ACCOUNTS - Final Accounts preparation

Registered number: 10728259

BURNZEE HOLDINGS LIMITED

Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 31 March 2025

BURNZEE HOLDINGS LIMITED

Registered number: 10728259

Statement of Financial Position

As at 31 March 2025

		2025		2024
Note		£		£

Fixed assets
Investments			236,070		134,858
Investment property			744,127		-
			980,197		134,858
Current assets
Debtors: amounts falling due within one year	5	1,404		189
Cash at bank and in hand		283,180		255,534
		284,584		255,723
Creditors: amounts falling due within one year	6	(2,566)		(2,283)
Net current assets			282,018		253,440
Total assets less current liabilities			1,262,215		388,298
Provisions for liabilities
Deferred tax		-		(2,231)
			-		(2,231)
Net assets			1,262,215		386,067

Capital and reserves
Called up share capital	6,668	5,263
Profit and loss account	1,255,547	380,804
	1,262,215	386,067

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BURNZEE HOLDINGS LIMITED

Registered number: 10728259

Statement of Financial Position (continued)

As at 31 March 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

E D Burns

Director

Date: 17 October 2025

The notes on pages 3 to 6 form part of these financial statements.

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BURNZEE HOLDINGS LIMITED

Notes to the Financial Statements

For the Year Ended 31 March 2025

1.	General information

Burnzee Holdings Limited (Registered number 10728259) is a privately owned company limited by shares and is incorporated in England & Wales. The registered office is Wey Court West, Union Road, Farnham, Surrey, GU9 7PT.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

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BURNZEE HOLDINGS LIMITED

Notes to the Financial Statements

For the Year Ended 31 March 2025

2.Accounting policies (continued)

2.4

Investment property

Investment property is carried at fair value determined annually by external valuers 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. Changes in fair value are recognised in profit or loss.

2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in listed company shares are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

BURNZEE HOLDINGS LIMITED

Notes to the Financial Statements

For the Year Ended 31 March 2025

Employees

The average monthly number of employees, including directors, during the year was 0 (2024 - 0).

4.	Investment property

		Freehold investment property
		£
	Valuation
	Additions at cost	744,127
	At 31 March 2025	744,127

The 2025 valuations were made by the director, on an open market value for existing use basis.

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BURNZEE HOLDINGS LIMITED

Notes to the Financial Statements

For the Year Ended 31 March 2025

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	-	189
Other debtors	1,404	-
	1,404	189

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	1,066	783
Accruals and deferred income	1,500	1,500
	2,566	2,283

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