Company No: 05084016 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	4	114,554		114,554
		114,554		114,554
Current assets
Debtors	5	688,443		528,406
Cash at bank and in hand	6	0		533
		688,443		528,939
Creditors: amounts falling due within one year	7	( 724,686)		( 582,373)
Net current liabilities		(36,243)		(53,434)
Total assets less current liabilities		78,311		61,120
Net assets		78,311		61,120
Capital and reserves
Called-up share capital	8	1,000		1,000
Profit and loss account		77,311		60,120
Total shareholder's funds		78,311		61,120

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 member has not required the company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of 25 Burr Road Limited (registered number: 05084016) were approved and authorised for issue by the Director. They were signed on its behalf by:

Lucy Charlotte Gemmell Director

09 October 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

25 Burr Road Limited (the company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the company's registered office is 35 Ballards Lane, London, N3 1XW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements that have a significant impact on the amounts recognised. The following are the critical judgements that the director has made in the process of applying the company’s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the company during the year, including the director	1		1

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 January 2025	114,554
At 31 December 2025	114,554
Carrying value at 31 December 2025	114,554
Carrying value at 31 December 2024	114,554

5. Debtors

	2025		2024
	£		£
Corporation tax	120,175		120,175
Other debtors	568,268		408,231
	688,443		528,406

6. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	0		533
Less: Bank overdrafts	( 14)		0
	(14)		533

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank overdrafts	14		0
Amounts owed to own subsidiaries	699,293		476,736
Taxation and social security	21,780		101,439
Other creditors	3,599		4,198
	724,686		582,373

8. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000

9. Related party transactions

Transactions with entities in which the entity itself has a participating interest

The company has taken advantage of the exemption conferred by Section 33.1A of Financial Reporting Standard 102: Related Party Disclosures, from the requirement to disclose transactions with wholly owned group undertakings.

Transactions with the entity's director

Advances

The director received an advance of £567,358 (2024: £406,705). Interest was charged at the applicable HMRC rate. £350,000 was repaid within 9 months of the year end.

10. Ultimate controlling party

The company is controlled by the director, L Gemmell.