Registration number: NI635378

June Burgess Ltd

(Registration number: NI635378)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	15,601	17,840
Current assets
Debtors	5	812	1,022
Cash at bank and in hand		1,619	1,343
		2,431	2,365
Creditors: due within one year	6	(6,480)	(3,836)
Net current liabilities		(4,049)	(1,471)
Total assets less current liabilities		11,552	16,369
Creditors: due after more than one year	7	(209,490)	(178,091)
Net liabilities		(197,938)	(161,722)
Capital and reserves
Called up share capital	8	100	100
Retained earnings		(198,038)	(161,822)
Shareholders' deficit		(197,938)	(161,722)

For the financial 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

June Burgess Ltd

(Registration number: NI635378)
Balance Sheet as at 31 December 2025

Approved and authorised by the director on 23 September 2026:
 

......................................... Mrs June Cheryl Burgess Director

June Burgess Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is: 7 Ballygraffan Road, Comber, Newtownards, Co. Down, BT23 5NB.

These financial statements were authorised for issue by the director on 23 September 2026.

2	Accounting policies

Going concern

The company continues to be supported by the director.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities.

Taxation

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

June Burgess Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment	20% straight line
Plant and machinery	20% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Financial assets, including debtors, are reviewed at the reporting date to determine if there is any evidence of potential impairment. Any losses arising from impairment are recognised in the income statement in operating expenses.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date, or if the likelihood of earlier settlement is remote.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

June Burgess Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Plant and machinery £	Total £
Cost or valuation
At 1 January 2025	9,086	6,947	24,800	40,833
At 31 December 2025	9,086	6,947	24,800	40,833
Depreciation
At 1 January 2025	-	5,679	17,314	22,993
Charge for the year	-	742	1,497	2,239
At 31 December 2025	-	6,421	18,811	25,232
Carrying amount
At 31 December 2025	9,086	526	5,989	15,601
At 31 December 2024	9,086	1,268	7,486	17,840

Included within the net book value of land and buildings above is £9,086 (2024 - £9,086) in respect of freehold land and buildings.
 

5

Debtors

Current	2025 £	2024 £
Prepayments	812	1,022
	812	1,022

June Burgess Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

6	Creditors: due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	6,480	3,836

7	Creditors: due after more than one year

	2025 £	2024 £
Director's current account	209,490	178,091

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100