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Company No: 10792670 (England and Wales)

# BURTON P M LIMITED

### Unaudited Financial Statements
For the financial year ended 31 May 2025
Pages for filing with the registrar

BURTON P M LIMITED

## Unaudited Financial Statements

For the financial year ended 31 May 2025

Contents

BURTON P M LIMITED

## COMPANY INFORMATION

For the financial year ended 31 May 2025
BURTON P M LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 May 2025

Directors | Mr P J Burton
| Mrs S J Knell

Registered office | 37 St. Margarets Street
| Canterbury
| CT1 2TU
| United Kingdom

Company number | 10792670 (England and Wales)

Accountant | Kreston Reeves LLP
| 37 St Margarets Street
| Canterbury
| Kent
| CT1 2TU

BURTON P M LIMITED

## BALANCE SHEET

As at 31 May 2025
BURTON P M LIMITED

## BALANCE SHEET (continued)

As at 31 May 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 64,167 |  | 74,095
|  | 64,167 |  | 74,095
Current assets |  |  |  |
Debtors | 4 | 22,771 |  | 12,061
Cash at bank and in hand |  | 44,684 |  | 8,605
|  | 67,455 |  | 20,666
Creditors: amounts falling due within one year | 5 | ( 76,766) |  | ( 79,086)
Net current liabilities |  | (9,311) |  | (58,420)
Total assets less current liabilities |  | 54,856 |  | 15,675
Provision for liabilities | 6 | ( 4,593) |  | ( 2,428)
Net assets |  | 50,263 |  | 13,247
Capital and reserves |  |  |  |
Called-up share capital | 7 | 100 |  | 100
Profit and loss account |  | 50,163 |  | 13,147
Total shareholders' funds |  | 50,263 |  | 13,247

For the financial year ending 31 May 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 financial statements for the financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Burton P M Limited (registered number: 10792670) were approved and authorised for issue by the Board of Directors on 24 February 2026. They were signed on its behalf by:

Mr P J Burton Director |

BURTON P M LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025
BURTON P M LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 May 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Burton P M Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 37 St. Margarets Street, Canterbury, CT1 2TU, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements | 10 years straight line
Plant and machinery | 5 - 10 years straight line
Fixtures and fittings | 10 years straight line
Office equipment | 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Tangible assets

| Leasehold improve- ments |  | Plant and machinery |  | Fixtures and fittings |  | Office equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |  |
At 01 June 2024 | 70,693 |  | 35,951 |  | 2,912 |  | 12,866 |  | 122,422
Additions | 0 |  | 352 |  | 0 |  | 1,537 |  | 1,889
At 31 May 2025 | 70,693 |  | 36,303 |  | 2,912 |  | 14,403 |  | 124,311
Accumulated depreciation |  |  |  |  |  |  |  |  |
At 01 June 2024 | 25,787 |  | 10,462 |  | 1,455 |  | 10,623 |  | 48,327
Charge for the financial year | 7,069 |  | 3,544 |  | 291 |  | 913 |  | 11,817
At 31 May 2025 | 32,856 |  | 14,006 |  | 1,746 |  | 11,536 |  | 60,144
Net book value |  |  |  |  |  |  |  |  |
At 31 May 2025 | 37,837 |  | 22,297 |  | 1,166 |  | 2,867 |  | 64,167
At 31 May 2024 | 44,906 |  | 25,489 |  | 1,457 |  | 2,243 |  | 74,095

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 17,456 |  | 11,890
Prepayments | 4,712 |  | 171
Other debtors | 603 |  | 0
| 22,771 |  | 12,061

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Trade creditors | 276 |  | 0
Amounts owed to directors | 26,003 |  | 59,305
Accruals | 3,250 |  | 3,090
Corporation tax | 38,142 |  | 11,627
Other taxation and social security | 9,095 |  | 5,064
| 76,766 |  | 79,086

#### 6. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 2,428) |  | 0
Charged to the Statement of Income and Retained Earnings | ( 2,165) |  | ( 2,428)
At the end of financial year | ( 4,593) |  | ( 2,428)

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Accelerated capital allowances | ( 4,593) |  | ( 2,428)

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 1.00 each | 100 |  | 100

#### 8. Related party transactions

Transactions with the entity's directors

All transactions with related parties that arose in the current and prior years were done so under normal market conditions. At the year end, the company owed £26,003 to the directors (2024 - £59,305).

#### 9. Ultimate controlling party

The company is under the ultimate control of P J Burton and S J Knell by virtue of their joint shareholding.