10776970 false real estate activities 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/2024-05-31 http://www.companieshouse.gov.uk/cd:Director1 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-05-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-05-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass2 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass3 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-05-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-05-31 http://www.companieshouse.gov.uk/2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/2024-05-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/2025-05-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-06-01 2025-05-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 10776970
DAVID BRITTON ESTATES LIMITED
ACCOUNTS
FOR THE YEAR ENDED 31/05/2025

DAVID BRITTON ESTATES LIMITED

ACCOUNTS
FOR THE YEAR ENDED 31/05/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 2
Notes To The Accounts |  | 3
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

DAVID BRITTON ESTATES LIMITED

BALANCE SHEET AT 31/05/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Tangible assets |  | 3 |  |  |  | 136,446 |  |  |  | 186,124
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 1,082,937 |  |  |  | 666,936 |  |
Debtors |  | 5 |  | 21,233 |  |  |  | 50,454 |  |
Cash at bank and in hand |  |  |  | 65,701 |  |  |  | 204,196 |  |
|  |  |  | 1,169,871 |  |  |  | 921,586 |  |
CREDITORS: Amounts falling due within one year |  | 6 |  | 331,159 |  |  |  | 368,158 |  |
NET CURRENT ASSETS |  |  |  |  |  | 838,712 |  |  |  | 553,428
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 975,158 |  |  |  | 739,552
CREDITORS: Amounts falling due after more than one year |  | 7 |  |  |  | 924,466 |  |  |  | 695,496
PROVISIONS FOR LIABILITIES AND CHARGES |  | 8 |  |  |  | 15,400 |  |  |  | 22,243
NET ASSETS |  |  |  |  |  | 35,292 |  |  |  | 21,813
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 9 |  |  |  | 102 |  |  |  | 102
Profit and loss account |  |  |  |  |  | 35,190 |  |  |  | 21,711
SHAREHOLDERS' FUNDS |  |  |  |  |  | 35,292 |  |  |  | 21,813
For the year ending 31/05/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 25/03/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Mr D R Britton |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

DAVID BRITTON ESTATES LIMITED

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/05/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | reducing balance 25%
Commercial Vehicles |  | reducing balance 25%
Equipment |  | reducing balance 25%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 8 |  | 12

DAVID BRITTON ESTATES LIMITED

3. TANGIBLE FIXED ASSETS |  |  |  |
|  | Plant and |  |
|  | Machinery Etc. |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/06/2024 |  | 351,654 |  | 351,654
Disposals |  | (6,295) |  | (6,295)
At 31/05/2025 |  | 345,359 |  | 345,359
Depreciation |  |  |  |
At 01/06/2024 |  | 165,530 |  | 165,530
Disposals |  | (1,574) |  | (1,574)
For the year |  | 44,957 |  | 44,957
At 31/05/2025 |  | 208,913 |  | 208,913
Net Book Amounts |  |  |  |
At 31/05/2025 |  | 136,446 |  | 136,446
At 31/05/2024 |  | 186,124 |  | 186,124

4. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Work in progress |  |  |  | 1,082,937 |  | 666,936
|  |  |  | 1,082,937 |  | 666,936

5. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year: |  |  |  |  |  |
Trade debtors |  |  |  | 20,983 |  | 36,795
Other debtors |  |  |  | 250 |  | 13,659
|  |  |  | 21,233 |  | 50,454

DAVID BRITTON ESTATES LIMITED

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank loans and overdrafts |  |  |  | 5,560 |  | 5,560
Trade creditors |  |  |  | 89,796 |  | 22,588
Taxation and social security |  |  |  | 65,531 |  | 31,135
Other creditors |  |  |  | 170,272 |  | 308,875
|  |  |  | 331,159 |  | 368,158

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Bank loans and overdrafts |  |  |  | 872,179 |  | 627,694
Other creditors |  |  |  | 52,287 |  | 67,802
|  |  |  | 924,466 |  | 695,496
Included in other creditors are: |  |  |  |  |  |
Obligations under hire purchase |  |  |  | 52,287 |  | 67,802

8. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 15,400 |  | 22,243
|  |  |  | 15,400 |  | 22,243

DAVID BRITTON ESTATES LIMITED

9. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Ordinary Shares of £1 each |  |  |  | 100 |  | 100
1 Class B shares of £1 each |  |  |  | 1 |  | 1
1 Ordinary 'B' Shares of £1 each |  |  |  | 1 |  | 1
|  |  |  | 102 |  | 102
New shares issued during period: |  |  |  |  |  |
100 Ordinary Shares of £1 each |  |  |  | 100 |  | 100
1 Class B shares of £1 each |  |  |  | 1 |  | 1
1 Ordinary 'B' Shares of £1 each |  |  |  | 1 |  | 1