Burrington Estates Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07776551

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		8,994		58,063
Investments	5		200		200

			9,194		58,263
CURRENT ASSETS
Debtors	6	8,551,165		8,536,695
Cash at bank and in hand		2,792		8,654

		8,553,957		8,545,349
Creditors: Amounts Falling Due Within One Year	7	(9,344,662 )		(9,264,078 )

NET CURRENT ASSETS (LIABILITIES)			(790,705 )		(718,729 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(781,511 )		(660,466 )

Creditors: Amounts Falling Due After More Than One Year	8		(4,164 )		(14,302 )

NET LIABILITIES			(785,675 )		(674,768 )

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			(785,677 )		(674,770 )

SHAREHOLDERS' FUNDS			(785,675)		(674,768)

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Burrington Estates Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 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.

On behalf of the board

Mr M D Edworthy Director	Mr P N Scantlebury Director
24 September 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Burrington Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07776551 . The registered office is c/o Burrington Estates Limited, Winslade House Manor Drive, Clyst St Mary, Devon, EX5 1FY.

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. Going Concern Disclosure

As at the year end, the balance sheet shows net current liabilities of £790,705 (2023 - £718,729) and an overall deficiency of assets of £785,675 (2023 £674,768). Accordingly, the directors have had to consider the basis upon which the accounts should be prepared and determine whether a going concern basis remains appropriate. The accounts have been prepared on a going concern basis, as the directors continue to provide financial support, when necessary to the company. The directors have reviewed the position for twelve months from the date the accounts were approved and in their opinion, the company will reduce the balance sheet deficiency and will show positive results for the next financial period.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. 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:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	20% straight line on cost
Computer Equipment	33% straight line on cost

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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Burrington Estates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.6. Group accounts not prepared

Under the provision of Section 399 of the Companies Act 2006, the company is exempt from preparing consolidated accounts and has not done so, the accounts show information about the company as an individual company.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 5)

4. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2024	59,270	36,544	32,421	128,235
Disposals	(59,270 )	-	-	(59,270 )

As at 31 December 2024	-	36,544	32,421	68,965

Depreciation
As at 1 January 2024	11,113	28,282	30,777	70,172
Provided during the period	-	-	912	912
Disposals	(11,113 )	-	-	(11,113 )

As at 31 December 2024	-	28,282	31,689	59,971

Net Book Value
As at 31 December 2024	-	8,262	732	8,994

As at 1 January 2024	48,157	8,262	1,644	58,063

5. Investments

	Subsidiaries
	£
Cost
As at 1 January 2024	200

As at 31 December 2024	200

Provision
As at 1 January 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	200

As at 1 January 2024	200

Details of undertakings

Details of the investments (including principle place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

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Burrington Estates Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Undertaking	Registered office	Holding	Proportion of voting rights and shares held
Subsidiary undertakings			2024 2023
BE Green (SW) Limited	Dean Clarke House, Southernhay East, Exeter, EX1 1AP	Ordinary	100% 100%
Cathedral View (Exeter) Limited	Dean Clarke House, Southernhay East, Exeter, EX1 1AP	Ordinary	50% 50%

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	608	9,883
Amounts owed by group undertakings	398,843	391,504
Other debtors	8,151,714	8,135,308

	8,551,165	8,536,695

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	3,557	16,163
Bank loans and overdrafts	10,648	10,648
Other creditors	8,922,229	8,839,474
Taxation and social security	408,228	397,793

	9,344,662	9,264,078

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	4,164	14,302

9. Share Capital

	2024	2023
	£	£
Called Up Share Capital not Paid	2	2

Amount of Allotted, Called Up Share Capital	2	2

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