Company registration number 2256733 (England and Wales)
ALISTAIR BURROUGHS DESIGN PARTNERSHIP LIMITED
TRADING AS BURROUGHS
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
ALISTAIR BURROUGHS DESIGN PARTNERSHIP LIMITED
TRADING AS BURROUGHS
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
ALISTAIR BURROUGHS DESIGN PARTNERSHIP LIMITED
TRADING AS BURROUGHS
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
70,778
78,126
Current assets
Debtors
4
1,365,179
1,555,088
Cash at bank and in hand
1,428,581
1,115,066
2,793,760
2,670,154
Creditors: amounts falling due within one year
5
(895,146)
(1,106,670)
Net current assets
1,898,614
1,563,484
Total assets less current liabilities
1,969,392
1,641,610
Creditors: amounts falling due after more than one year
6
(21,330)
(44,288)
Provisions for liabilities
(17,417)
(19,194)
Net assets
1,930,645
1,578,128
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
1,930,545
1,578,028
Total equity
1,930,645
1,578,128
ALISTAIR BURROUGHS DESIGN PARTNERSHIP LIMITED
TRADING AS BURROUGHS
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2025
31 May 2025
- 2 -

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 February 2026 and are signed on its behalf by:
Mr L P O'Brien
Director
Company registration number 2256733 (England and Wales)
ALISTAIR BURROUGHS DESIGN PARTNERSHIP LIMITED
TRADING AS BURROUGHS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Alistair Burroughs Design Partnership Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4 Radnor Court, 256 Cowbridge Road East, Canton, Cardiff, UK, CF5 1GZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the fair value of services provided during the year on client assignments.

Turnover is recognised as contract activity progresses and the right to consideration earned.

In respect of long-term contracts and contracts for ongoing services, turnover represents the value of work done in the year, including estimates of amounts not invoiced and adjusted for those invoiced but relating to next year, and is recognised by reference to the stage of project completion.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinary
33% on cost and 25% on cost
Fixtures and fittings
10% on cost
1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

ALISTAIR BURROUGHS DESIGN PARTNERSHIP LIMITED
TRADING AS BURROUGHS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, hire purchases and other loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.7
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

ALISTAIR BURROUGHS DESIGN PARTNERSHIP LIMITED
TRADING AS BURROUGHS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 5 -
1.8
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments and are depreciated over the shorter of the lease term and their useful lives. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
51
51
3
Tangible fixed assets
Plant and machinary
Fixtures and fittings
Total
£
£
£
Cost
At 1 June 2024
284,791
104,385
389,176
Additions
23,040
-
0
23,040
At 31 May 2025
307,831
104,385
412,216
Depreciation and impairment
At 1 June 2024
247,972
63,078
311,050
Depreciation charged in the year
21,260
9,128
30,388
At 31 May 2025
269,232
72,206
341,438
Carrying amount
At 31 May 2025
38,599
32,179
70,778
At 31 May 2024
36,819
41,307
78,126

Included in the above are assets on Hire Purchase with a Net Book Value carried forward of £5,891 (202 4 - £30,159).

ALISTAIR BURROUGHS DESIGN PARTNERSHIP LIMITED
TRADING AS BURROUGHS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
744,145
959,962
Other debtors
621,034
595,126
1,365,179
1,555,088

Included within other debtors is £180,419 (2024 - £185,038) relating to amounts recoverable on contracts.

5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
411,612
500,092
Taxation and social security
405,024
472,844
Other creditors
78,510
133,734
895,146
1,106,670
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
21,330
44,288
7
Financial commitments, guarantees and contingent liabilities

The company had total commitments at the balance sheet date of £8,865 (2024 - £nil).

8
Related party transactions
Transactions with related parties

During the year, the following trading transactions took place with Burroughs Stewart Associates Limited (BSA Ltd), a company under common control:

S ales made to BSA Ltd and included in turnover for the year: £65,107 (202 4 - £2 58,933)

A mounts owed by BSA Ltd at Balance Sheet date and included in trade debtors: £47,268 (202 4 - £201,634)

Sub-consultancy fees charged by BSA Ltd and included in sub-consultants costs for the year: -£7,345 credit (202 4 - £1,403 debit)

Amounts owed to BSA Ltd at Balance Sheet date and included in trade creditors and accruals: £nil (202 4 - £14,060)

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