This project is focused on those systems aimed to improve batteries performance, more widely known as Battery Management Systems. Specifically, amongst the different areas covered by Battery Management Systems, high concern is focused on balancing systems as they have high influence in the overall pack efficiency. Thus, the work carried out in this project has been focused on studying a novel balancing architecture and demonstrate its feasibility. The current document is organized as follows. First, a review of different topics of interest for this study is carried out. In fact, chapter 1 introduces different topologies of batteries, being specially focused on the state of the art of lithium technology. Chapter 2 introduces different cell modelling methodologies and simulates the battery model used later on and chapter 3 reviews the state of the art of battery management systems, focusing on those areas related with balancing systems. Then, chapter 4 introduces the main characteristics of the balancing structure studied herein. Besides, in chapter 5, the converter used for the balancing structure is analysed and an improvement proposal is suggested. Later, chapter 6 describes the estimation algorithm used in the balancing system and it also presents some simulation results to prove its feasibility. After that, chapter 7 introduces the simulation platform developed, offering simulations which show how cells are balanced. Next, in chapter 8, an experimental test bench is set up in order to demonstrate experimentally the feasibility of such architecture. Finally, in the last chapter, some conclusions and future works remarks are drawn.