Pete Burton Building Contractors Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04586510

Pete Burton Building Contractors Ltd

Filleted Unaudited Financial Statements

31 December 2025

Pete Burton Building Contractors Ltd

Financial Statements

Year ended 31 December 2025

Contents	Pages

Statement of financial position	1 to 2

Notes to the financial statements	3 to 6

Pete Burton Building Contractors Ltd

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	6	163,890	135,920
Investments	7	895,760	895,760
		------------	------------
		1,059,650	1,031,680

Current assets

Stocks		82,476	53,303
Debtors	8	281,776	220,123
Cash at bank and in hand		884,708	826,283
		------------	------------
		1,248,960	1,099,709

Creditors: amounts falling due within one year	9	281,444		354,290
		------------		------------
Net current assets			967,516	745,419
			------------	------------
Total assets less current liabilities			2,027,166	1,777,099

Provisions

Taxation including deferred tax	58,425	48,725
	------------	------------
Net assets	1,968,741	1,728,374
	------------	------------

Capital and reserves

Called up share capital	150	150
Fair value reserve	89,000	89,000
Profit and loss account	1,879,591	1,639,224
	------------	------------
Shareholders funds	1,968,741	1,728,374
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Pete Burton Building Contractors Ltd

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 14 July 2026 , and are signed on behalf of the board by:

Mr P Burton
Director

Company registration number: 04586510

Pete Burton Building Contractors Ltd

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Lamorna Court, 43 Wollaton Road, Beeston, Nottingham, NG9 2NG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset.

	Goodwill	-	Written down over useful life in full

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and tools	-	15% reducing balance
Office equipment	-	25% straight line
Motor vehicles	-	25% reducing balance

Investments

Investment properties are initially recorded at cost which includes the purchase price and any directly attributable expenditure. These are then revalued to fair value when available and any changes are recognised in the profit and loss account.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 26 (2024: 28 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 January 2025 and 31 December 2025	165,000
	---------
Amortisation
At 1 January 2025 and 31 December 2025	165,000
	---------
Carrying amount
At 31 December 2025	–
	---------
At 31 December 2024	–
	---------

6. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£
Cost
At 1 January 2025	15,576	11,252	346,908	373,736
Additions	5,540	1,312	83,248	90,100
Disposals	–	–	( 25,086)	( 25,086)
	--------	--------	---------	---------
At 31 December 2025	21,116	12,564	405,070	438,750
	--------	--------	---------	---------
Depreciation
At 1 January 2025	9,610	9,801	218,405	237,816
Charge for the year	1,726	954	50,767	53,447
Disposals	–	–	( 16,403)	( 16,403)
	--------	--------	---------	---------
At 31 December 2025	11,336	10,755	252,769	274,860
	--------	--------	---------	---------
Carrying amount
At 31 December 2025	9,780	1,809	152,301	163,890
	--------	--------	---------	---------
At 31 December 2024	5,966	1,451	128,503	135,920
	--------	--------	---------	---------

7. Investments

	Property investments
	£
Cost
At 1 January 2025 and 31 December 2025	895,760
	---------
Impairment
At 1 January 2025 and 31 December 2025	–
	---------

Carrying amount
At 31 December 2025	895,760
	---------
At 31 December 2024	895,760
	---------

8. Debtors

	2025	2024
	£	£
Trade debtors	240,681	188,477
Other debtors	41,095	31,646
	---------	---------
	281,776	220,123
	---------	---------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	42,760	49,778
Social security and other taxes	203,248	240,496
Other creditors	35,436	64,016
	---------	---------
	281,444	354,290
	---------	---------