REGISTERED NUMBER: SC656494 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

BURGESS HOMES ROYAL OAK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J C Gunning

REGISTERED OFFICE:

29 Brandon Street

Hamilton

ML3 6DA

REGISTERED NUMBER:

SC656494 (Scotland)

CURRENT ASSETS

Stocks

58,772

168,234

Debtors

5

160,973

50,700

Cash at bank

12

17,194

219,757

236,128

CREDITORS

Amounts falling due within one year

6

98,327

116,110

NET CURRENT ASSETS

121,430

120,018

TOTAL ASSETS LESS CURRENT LIABILITIES

121,430

120,018

CREDITORS

Amounts falling due after more than one year

7

130,899

125,046

NET LIABILITIES

(9,469

)

(5,028

)

RESERVES

Retained earnings

(9,469

)

(5,028

)

SHAREHOLDERS' FUNDS

(9,469

)

(5,028

)

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 director acknowledges his 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 director and authorised for issue on 25 December 2025 and were signed by:

J C Gunning - Director

1.	STATUTORY INFORMATION

Burgess Homes Royal Oak Limited is a private company, limited by shares , registered in Scotland. 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.	STATEMENT OF COMPLIANCE

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. There were no material departures from the standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Work in progress and payments on account

Work in progress and payments on account are valued at cost less amounts invoiced as payments to account to the company's customers. Cost includes loan interest charged. Each contract is reviewed at the year end and any known losses are provided for.

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 or deferred taxation assets and liabilities are not discounted.

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.

4.	EMPLOYEES AND DIRECTORS

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

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

143,473

37,000

Other debtors

17,500

13,700

160,973

50,700

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

97,610

113,284

Taxation and social security

637

2,746

Other creditors

80

80

98,327

116,110

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other creditors

130,899

125,046

8.	RELATED PARTY DISCLOSURES

The company operates a loan account with its parent, LGRP (Design & Build) Ltd. At the year end the company was due £143,473 (2024- £37,000) from it's parent. The loan is interest free and repayable on demand.