Burke & Mcdonnell Limited - Filleted accounts

Burke & Mcdonnell Limited
Registered number:		01925550
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Current assets
Stocks		898			11,484
Debtors	4	10,476			18,549
Cash at bank and in hand		67,779			79,297
		79,153			109,330

Creditors: amounts falling due within one year	5	(7,568)			(14,333)

Net current assets			71,585			94,997

Net assets			71,585			94,997

Capital and reserves
Called up share capital			-			2
Profit and loss account			71,585			94,995

Shareholders' funds			71,585			94,997

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




T Mcdonnell
Director
Approved by the board on 11 November 2025

Burke & Mcdonnell Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	20% straight line
	Fixtures, fittings, tools and equipment	25% wdv

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 September 2024				4,927
	At 31 August 2025				4,927

	Depreciation
	At 1 September 2024				4,927
	At 31 August 2025				4,927

	Net book value
	At 31 August 2025				-


4	Debtors		2025		2024
£				£

	Trade debtors		10,476		18,549


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		909		3,423
	Directors loan accounts		1,832		6,253
	Other taxes and social security costs		2,551		907
	Other creditors		2,276		3,750
			7,568		14,333




6	Controlling party

	The company is jointly controlled by Mr W J Burke and Mr T Mcdonnell by virtue of their holdings in the issued share capital of the company.


7	Other information

	Burke & Mcdonnell Limited is a private company limited by shares and incorporated in England. Its registered office is:
	382 Neasden Lane North
	Neasden
	London
	NW10 0ER