Registration number: 02439053

E. O. Burton (East Anglia) Limited

Statement of Financial Position as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	17,341	26,917
Current assets
Stocks	5	389,116	404,052
Debtors	6	55,634	141,762
Cash at bank and in hand		318,116	352,378
		762,866	898,192
Creditors: Amounts falling due within one year	7	(91,126)	(122,148)
Net current assets		671,740	776,044
Total assets less current liabilities		689,081	802,961
Provisions for liabilities		(4,335)	(6,729)
Net assets		684,746	796,232
Capital and reserves
Called up share capital		2,000	2,000
Retained earnings		682,746	794,232
Shareholders' funds		684,746	796,232

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge their 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 in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of E. O. Burton (East Anglia) Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

E. O. Burton (East Anglia) Limited

Statement of Financial Position as at 31 January 2026

Approved and authorised by the Board on 16 October 2026 and signed on its behalf by:
 

.........................................

M G Godwin

Director

Company registration number: 02439053

E. O. Burton (East Anglia) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Thorndon Sawmills
The Avenue
Brentwood
Essex
CM13 3RZ

The principal activity of the company is that of timber merchants, millers & machinists.

2	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

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.

Going concern

The company had net assets at 31 January 2026 amounting to £684,746 including cash at bank of £318,116.

The company continues to trade profitably.

Having made sufficient enquires, and based upon the above, the directors have a reasonable expectation that the company has adequate resources to continue in the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

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. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue upon the collection or delivery of timber products or in respect of services when the amount of revenue can be reliably measured upon contractual completion.

E. O. Burton (East Anglia) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge 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 in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position 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.

Depreciation

Depreciation is charged so as to write off the cost of assets, over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Furniture, Fittings and Equipment	20% straight line
Motor Vehicles	25% straight line
Plant and Machinery	25% straight line

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

E. O. Burton (East Anglia) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company during the year, was 8 (2025 - 9).

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Plant and machinery £	Total £
Cost or valuation
At 1 February 2025	22,681	89,919	345,669	458,269
Additions	2,819	-	1,355	4,174
At 31 January 2026	25,500	89,919	347,024	462,443
Depreciation
At 1 February 2025	21,842	89,337	320,173	431,352
Charge for the year	967	466	12,317	13,750
At 31 January 2026	22,809	89,803	332,490	445,102
Carrying amount
At 31 January 2026	2,691	116	14,534	17,341
At 31 January 2025	839	582	25,496	26,917

5

Stocks

	2026 £	2025 £
Stock	389,116	404,052

E. O. Burton (East Anglia) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

6

Debtors

	2026 £	2025 £
Trade debtors	43,233	130,438
Other debtors	12,401	11,324
	55,634	141,762

Other debtors includes an amount of £6,550 (2025:£6,550) recoverable in greater than 12 months.

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Trade creditors	37,900	41,709
Amounts owed to group undertakings	2,023	3,516
Taxation and social security	35,583	56,327
Other creditors	15,620	20,596
	91,126	122,148

8	Financial commitments, guarantees and contingencies

At 31 January 2026 the total amount of future lease payments not included in the statement of financial position is £385,000 (2025 - £Nil).

9	Related party transactions

In accordance with FRS 102 paragraph 1AC.35 exemption has been taken not to disclose transactions in the year or amounts falling due between undertakings that are wholly owned within the group.