REGISTERED NUMBER: 06400490 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Burland Technology Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R A Vass

Mrs N Vass

Mrs A Hughes

REGISTERED OFFICE:

8 Manor Park

Church Road

Gt Barton

Bury St Edmunds

Suffolk

IP31 2QR

REGISTERED NUMBER:

06400490 (England and Wales)

ACCOUNTANTS:

KPSK Accounts and Tax Limited

8 Manor Park

Church Road

Gt Barton

Bury St Edmunds

Suffolk

IP31 2QR

FIXED ASSETS

Intangible assets

4

15,103

30,203

Tangible assets

5

21,263

21,821

36,366

52,024

CURRENT ASSETS

Stocks

10,000

10,000

Debtors

6

457,663

350,327

Cash at bank and in hand

109,103

191,068

576,766

551,395

CREDITORS

Amounts falling due within one year

7

598,572

666,450

NET CURRENT LIABILITIES

(21,806

)

(115,055

)

TOTAL ASSETS LESS CURRENT LIABILITIES

14,560

(63,031

)

PROVISIONS FOR LIABILITIES

8

5,139

4,342

NET ASSETS/(LIABILITIES)

9,421

(67,373

)

CAPITAL AND RESERVES

Called up share capital

295

295

Retained earnings

9

9,126

(67,668

)

SHAREHOLDERS' FUNDS

9,421

(67,373

)

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

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

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 Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by:

R A Vass - Director

1.	STATUTORY INFORMATION

Burland Technology Solutions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intellectual property are being amortised evenly over their estimated useful life of ten years.

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

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

All financial instruments are basic financial instruments measured at amortised historic cost less amounts written off for impairments.

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Intellectual

Goodwill

property

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

146,003

5,000

151,003

AMORTISATION

At 1 January 2025

116,800

4,000

120,800

Amortisation for year

14,600

500

15,100

At 31 December 2025

131,400

4,500

135,900

NET BOOK VALUE

At 31 December 2025

14,603

500

15,103

At 31 December 2024

29,203

1,000

30,203

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 January 2025

19,482

86,772

25,931

132,185

Additions

450

2,484

-

2,934

At 31 December 2025

19,932

89,256

25,931

135,119

DEPRECIATION

At 1 January 2025

13,444

81,334

15,586

110,364

Charge for year

1,297

124

2,071

3,492

At 31 December 2025

14,741

81,458

17,657

113,856

NET BOOK VALUE

At 31 December 2025

5,191

7,798

8,274

21,263

At 31 December 2024

6,038

5,438

10,345

21,821

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

415,588

337,631

VAT

33,649

-

Prepayments

8,426

12,696

457,663

350,327

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans and overdrafts

-

600

Trade creditors

443,314

350,149

Tax

100,764

11,297

Social security and other taxes

22,567

22,229

VAT

-

44,598

Other creditors

6,216

1,115

Directors' loan accounts

24,886

235,637

Accrued expenses

825

825

598,572

666,450

8.	PROVISIONS FOR LIABILITIES

31/12/25

31/12/24

£

£

Deferred tax

5,139

4,342

Deferred

tax

£

Balance at 1 January 2025

4,342

Deferred tax

797

Balance at 31 December 2025

5,139

9.

RESERVES

Retained

earnings

£

At 1 January 2025

(67,668

)

Profit for the year

532,121

Dividends

(455,327

)

At 31 December 2025

9,126

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is deemed to be BTSL EOT Ltd by virtue of it's majority shareholding.