IRIS Accounts Production v26.1.10.61 09701167 Board of Directors 1.8.24 31.7.25 31.7.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 09701167 2024-07-31 09701167 2025-07-31 09701167 2024-08-01 2025-07-31 09701167 2023-07-31 09701167 2023-08-01 2024-07-31 09701167 2024-07-31 09701167 ns15:EnglandWales 2024-08-01 2025-07-31 09701167 ns14:PoundSterling 2024-08-01 2025-07-31 09701167 ns10:Director1 2024-08-01 2025-07-31 09701167 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09701167 ns10:SmallEntities 2024-08-01 2025-07-31 09701167 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 09701167 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 09701167 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09701167 ns10:FullAccounts 2024-08-01 2025-07-31 09701167 ns10:OrdinaryShareClass1 2024-08-01 2025-07-31 09701167 ns5:CurrentFinancialInstruments 2025-07-31 09701167 ns5:CurrentFinancialInstruments 2024-07-31 09701167 ns5:Non-currentFinancialInstruments 2025-07-31 09701167 ns5:Non-currentFinancialInstruments 2024-07-31 09701167 ns5:ShareCapital 2025-07-31 09701167 ns5:ShareCapital 2024-07-31 09701167 ns5:RevaluationReserve 2025-07-31 09701167 ns5:RevaluationReserve 2024-07-31 09701167 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 09701167 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 09701167 ns5:FurnitureFittings 2024-08-01 2025-07-31 09701167 ns5:ComputerEquipment 2024-08-01 2025-07-31 09701167 ns5:FurnitureFittings 2024-07-31 09701167 ns5:ComputerEquipment 2024-07-31 09701167 ns5:FurnitureFittings 2025-07-31 09701167 ns5:ComputerEquipment 2025-07-31 09701167 ns5:FurnitureFittings 2024-07-31 09701167 ns5:ComputerEquipment 2024-07-31 09701167 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-07-31 09701167 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-07-31 09701167 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-07-31 09701167 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-07-31 09701167 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-07-31 09701167 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-07-31 09701167 ns5:DeferredTaxation 2024-07-31 09701167 ns5:DeferredTaxation 2024-08-01 2025-07-31 09701167 ns5:DeferredTaxation 2025-07-31 09701167 ns10:OrdinaryShareClass1 2025-07-31 09701167 ns5:RevaluationReserve 2024-07-31 09701167 ns5:RevaluationReserve 2024-08-01 2025-07-31

REGISTERED NUMBER: 09701167 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

BURLEY'S COMMERCIAL HOLDINGS LIMITED

BURLEY'S COMMERCIAL HOLDINGS LIMITED (REGISTERED NUMBER: 09701167)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

Balance sheet | 1 |

Notes to the financial statements | 3 |

BURLEY'S COMMERCIAL HOLDINGS LIMITED (REGISTERED NUMBER: 09701167)

BALANCE SHEET

31 JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

Fixed assets

Tangible assets | 4 | 465 |  | 675 |  |

Investment property | 5 | 350,000 |  | 264,781 |  |

350,465 |  | 265,456 |  |

Current assets

Debtors | 6 | 316 |  | - |  |

Cash at bank | 155,476 |  | 166,563 |  |

155,792 |  | 166,563 |  |

Creditors

Amounts falling due within one year | 7 | 9,391 |  | 9,807 |  |

Net current assets | 146,401 |  | 156,756 |  |

Total assets less current liabilities | 496,866 |  | 422,212 |  |

Creditors

Amounts falling due after more than one year | 8 | (88,935 | ) | (94,011 | ) |

Provisions for liabilities | 10 | (30,235 | ) | (9,944 | ) |

Net assets | 377,696 |  | 318,257 |  |

Capital and reserves

Called up share capital | 11 | 1 |  | 1 |  |

Fair value reserve | 12 | 104,151 |  | 43,123 |  |

Retained earnings | 273,544 |  | 275,133 |  |

Shareholders' funds | 377,696 |  | 318,257 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

BURLEY'S COMMERCIAL HOLDINGS LIMITED (REGISTERED NUMBER: 09701167)

BALANCE SHEET - continued

31 JULY 2025

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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 July 2026 and were signed on its behalf by:

Mr P Burley - Director

BURLEY'S COMMERCIAL HOLDINGS LIMITED (REGISTERED NUMBER: 09701167)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | Statutory information

| Burley's Commercial Holdings Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 09701167. The registered office address is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and the business address is The Coach House, 36 Southampton Rd, Ringwood, BH24 1JD.

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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents amounts received for the provision of property letting to another group company and income is recognised at the fair value and is accrued on a daily basis.

| Tangible fixed assets

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

| Fixtures and fittings | - | 25% on reducing balance

| Computer equipment | - | 25% on cost

| Investment property

| Investment property is shown at fair value, as long as a value can be reliably measured. This is reviewed annually by the directors with movement in the fair value included within other comprehensive income.

| 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 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.

| Financial instruments

| Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

| At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

| Group accounts

| The financial statements present information about the company as an individual undertaking and not about its group. The company and its parent comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

BURLEY'S COMMERCIAL HOLDINGS LIMITED (REGISTERED NUMBER: 09701167)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

3. | Employees and directors

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

4. | Tangible fixed assets

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| Cost

| At 1 August 2024

| and 31 July 2025 | 6,782 |  | 958 |  | 7,740 |  |

| Depreciation

| At 1 August 2024 | 6,273 |  | 792 |  | 7,065 |  |

| Charge for year | 127 |  | 83 |  | 210 |  |

| At 31 July 2025 | 6,400 |  | 875 |  | 7,275 |  |

| Net book value

| At 31 July 2025 | 382 |  | 83 |  | 465 |  |

| At 31 July 2024 | 509 |  | 166 |  | 675 |  |

5. | Investment property

| Total

£ |

| Cost or valuation

| At 1 August 2024 | 264,781 |  |

| Additions | 3,847 |  |

| Revaluations | 81,372 |  |

| At 31 July 2025 | 350,000 |  |

| Net book value

| At 31 July 2025 | 350,000 |  |

| At 31 July 2024 | 264,781 |  |

| Investment property was valued by the directors on an open market basis on 31 July 2025.

6. | Debtors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| VAT | 316 |  | - |  |

7. | Creditors: amounts falling due within one year |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 5,059 |  | 4,226 |  |

| Trade creditors | 1,458 |  | 872 |  |

| Tax | 415 |  | 2,392 |  |

| VAT | - |  | 427 |  |

| Accruals and deferred income | 2,459 |  | 1,890 |  |

9,391 |  | 9,807 |  |

BURLEY'S COMMERCIAL HOLDINGS LIMITED (REGISTERED NUMBER: 09701167)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

8. | Creditors: amounts falling due after more than one year |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 4,087 |  | 4,262 |  |

| Bank loans - 2-5 years | 10,800 |  | 8,892 |  |

| Bank loans more 5 yr by instal | 74,048 |  | 80,857 |  |

88,935 |  | 94,011 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 74,048 |  | 80,857 |  |

9. | Secured debts

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Natwest loan | 92,048 |  | 94,872 |  |

| Amounts due to NatWest PLC, excluding the bounce back loan of £7,000 taken out during the year ended 31 August 2021, are secured by way of legal charges dated 1 October 2015 and 21 October 2015, over all the assets of the company.

10. | Provisions for liabilities

2025 | 2024 |

£ | £ |

| Deferred tax | 30,235 |  | 9,944 |  |

| Deferred |

| tax |

£ |

| Balance at 1 August 2024 | 9,944 |  |

| Provided during year | 20,291 |  |

| Balance at 31 July 2025 | 30,235 |  |

11. | Called up share capital

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 1 | Ordinary | £1 | 1 |  | 1 |  |

BURLEY'S COMMERCIAL HOLDINGS LIMITED (REGISTERED NUMBER: 09701167)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

12. | Reserves

| Fair

| value

| reserve

£ |

| At 1 August 2024 | 43,123 |  |

| Investment property fair value

| increase | 81,372 |  |

| Deferred tax on fair value

| increase | (20,344 | ) |

| At 31 July 2025 | 104,151 |  |

13. | Ultimate controlling party

| The company is controlled by its parent company, Burley's Home Care Services Ltd, by virtue of its 100% ownership of the issued share capital.

| The parent company's registered office address is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS.

| The ultimate controlling party is Mr & Mrs Burley by virtue of their 100% ownership of the parent company's issued share capital.