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Registered number: 10728259 BURNZEE HOLDINGS LIMITED Unaudited Financial statements Information for filing with the registrar For the Year Ended 31 March 2026
BURNZEE HOLDINGS LIMITED Registered number: 10728259 Statement of Financial Position As at 31 March 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments |  |  | 538,248 |  | 236,070
Investment property |  |  | 1,645,000 |  | 744,127
|  |  | 2,183,248 |  | 980,197
Current assets |  |  |  |  |
Debtors: amounts falling due after more than one year | 5 | 650,000 |  | - |
Debtors: amounts falling due within one year | 5 | 358,220 |  | 1,404 |
Cash at bank and in hand |  | 752,197 |  | 283,180 |
|  | 1,760,417 |  | 284,584 |
Creditors: amounts falling due within one year | 6 | (41,049) |  | (2,566) |
Net current assets |  |  | 1,719,368 |  | 282,018
Total assets less current liabilities |  |  | 3,902,616 |  | 1,262,215
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (5,714) |  | - |
|  |  | (5,714) |  | -
Net assets |  |  | 3,896,902 |  | 1,262,215
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 6,668 |  | 6,668
Revaluation reserve |  |  | 900,873 |  | -
Profit and loss account |  |  | 2,989,361 |  | 1,255,547
|  |  | 3,896,902 |  | 1,262,215
Page 1
BURNZEE HOLDINGS LIMITED Registered number: 10728259 Statement of Financial Position (continued) As at 31 March 2026 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: 31 July 2026
The notes on pages 5 to 9 form part of these financial statements. Page 2
BURNZEE HOLDINGS LIMITED Statement of Changes in Equity For the Year Ended 31 March 2026
| Called up share capital | Revaluation reserve | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 April 2025 | 6,668 | - | 1,255,547 | 1,262,215
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 2,730,887 | 2,730,887
Transfer to/from revaluation reserves | - | - | (900,873) | (900,873)
Other comprehensive income for the year | - | - | (900,873) | (900,873)
Total comprehensive income for the year | - | - | 1,830,014 | 1,830,014
Contributions by and distributions to owners |  |  |  |
Dividends: Equity capital | - | - | (96,200) | (96,200)
Transfer to/from profit and loss account | - | 900,873 | - | 900,873
Total transactions with owners | - | 900,873 | (96,200) | 804,673
At 31 March 2026 | 6,668 | 900,873 | 2,989,361 | 3,896,902
| The notes on pages 5 to 9 form part of these financial statements.
Page 3
BURNZEE HOLDINGS LIMITED Statement of Changes in Equity For the Year Ended 31 March 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2024 | 5,263 | 380,804 | 386,067
Comprehensive income for the year |  |  |
Profit for the year | - | 954,743 | 954,743
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | 954,743 | 954,743
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (80,000) | (80,000)
Shares issued during the year | 1,405 | - | 1,405
Total transactions with owners | 1,405 | (80,000) | (78,595)
At 31 March 2025 | 6,668 | 1,255,547 | 1,262,215
| The notes on pages 5 to 9 form part of these financial statements.
Page 4
BURNZEE HOLDINGS LIMITED Notes to the Financial Statements For the Year Ended 31 March 2026
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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 5
BURNZEE HOLDINGS LIMITED Notes to the Financial Statements For the Year Ended 31 March 2026 2.Accounting policies (continued)
| 2.4 | 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.
| 2.5 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.6 | 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. Page 6
BURNZEE HOLDINGS LIMITED Notes to the Financial Statements For the Year Ended 31 March 2026 2.Accounting policies (continued)
| 2.7 | 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.
| 2.8 | 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.
| 2.9 | 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.
| 2.10 | 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.
| 2.11 | 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.
| 2.12 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2025 - 0).
Page 7
BURNZEE HOLDINGS LIMITED Notes to the Financial Statements For the Year Ended 31 March 2026
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 April 2025 | 744,127
| Surplus on revaluation | 900,873
| At 31 March 2026 | 1,645,000
The 2026 valuations were made by the director, on an open market value for existing use basis.
Page 8
BURNZEE HOLDINGS LIMITED Notes to the Financial Statements For the Year Ended 31 March 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | 650,000 | -
|  | 650,000 | -
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Due within one year |  |
| Other debtors | 357,777 | 1,404
| Prepayments and accrued income | 443 | -
|  | 358,220 | 1,404
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 7,197 | 1,066
| Other creditors | 25,000 | -
| Accruals and deferred income | 8,852 | 1,500
|  | 41,049 | 2,566
Page 9