A.E. Burt and Company Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01330998 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

A.E. Burt and Company Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M B Todd

C E Kerr

N R Todd

G S Kerr

SECRETARY:

Mrs M B Todd

REGISTERED OFFICE:

York House

Dalton on Tees

Darlington

DL2 2NT

REGISTERED NUMBER:

01330998 (England and Wales)

ACCOUNTANTS:

Inspire Chartered Accountants

6 Queens Court

Third Avenue

Team Valley

Gateshead

Tyne and Wear

NE11 0BU

FIXED ASSETS

Tangible assets

4

21,265

26,616

Investment property

5

325,000

346,265

351,616

CURRENT ASSETS

Debtors

6

550,707

551,271

Cash at bank

30,641

18,460

581,348

569,731

CREDITORS

Amounts falling due within one year

7

26,862

16,816

NET CURRENT ASSETS

554,486

552,915

TOTAL ASSETS LESS CURRENT
LIABILITIES

900,751

904,531

PROVISIONS FOR LIABILITIES

-

18,750

NET ASSETS

900,751

885,781

CAPITAL AND RESERVES

Called up share capital

4,572

Revaluation reserve

8

243,506

224,756

Other reserves

1,508

Retained earnings

651,165

654,945

900,751

885,781

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 12 February 2026 and were signed on its behalf by:

Mrs M B Todd - Director

1.	STATUTORY INFORMATION

A.E. Burt and Company Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

over the term of the lease

Fixtures and fittings

-

15% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

leasehold

fittings

Totals

£

COST

At 1 August 2024

and 31 July 2025

51,835

16,500

68,335

DEPRECIATION

At 1 August 2024

26,334

15,385

41,719

Charge for year

5,184

167

5,351

At 31 July 2025

31,518

15,552

47,070

NET BOOK VALUE

At 31 July 2025

20,317

948

21,265

At 31 July 2024

25,501

1,115

26,616

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 August 2024

and 31 July 2025

325,000

NET BOOK VALUE

At 31 July 2025

325,000

At 31 July 2024

325,000

Fair value at 31 July 2025 is represented by:

£

Valuation in 2020

168,506

Valuation in 2024

75,000

Cost

81,494

325,000

If investment property had not been revalued it would have been included at the following historical cost:

31.7.25

31.7.24

£

Cost

81,494

Investment property was valued on an open market basis on 31 July 2025 by the Directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

2,869

2,244

Other debtors

547,838

549,027

550,707

551,271

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade creditors

821

1,111

Taxation and social security

3,329

1,105

Other creditors

22,712

14,600

26,862

16,816

8.

RESERVES

Revaluation

reserve

£

At 1 August 2024

224,756

Revaluation movement

18,750

At 31 July 2025

243,506

9.	OTHER FINANCIAL COMMITMENTS

The company had total financial commitments at the balance sheet date of £213,140 (2023: £259,540).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

C E Kerr

Balance outstanding at start of year

200,000

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

200,000

Mrs M B Todd

Balance outstanding at start of year

91,748

92,264

Amounts advanced

1,702

1,384

Amounts repaid

-

(1,900

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

93,450

91,748

N R Todd

Balance outstanding at start of year

225,000

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

225,000