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Registered number: 10316357 WAITT BURGATE PARTNERSHIP LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
WAITT BURGATE PARTNERSHIP LIMITED REGISTERED NUMBER:10316357
BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
CURRENT ASSETS |  |  |  |  |
Stocks | 4 | 900,752 |  | 849,914 |
Debtors: amounts falling due within one year | 5 | 52 |  | 52 |
Cash at bank and in hand | 6 | 1,408 |  | 1,408 |
|  | 902,212 |  | 851,374 |
Creditors: amounts falling due within one year | 7 | (927,190) |  | (874,827) |
NET CURRENT LIABILITIES |  |  | (24,978) |  | (23,453)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (24,978) |  | (23,453)
NET LIABILITIES |  |  | £(24,978) |  | £(23,453)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital |  |  | 7,584 |  | 7,584
Profit and loss account |  |  | (32,562) |  | (31,037)
|  |  | £(24,978) |  | £(23,453)
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 May 2026.
___________________________ L J Waitt
Director
The notes on pages 2 to 3 form part of these financial statements. Page 1
WAITT BURGATE PARTNERSHIP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Waitt Burgate Partnership Limited is a private company limited by shares and is incorporated in England and Wales. The company number is 10316357 and the registered address is Henwood House, Henwood, Ashford, Kent, TN24 8DH. The principal place of business is 49 The Oaks, Invicta Way, Manston, Ramsgate, Kent CT12 5FN. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Borrowing costs
Borrowing costs attributable to the acquisition, construction or production of property stock are capitalised in the year in which they are incurred.
| 2.3 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.4 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.5 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.6 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 2
WAITT BURGATE PARTNERSHIP LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Work in progress (goods to be sold) | £900,752 | £849,914
| Borrowing costs attributable to the acquisition, construction or production of property stock are capitalised. Interest capitalised during the year was £47,058 (2024 - £25,892).
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | £52 | £52
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | £1,408 | £1,408
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 130,000 | 500,000
| Trade creditors | 5,147 | 5,147
| Other creditors | 780,794 | 359,656
| Accruals and deferred income | 11,249 | 10,024
|  | £927,190 | £874,827
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