REGISTERED NUMBER: 04670759 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Burton & Smith Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A J Burton

SECRETARY:

Mrs S Burton

REGISTERED OFFICE:

32 P Heming Road

Washford Industrial Estate

Redditch

Worcestershire

B98 0DH

REGISTERED NUMBER:

04670759 (England and Wales)

ACCOUNTANTS:

Brotherton & Co

Abbeydale House

166 Easemore Road

Riverside

Redditch

Worcestershire

B98 8HE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

49,225

34,407

49,225

34,407

CURRENT ASSETS

Stocks

975

850

Debtors

6

47,560

31,703

Cash at bank and in hand

64,286

66,976

112,821

99,529

CREDITORS

Amounts falling due within one year

7

48,798

57,351

NET CURRENT ASSETS

64,023

42,178

TOTAL ASSETS LESS CURRENT LIABILITIES

113,248

76,585

CAPITAL AND RESERVES

Called up share capital

8

200

200

Retained earnings

113,048

76,385

SHAREHOLDERS' FUNDS

113,248

76,585

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 7 October 2026 and were signed by:

A J Burton - Director

1.	STATUTORY INFORMATION

Burton & Smith Ltd 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

15,000

AMORTISATION

At 1 April 2025

and 31 March 2026

15,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

87,158

23,722

4,489

115,369

Additions

7,140

21,917

-

29,057

Disposals

-

(23,722

)

-

(23,722

)

At 31 March 2026

94,298

21,917

4,489

120,704

DEPRECIATION

At 1 April 2025

58,693

18,228

4,041

80,962

Charge for year

5,345

3,288

112

8,745

Eliminated on disposal

-

(18,228

)

-

(18,228

)

At 31 March 2026

64,038

3,288

4,153

71,479

NET BOOK VALUE

At 31 March 2026

30,260

18,629

336

49,225

At 31 March 2025

28,465

5,494

448

34,407

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

47,258

31,291

Prepayments

302

412

47,560

31,703

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

4,110

1,774

Tax

13,610

14,460

VAT

7,781

6,439

Other creditors

-

7,520

Directors' current accounts

22,392

25,907

Accrued expenses

905

1,251

48,798

57,351

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

100

Ordinary

1

100

100

100

Ordinary Class B

1

100

100

200

200