

PROVISIONS FOR LIABILITIES

9

(4,094

)

(5,000

)

NET ASSETS

149,667

21,349

CAPITAL AND RESERVES

Called up share capital

10

380

380

Retained earnings

149,287

20,969

SHAREHOLDERS' FUNDS

149,667

21,349

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 December 2025 and were signed on its behalf by:

Mr J E Pether - Director

Mr P D Pether - Director

1.	STATUTORY INFORMATION

Pethers of Burford 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.

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 net invoiced building services plus retentions as received, but excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

30,000

AMORTISATION

At 1 April 2024

and 31 March 2025

30,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

20,345

224

42,665

6,702

69,936

Additions

180

-

-

435

615

At 31 March 2025

20,525

224

42,665

7,137

70,551

DEPRECIATION

At 1 April 2024

15,926

98

26,545

5,467

48,036

Charge for year

920

32

4,030

1,113

6,095

At 31 March 2025

16,846

130

30,575

6,580

54,131

NET BOOK VALUE

At 31 March 2025

3,679

94

12,090

557

16,420

At 31 March 2024

4,419

126

16,120

1,235

21,900

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

75,643

14,482

Prepayments

5,301

4,554

80,944

19,036

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

4,000

4,000

Trade creditors

1,218

4,408

Tax

77,831

23,142

Social security and other taxes

3,282

2,139

VAT

44,045

21,512

Directors' current accounts

45,692

28,118

Accrued expenses

3,575

3,590

179,643

86,909

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

2,334

4,000

Bank loans - 2-5 years

-

2,334

2,334

6,334

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

Accelerated capital allowances

4,094

5,000

Deferred

tax

£

Balance at 1 April 2024

5,000

Provided during year

(906

)

Movement

Balance at 31 March 2025

4,094

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary A

£1

100

100

100

Ordinary B

£1

100

100

100

Ordinary C

£1

100

100

80

Ordinary D

£1

80

80

380

380