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Registered number: 10776970






DAVID BRITTON ESTATES LIMITED


ACCOUNTS

FOR THE YEAR ENDED 31/05/2025


ACCOUNTS
FOR THEYEARENDED31/05/2025



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		-


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




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%




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	8	12




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 .




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.




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




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




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