Acorah Software Products - Accounts Production 19.4.300 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 7445263 Miss PATRICIA FERNEE Mr SHAUN BURGIN Mr S. Burgin, a director, true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 7445263 2024-11-30 7445263 2025-11-30 7445263 2024-12-01 2025-11-30 7445263 frs-core:CurrentFinancialInstruments 2025-11-30 7445263 frs-core:PlantMachinery 2025-11-30 7445263 frs-core:PlantMachinery 2024-12-01 2025-11-30 7445263 frs-core:PlantMachinery 2024-11-30 7445263 frs-core:ShareCapital 2025-11-30 7445263 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 7445263 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 7445263 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 7445263 frs-bus:SmallEntities 2024-12-01 2025-11-30 7445263 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 7445263 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 7445263 1 2024-12-01 2025-11-30 7445263 frs-bus:Director1 2024-12-01 2025-11-30 7445263 frs-bus:Director2 2024-12-01 2025-11-30 7445263 frs-countries:EnglandWales 2024-12-01 2025-11-30 7445263 2023-11-30 7445263 2024-11-30 7445263 2023-12-01 2024-11-30 7445263 frs-core:CurrentFinancialInstruments 2024-11-30 7445263 frs-core:ShareCapital 2024-11-30 7445263 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 7445263
BURGIN ASSOCIATES LIMITED
Unaudited Financial Statements
For The Year Ended 30 November 2025
JENNIFER M RICHARDSON LIMITED
32 Station Road
Rainham
Gillingham
Kent
ME8 7PH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 7445263
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 936 288
936 288
CURRENT ASSETS
Debtors 5 5,955 8,240
Cash at bank and in hand 20,084 35,505
26,039 43,745
Creditors: Amounts Falling Due Within One Year 6 (2,597 ) (11,884 )
NET CURRENT ASSETS (LIABILITIES) 23,442 31,861
TOTAL ASSETS LESS CURRENT LIABILITIES 24,378 32,149
NET ASSETS 24,378 32,149
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 24,278 32,049
SHAREHOLDERS' FUNDS 24,378 32,149
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For the year ending 30 November 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr SHAUN BURGIN
Director
07/01/2026
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
BURGIN ASSOCIATES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 7445263 . The registered office is 3 GAINSBOROUGH CLOSE, SITTINGBOURNE, KENT, ME10 1TP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 December 2024 3,781
Additions 999
As at 30 November 2025 4,780
Depreciation
As at 1 December 2024 3,493
Provided during the period 351
As at 30 November 2025 3,844
Net Book Value
As at 30 November 2025 936
As at 1 December 2024 288
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 5,955 8,240
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 1,179 10,237
Other taxes and social security 417 -
Other creditors 799 798
Directors' loan accounts 202 849
2,597 11,884
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 13,000 52,000
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr S. Burgin, a director, by virtue of his ownership of 80% of the issued share capital in the company.
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