Charles Britton Equestrian Construction - Accounts to registrar (filleted)

REGISTERED NUMBER: 03610717 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 SEPTEMBER 2025

FOR

CHARLES BRITTON EQUESTRIAN CONSTRUCTION

LIMITED

Page

Company Information

1

Chartered Certified Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

C Britton

Ms L Wright

SECRETARY:

Ms L Wright

REGISTERED OFFICE:

Winsford Road

Wettenhall

Winsford

Cheshire

CW7 4DL

REGISTERED NUMBER:

03610717 (England and Wales)

ACCOUNTANTS:

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Charles Britton Equestrian Construction Limited for the year ended 30 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Charles Britton Equestrian Construction Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Charles Britton Equestrian Construction Limited and state those matters that we have agreed to state to the Board of Directors of Charles Britton Equestrian Construction Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Charles Britton Equestrian Construction Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Charles Britton Equestrian Construction Limited. You consider that Charles Britton Equestrian Construction Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Charles Britton Equestrian Construction Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bentens

Chartered Certified Accountants

Abbey House

51 High Street

Saffron Walden

Essex

CB10 1AF

19 May 2026

FIXED ASSETS

Tangible assets

3

58,185

67,164

CURRENT ASSETS

Stocks

4

80,710

72,460

Debtors

5

23,292

29,811

Cash at bank

123,457

148,493

227,459

250,764

CREDITORS

Amounts falling due within one year

6

158,599

181,166

NET CURRENT ASSETS

68,860

69,598

TOTAL ASSETS LESS CURRENT
LIABILITIES

127,045

136,762

CREDITORS

Amounts falling due after more than one
year

7

-

10,919

NET ASSETS

127,045

125,843

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

126,945

125,743

SHAREHOLDERS' FUNDS

127,045

125,843

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by:

C Britton - Director

Ms L Wright - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

3.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

COST

At 1 October 2024

11,080

385,322

60,482

42,151

499,035

Additions

-

550

-

550

At 30 September 2025

11,080

385,872

60,482

42,151

499,585

DEPRECIATION

At 1 October 2024

-

339,575

58,085

34,211

431,871

Charge for year

-

6,945

599

1,985

9,529

At 30 September 2025

-

346,520

58,684

36,196

441,400

NET BOOK VALUE

At 30 September 2025

11,080

39,352

1,798

5,955

58,185

At 30 September 2024

11,080

45,747

2,397

7,940

67,164

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

COST

At 1 October 2024

and 30 September 2025

28,000

30,991

58,991

DEPRECIATION

At 1 October 2024

17,990

23,115

41,105

Charge for year

1,502

1,969

3,471

At 30 September 2025

19,492

25,084

44,576

NET BOOK VALUE

At 30 September 2025

8,508

5,907

14,415

At 30 September 2024

10,010

7,876

17,886

4.

STOCKS

2025

2024

£

Stocks

21,210

19,460

Work-in-progress

59,500

53,000

80,710

72,460

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

20,474

29,231

Other debtors

1,831

580

Directors' current accounts

800

-

VAT

187

-

23,292

29,811

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

-

10,648

Trade creditors

51,353

70,623

Corporation tax

23,514

8,262

Social security and other taxes

765

1,458

VAT

-

8,049

Other creditors

257

Directors' current accounts

1,572

732

Accruals and deferred income

76,675

Accrued expenses

4,463

4,462

158,599

181,166

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

2025

2024

£

Bank loans - 2-5 years

-

10,919

8.	RELATED PARTY DISCLOSURES

The controlling party is Ms L Wright by virtue of her ownership of 100% of the issued share capital of the company.

There were sales to Southview Equestrian Centre Limited, a company under the control of Ms L Wright, amounting to £Nil (2024: £NIL).

At the balance sheet date Southview Equestrian Centre Limited owed the company £580 (2024: £580).

During the year there were purchases from Southview Equestrian Centre Limited amounting to £NIL (2024: £Nil).

At the balance sheet date the company owed Southview Equestrian Centre Limited £Nil (2024: £Nil).

There was a loan outstanding at the year end with Southview Equestrian Centre Limited of £NIL (2024:£NIL).

During the year dividends totalling £53,000 were paid to Ms L Wright, a director of the company (2024:£19,000).