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2022-03-31 05161417 dpl-frs:Item1 2021-04-01 2022-03-31 05161417 dpl-frs:Item1 2021-03-31 05161417 dpl-frs:Item1 2022-03-31 05161417 dpl-frs:CostSales dpl-frs:Item1 2021-04-01 2022-03-31 05161417 dpl-frs:CostSales dpl-frs:Item1 2021-03-31 05161417 dpl-frs:CostSales dpl-frs:Item1 2022-03-31 05161417 dpl-frs:DistributionCosts dpl-frs:Item1 2021-04-01 2022-03-31 05161417 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-04-01 2022-03-31 05161417 dpl-frs:Item2 2021-04-01 2022-03-31 05161417 dpl-frs:Item2 2021-03-31 05161417 dpl-frs:Item2 2022-03-31 05161417 dpl-frs:CostSales dpl-frs:Item2 2021-04-01 2022-03-31 05161417 dpl-frs:CostSales dpl-frs:Item2 2021-03-31 05161417 dpl-frs:CostSales dpl-frs:Item2 2022-03-31 05161417 dpl-frs:DistributionCosts dpl-frs:Item2 2021-04-01 2022-03-31 05161417 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-04-01 2022-03-31 05161417 dpl-frs:Item3 2021-04-01 2022-03-31 05161417 dpl-frs:Item3 2021-03-31 05161417 dpl-frs:Item3 2022-03-31 05161417 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2022-03-31 05161417 dpl-frs:DistributionCosts dpl-frs:Item5 2021-04-01 2022-03-31 05161417 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-04-01 2022-03-31 05161417 dpl-frs:Item6 2021-04-01 2022-03-31 05161417 dpl-frs:Item6 2021-03-31 05161417 dpl-frs:Item6 2022-03-31 05161417 dpl-frs:CostSales dpl-frs:Item6 2021-04-01 2022-03-31 05161417 dpl-frs:CostSales dpl-frs:Item6 2021-03-31 05161417 dpl-frs:CostSales dpl-frs:Item6 2022-03-31 05161417 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 05161417 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 05161417 dpl-frs:Item7 2021-04-01 2022-03-31 05161417 dpl-frs:Item7 2021-03-31 05161417 dpl-frs:Item7 2022-03-31 05161417 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 05161417 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 05161417 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 05161417 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 05161417 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 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dpl-frs:CostSales dpl-frs:Item10 2021-04-01 2022-03-31 05161417 dpl-frs:CostSales dpl-frs:Item10 2021-03-31 05161417 dpl-frs:CostSales dpl-frs:Item10 2022-03-31 05161417 dpl-frs:DistributionCosts dpl-frs:Item10 2021-04-01 2022-03-31 05161417 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-04-01 2022-03-31 05161417 dpl-frs:Item11 2021-04-01 2022-03-31 05161417 dpl-frs:Item11 2021-03-31 05161417 dpl-frs:Item11 2022-03-31 05161417 dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 05161417 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 05161417 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 05161417 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 05161417 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 05161417 dpl-frs:Item12 2021-04-01 2022-03-31 05161417 dpl-frs:Item12 2021-03-31 05161417 dpl-frs:Item12 2022-03-31 05161417 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 05161417 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 05161417 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 05161417 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 05161417 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 05161417 1 2021-04-01 2022-03-31 05161417 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 05161417
Burson Land Ltd
ABRIDGED Financial Statements
For The Year Ended 31 March 2023
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 05161417
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,919,606 1,920,041
Investments 5 331,471 323,890
2,251,077 2,243,931
CURRENT ASSETS
Debtors 36,903 46,734
Cash at bank and in hand 34,462 83,749
71,365 130,483
Creditors: Amounts Falling Due Within One Year (191,891 ) (185,089 )
NET CURRENT ASSETS (LIABILITIES) (120,526 ) (54,606 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,130,551 2,189,325
Creditors: Amounts Falling Due After More Than One Year 6 (890,917 ) (964,378 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (154,311 ) (120,031 )
NET ASSETS 1,085,323 1,104,916
CAPITAL AND RESERVES
Called up share capital 8 3 3
Fair Value Reserve 468,410 511,708
Profit and Loss Account 616,910 593,205
SHAREHOLDERS' FUNDS 1,085,323 1,104,916
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Philip Stewardson
Director
23/12/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Burson Land Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05161417 . The registered office is Swan House, 76 Lower High Street, Cradley Heath, West Midlands, B64 5AJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Rental Income
Income from rents and leases relates to the letting of investment property and is recognised as revenue on a straight-line basis over the contract term of the agreement.

Development Properties
Income from the sale of properties and land held for development and resale is recognised when there has been an unconditional exchange of contracts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance
Fixtures & Fittings 10% Straight Line
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2022: 3)
3 3
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 April 2022 1,945,756
As at 31 March 2023 1,945,756
Depreciation
As at 1 April 2022 25,715
Provided during the period 435
As at 31 March 2023 26,150
Net Book Value
As at 31 March 2023 1,919,606
As at 1 April 2022 1,920,041
Cost or valuation as at 31 March 2023 represented by:
Investment Properties Plant & Machinery Fixtures & Fittings Total
£ £ £ £
At cost 1,293,701 6,758 20,750 1,321,209
At valuation 624,547 - - 624,547
1,918,248 6,758 20,750 1,945,756
5. Investments
Total
£
Cost
As at 1 April 2022 323,890
Additions 29,895
Revaluations (18,305 )
Other (4,009 )
As at 31 March 2023 331,471
Provision
As at 1 April 2022 -
As at 31 March 2023 -
Net Book Value
As at 31 March 2023 331,471
As at 1 April 2022 323,890
6. Creditors: amounts falling due after five years
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 866,614 914,114
Page 4
Page 5
7. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 882,838 951,134
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 3 3
Page 5