| Clifton and Burton Group Limited |
| Registered number: |
03853273 |
| Balance Sheet |
| at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Fixed assets |
| Tangible assets |
3 |
|
|
5,789,873 |
|
|
5,789,873 |
| Investments |
4 |
|
|
4,700,000 |
|
|
4,700,000 |
|
|
|
|
10,489,873 |
|
|
10,489,873 |
|
| Current assets |
| Debtors |
5 |
|
998,774 |
|
|
906,650 |
| Cash at bank and in hand |
|
|
100,891 |
|
|
130,154 |
|
|
|
1,099,665 |
|
|
1,036,804 |
|
| Creditors: amounts falling due within one year |
6 |
|
(420,645) |
|
|
(646,271) |
|
| Net current assets |
|
|
|
679,020 |
|
|
390,533 |
|
| Total assets less current liabilities |
|
|
|
11,168,893 |
|
|
10,880,406 |
|
| Creditors: amounts falling due after more than one year |
7 |
|
|
(1,825,452) |
|
|
(1,854,571) |
|
| Provisions for liabilities |
|
|
|
(737,000) |
|
|
(737,000) |
|
|
| Net assets |
|
|
|
8,606,441 |
|
|
8,288,835 |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
100,000 |
|
|
100,000 |
| Profit and loss account |
|
|
|
8,506,441 |
|
|
8,188,835 |
|
| Shareholders' funds |
|
|
|
8,606,441 |
|
|
8,288,835 |
|
- |
|
|
|
|
|
|
|
|
| For the year ended 31 December 2025 the company was entitled to exemption from audit 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 Act. |
| The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Brian Robert Burton |
| Director |
| Approved by the board on 20 July 2026 |
|
| Clifton and Burton Group Limited |
| Notes to the Financial Statements |
| for the year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 – The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), and with the Companies Act 2006. The financial statements have been prepared on the historical cost basis, except for the modification to a fair value basis for certain land and buildings as specified in the accounting policies below, and are presented in Sterling (£). |
|
|
Consolidation |
|
The financial statements present information about the company as an individual undertaking and not about it as a group. The group is exempt from the requirement to prepare consolidated accounts as it is a small group. Investments in subsidiaries are measured at fair value. |
|
|
Turnover |
|
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rental of property by reference to the period covered by the rent. |
|
|
Tangible fixed assets |
|
Land and buildings, being an investment property, is measured at fair value. Changes in fair value are recognised in profit or loss. Fair value is determined by the directors and supported by qualified valuers. |
|
|
Investment in subsidiary undertakings |
|
Investments in subsidiary undertakings are measured at fair value. Changes in fair value are recognised in profit or loss. Fair value is estimated by using a valuation technique. Changes in fair value are included in the profit and loss account. |
|
|
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. |
|
|
Creditors |
|
Short term trade 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. |
|
|
Taxation |
|
Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that that have been enacted or substantively enacted by the reporting date.
Deferred tax is calculated using the tax rates and laws that that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference and is recognised in respect of all timing differences at the reporting date, except as otherwise indicated. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed. |
|
|
Provisions |
|
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
0 |
|
0 |
|
|
|
|
|
|
|
|
|
|
| 3 |
Tangible fixed assets |
|
|
|
|
|
|
|
|
Land and buildings |
| £ |
|
Cost |
|
At 1 January 2025 |
5,789,873 |
|
At 31 December 2025 |
5,789,873 |
|
|
|
|
|
|
|
|
|
|
Depreciation |
|
At 31 December 2025 |
- |
|
|
|
|
|
|
|
|
|
|
Net book value |
|
At 31 December 2025 |
5,789,873 |
|
At 31 December 2024 |
5,789,873 |
|
Some of the land and buildings were revalued in 2021 and others in 2024. The land and buildings are security for loans. |
|
|
| 4 |
Investments |
| Investments in |
| subsidiary |
| undertakings |
| £ |
|
Cost |
|
At 1 January 2025 |
4,700,000 |
|
|
At 31 December 2025 |
4,700,000 |
|
|
|
|
|
|
|
|
|
|
Historical cost |
|
At 1 January 2025 |
288,067 |
|
At 31 December 2025 |
288,067 |
|
|
|
|
|
|
|
|
|
|
The shares in group undertakings principally comprise a 100% investment in Clifton Rubber Company Limited, a company incorporated in England and Wales, which trades in the manufacture of rubber and polyurethane products. |
|
The net assets at the last balance sheet date, 31 December 2025, were: |
£1,544,226 |
|
|
|
|
|
|
|
|
|
| 5 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Owed by directors |
- |
|
- |
|
Owed by connected companies |
|
|
|
|
997,855 |
|
906,650 |
|
Prepayments and accrued income |
919 |
|
- |
|
|
|
|
|
|
998,774 |
|
906,650 |
|
|
|
|
|
|
|
|
|
|
| 6 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans and overdrafts |
86,289 |
|
84,950 |
|
Trade creditors |
- |
|
11,414 |
|
Amounts owed to group undertakings |
|
5,932 |
|
5,017 |
|
Corporation tax |
|
|
|
|
80,536 |
|
62,896 |
|
Taxation and social security costs |
22,039 |
|
20,994 |
|
Owed to directors |
119,886 |
|
356,024 |
|
Accruals and deferred income |
105,963 |
|
104,976 |
|
|
|
|
|
|
420,645 |
|
646,271 |
|
|
|
|
|
|
|
|
|
|
| 7 |
Creditors: amounts falling due after one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Bank loans |
1,481,886 |
|
1,566,728 |
|
Other creditors |
343,566 |
|
287,843 |
|
|
|
|
|
|
1,825,452 |
|
1,854,571 |
|
|
|
|
|
|
|
|
|
|
| 8 |
Loans |
2025 |
|
2024 |
| £ |
£ |
|
Creditors include: |
|
Instalments falling due for payment after more than five years |
1,099,781 |
|
1,165,997 |
|
|
|
|
|
|
|
|
|
|
|
Secured bank loans |
1,568,175 |
|
1,651,678 |
|
|
|
|
|
|
|
|
|
|
The bank loans are secured by fixed charges over land and buildings (note 3). The loans are repayable in monthly instalments totalling £15,590 including interest. Interest is charged at various rates from 1.6% to 4.17% over base rate. |
|
|
| 9 |
Controlling party |
|
B R Burton |
|
|
|
| 10 |
Other information |
|
|
Clifton and Burton Group Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
8 Edison Road |
|
St. Ives |
|
Cambridgeshire |
|
PE27 3FF |