Registration number: 16326864

Burwin Residential Investments Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Burwin Residential Investments Limited

Company Information

Directors

M A Wingfield C A Wingfield

Registered office

34 Glenferness Avenue Bournemouth Dorset BH4 9NQ

Burwin Residential Investments Limited

(Registration number: 16326864)
Balance Sheet as at 31 March 2026

	Note	2026 £
Fixed assets
Tangible assets	5	725,000
Current assets
Cash at bank and in hand		54,841
Creditors: Amounts falling due within one year	7	(5,962)
Net current assets		48,879
Total assets less current liabilities		773,879
Creditors: Amounts falling due after more than one year	7	(126,049)
Provisions for liabilities		(116,490)
Net assets		531,340
Capital and reserves
Called up share capital		100
Retained earnings		531,240
Shareholders' funds		531,340

Burwin Residential Investments Limited

(Registration number: 16326864)
Balance Sheet as at 31 March 2026

For the financial period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 October 2026 and signed on its behalf by:
 

......................................... C A Wingfield Director

Burwin Residential Investments Limited

Notes to the Unaudited Financial Statements for the period from 19 March 2025 to 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
34 Glenferness Avenue
Bournemouth
Dorset
BH4 9NQ

These financial statements were authorised for issue by the Board on 8 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Burwin Residential Investments Limited

Notes to the Unaudited Financial Statements for the period from 19 March 2025 to 31 March 2026

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Burwin Residential Investments Limited

Notes to the Unaudited Financial Statements for the period from 19 March 2025 to 31 March 2026

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0.

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £
Current taxation
UK corporation tax	2,062
Deferred taxation
Arising from origination and reversal of timing differences	116,490
Tax expense in the income statement	118,552

Burwin Residential Investments Limited

Notes to the Unaudited Financial Statements for the period from 19 March 2025 to 31 March 2026

5	Tangible assets

	Land and buildings £	Total £
Cost or valuation
Additions	725,000	725,000
At 31 March 2026	725,000	725,000
Depreciation
Carrying amount
At 31 March 2026	725,000	725,000

Included within the net book value of land and buildings above is £725,000 in respect of freehold land and buildings.
 

6

Debtors

Current	2026 £
	-

Burwin Residential Investments Limited

Notes to the Unaudited Financial Statements for the period from 19 March 2025 to 31 March 2026

7

Creditors

Creditors: amounts falling due within one year

	2026 £
Due within one year
Taxation and social security	2,062
Accruals and deferred income	3,900
	5,962

Creditors: amounts falling due after more than one year

	Note	2026 £
Due after one year
Loans and borrowings	9	126,049

8	Share capital

Allotted, called up and fully paid shares

	2026
	No.	£
Ordinary shares of £1 each	100	100

Allotted, called up and fully paid shares

	2026
	No.	£
Ordinary shares of £1 each	100	100

9	Loans and borrowings

Non-current loans and borrowings

	2026 £
Other borrowings	126,049

Burwin Residential Investments Limited

Notes to the Unaudited Financial Statements for the period from 19 March 2025 to 31 March 2026

10	Related party transactions

Summary of transactions with associates

Burwin Investments Limited Capital reduction demerger leadng to the transfer of investment properties in specie at market value of £725,000 by way of a dividend from Burwin Investments Limited. Mortgage commitments of £126,063 relating to these properties were taken over by Burwin Residential Limited. The inter-company debt has been waived and the debt written off to the profit and loss account in both companies. In addition, a cash dividend of £80,000 was received from Burwin Investments Limited.