REGISTERED NUMBER: 08791249 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

BURNT ORANGE (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A M Calder

Miss S J Hunt

REGISTERED OFFICE:

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

BUSINESS ADDRESS:

Standgates Farm

Strood Green

Kirdford

Billinghurst

RH14 0LH

REGISTERED NUMBER:

08791249 (England and Wales)

ACCOUNTANTS:

Bronsens

Chartered Certified Accountants

Hillside

Albion Street

Chipping Norton

Oxfordshire

OX7 5BH

FIXED ASSETS

Tangible assets

4

141,018

143,485

Investments

5

100

100

141,118

143,585

CURRENT ASSETS

Debtors

6

240

240

Cash at bank

271

271

511

511

CREDITORS

Amounts falling due within one year

7

93,731

90,949

NET CURRENT LIABILITIES

(93,220

)

(90,438

)

TOTAL ASSETS LESS CURRENT LIABILITIES

47,898

53,147

CREDITORS

Amounts falling due after more than one year

8

71,653

76,663

NET LIABILITIES

(23,755

)

(23,516

)

CAPITAL AND RESERVES

Called up share capital

10

300

300

Retained earnings

(24,055

)

(23,816

)

SHAREHOLDERS' FUNDS

(23,755

)

(23,516

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 29 September 2025 and were signed on its behalf by:

Mr A M Calder - Director

1.	STATUTORY INFORMATION

Burnt Orange (UK) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on a going concern basis on the understanding that the directors will continue to support the company by not seeking repayment of their loans in preference to other creditors. The directors will also continue to support the company in order for it to meet its financial commitments as they fall due.

Tangible fixed assets

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

Freehold property

-

1% on cost

Improvements to property

-

Straight line over 2 years

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

Straight line over 2 years

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

and

Computer

property

property

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

152,500

17,787

35,935

2,647

208,869

DEPRECIATION

At 1 April 2024

13,725

17,787

31,225

2,647

65,384

Charge for year

1,525

-

942

-

2,467

At 31 March 2025

15,250

17,787

32,167

2,647

67,851

NET BOOK VALUE

At 31 March 2025

137,250

-

3,768

-

141,018

At 31 March 2024

138,775

-

4,710

-

143,485

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

100

NET BOOK VALUE

At 31 March 2025

100

At 31 March 2024

100

The company's investments at the Balance Sheet date in the share capital of companies include the following:

BOUK (Chipping Norton) Ltd

Registered office: Hillside, Albion Street, Chipping Norton, Oxfordshire OX7 5BH

Nature of business: Hair Salon

%

Class of shares:

holding

Ordinary

100.00

31.3.25

31.3.24

£

£

Aggregate capital and reserves

68,136

54,511

Profit for the year

25,281

33,511

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

240

240

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

5,974

5,974

Amounts owed to group undertakings

81,357

78,661

Other creditors

3,865

3,865

Accrued expenses

2,535

2,449

93,731

90,949

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

5,974

5,974

Bank loans - 2-5 years

17,922

17,922

Bank loans more 5 yr by instal

47,757

52,767

71,653

76,663

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

47,757

52,767

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

77,627

82,637

National Westminster Bank Plc have a legal charge over freehold property 35A West Street, Chipping Norton OX7 6EU dated 7 January 2016.

National Westminster Bank Plc also have a fixed and floating charge that covers all the property or undertaking of the company dated 16 November 2015.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

70

Ordinary A

£1

70

70

70

Ordinary B

£1

70

70

100

Ordinary C

£1

100

100

60

Ordinary D

£1

60

60

300

300

11.	RELATED PARTY DISCLOSURES

The company was loaned £2,697 (2024 : (£22,696) in the year by its subsidiary company BOUK (Chipping Norton) Ltd. The amount owed to them at the year end was £81,357 (2024 : £78,661).

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr A M Calder.