REGISTERED NUMBER: 00852987 (England and Wales)

C G BURTON & SON LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

R J Burton

V L Burton

A A Burton

REGISTERED OFFICE:

The Wagon Hovel

Riverlands

Sibthorpe

Newark

Nottinghamshire

NG23 5PN

REGISTERED NUMBER:

00852987 (England and Wales)

ACCOUNTANTS:

Duncan & Toplis Limited

14 London Road

Newark

Nottinghamshire

NG24 1TW

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

180,155

190,583

180,155

190,583

CURRENT ASSETS

Inventories

84,373

118,279

Debtors

6

14,548

22,516

Cash at bank

54,446

42,310

153,367

183,105

CREDITORS

Amounts falling due within one year

7

31,425

32,323

NET CURRENT ASSETS

121,942

150,782

TOTAL ASSETS LESS CURRENT LIABILITIES

302,097

341,365

PROVISIONS FOR LIABILITIES

26,843

28,831

NET ASSETS

275,254

312,534

CAPITAL AND RESERVES

Called up share capital

8

9,000

9,000

Retained earnings

266,254

303,534

SHAREHOLDERS' FUNDS

275,254

312,534

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 18 November 2025 and were signed on its behalf by:

R J Burton - Director

1.	STATUTORY INFORMATION

C G Burton & Son Limited 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.

Revenue

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

Intangible assets

Intangible assets consist of entitlements to the basic payment. The entitlements are recognised at fair value and written off on a straight line basis over the period to 31st December 2019 when the scheme ends.

Property, plant and equipment

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

Land and buildings

-

10% on cost

Plant and machinery etc

-

10% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Inventories

Inventories are valued at the lower of cost and fair value less costs to complete and sell, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Basic payment

The basic payment is recognised in the financial statements in accordance with H M Revenue & Customs guidance.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 July 2024

19,872

Disposals

(19,872

)

At 30 June 2025

-

AMORTISATION

At 1 July 2024

19,872

Eliminated on disposal

(19,872

)

At 30 June 2025

-

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

-

5.	PROPERTY, PLANT AND EQUIPMENT

Structures

Leasehold

and

Plant and

property

buildings

machinery

£

£

£

COST

At 1 July 2024

45,904

49,742

105,066

Additions

-

-

6,550

Disposals

-

-

(4,750

)

At 30 June 2025

45,904

49,742

106,866

DEPRECIATION

At 1 July 2024

45,904

7,460

73,281

Charge for year

-

1,492

3,834

Eliminated on disposal

-

-

(4,750

)

At 30 June 2025

45,904

8,952

72,365

NET BOOK VALUE

At 30 June 2025

-

40,790

34,501

At 30 June 2024

-

42,282

31,785

Motor

Tractors

vehicles

Totals

£

£

£

COST

At 1 July 2024

138,360

31,813

370,885

Additions

-

-

6,550

Disposals

-

-

(4,750

)

At 30 June 2025

138,360

31,813

372,685

DEPRECIATION

At 1 July 2024

48,599

5,058

180,302

Charge for year

8,976

2,676

16,978

Eliminated on disposal

-

-

(4,750

)

At 30 June 2025

57,575

7,734

192,530

NET BOOK VALUE

At 30 June 2025

80,785

24,079

180,155

At 30 June 2024

89,761

26,755

190,583

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,353

19,000

Other debtors

8

-

VAT

1,429

1,986

Prepayments and accrued income

1,758

1,530

14,548

22,516

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

134

8,573

Tax

43

-

Other creditors

-

675

Directors' current accounts

17,289

16,116

Accruals and deferred income

13,959

6,959

31,425

32,323

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

9,000

ordinary

£1

9,000

9,000