REGISTERED NUMBER: OC402841 (England and Wales)

REPORT OF THE MEMBERS AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BURLING LAND INVESTMENTS LLP

Page

General Information

1

Report of the Members

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DESIGNATED MEMBERS:

C Burling

A Burling

REGISTERED OFFICE:

20 Havelock Road

Hastings

East Sussex

TN34 1BP

REGISTERED NUMBER:

OC402841 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

The members present their report with the financial statements of the LLP for the year ended 31 March 2026.

PRINCIPAL ACTIVITY

The principal activity of the LLP in the year under review was that of investment land rental.

DESIGNATED MEMBERS

The designated members during the year under review were:

C Burling

A Burling

RESULTS FOR THE YEAR AND ALLOCATION TO MEMBERS

The profit for the year before members' remuneration and profit shares was £15,875 (2025 - £14,565 profit).

MEMBERS' INTERESTS

The policies regarding the allocation of profits to members, drawings and the subscription and repayment of members capital are disclosed in note 1 of the financial statements.

The members interests are disclosed within the notes to the financial statements.

ON BEHALF OF THE MEMBERS:

C Burling - Designated member

10 August 2026

TURNOVER

17,832

16,576

Administrative expenses

(1,957

)

(2,011

)

OPERATING PROFIT and

PROFIT FOR THE FINANCIAL YEAR BEFORE MEMBERS' REMUNERATION AND PROFIT SHARES AVAILABLE FOR DISCRETIONARY DIVISION AMONG MEMBERS

15,875

14,565

FIXED ASSETS

Investment property

4

3,300,000

3,300,000

CURRENT ASSETS

Cash at bank

32,224

28,289

CREDITORS

Amounts falling due within one year

5

1,386

1,326

NET CURRENT ASSETS

30,838

26,963

TOTAL ASSETS LESS CURRENT LIABILITIES

3,330,838

3,326,963

CREDITORS

Amounts falling due after more than one year

6

3,000,000

3,000,000

NET ASSETS ATTRIBUTABLE TO MEMBERS

330,838

326,963

LOANS AND OTHER DEBTS DUE TO MEMBERS

7

330,838

326,963

TOTAL MEMBERS' INTERESTS

Loans and other debts due to members

7

330,838

326,963

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

The financial statements were approved by the members of the LLP and authorised for issue on 10 August 2026 and were signed by:

A Burling - Designated member

C Burling - Designated member

1.	STATUTORY INFORMATION

Burling Land Investments LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General Information page.

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

The members have made an assessment about the partnerships ability to continue as a going concern and they do not consider there to be any material uncertainties.

As a result the going concern basis of accounting has been adopted.

Turnover

Turnover represents receipts from promotion agreements and rents due during the period.

Investment property

Investment property is shown at the most recent fair valuation. Any aggregate surplus or deficit arising from changes in market value is transferred to the profit and loss reserves.

Investment land and properties are not depreciated due to annual revaluations.

Capital subscription and repayment

The capital requirements of the LLP are determined from time to time by the Designated Members. The amount of capital subscribed by each member is linked to the earnings allocated to that member. No interest is paid on capital.

Profit allocation

The allocation of profits to those who were members during the year is made by unanimous vote of the Designated Members.

During the year members draw sums as agreed by the Designated Members, taking into account the LLP's cash requirements for operating and investing activities.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

3,300,000

NET BOOK VALUE

At 31 March 2026

3,300,000

At 31 March 2025

3,300,000

Included in fair value of investment property is freehold land of £ 3,300,000 (2025 - £ 3,300,000 ) which is not depreciated.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Deferred income

126

126

Accrued expenses

1,260

1,200

1,386

1,326

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

3,000,000

3,000,000

7.

LOANS AND OTHER DEBTS DUE TO MEMBERS

31.3.26

31.3.25

£

£

Amounts owed to members in respect of profits

330,838

326,963

Falling due within one year

330,838

326,963

Loans and other debts due to member's (other than member's capital classified as debt) would rank after unsecured creditors.

8.	RELATED PARTY DISCLOSURES