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Registered number: 02014401









BIRLING GROUP LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MAY 2023

 
BIRLING GROUP LIMITED
REGISTERED NUMBER: 02014401

BALANCE SHEET
AS AT 31 MAY 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
850,000
850,000

Current assets
  

Debtors: amounts falling due within one year
 5 
186
186

Cash at bank and in hand
  
161
161

  
347
347

Creditors: amounts falling due within one year
 6 
(701,070)
(701,070)

Net current liabilities
  
 
 
(700,723)
 
 
(700,723)

Net assets
  
149,277
149,277


Capital and reserves
  

Called up share capital 
  
140,100
140,100

Profit and loss account
  
9,177
9,177

  
149,277
149,277


For the year ended 31 May 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

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 directors acknowledge their 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 profit and loss account 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 on 11 April 2024.




S E Yavuz
Director

Page 1

 
BIRLING GROUP LIMITED
REGISTERED NUMBER: 02014401
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2023

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
BIRLING GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2023

1.


General information

Birling Group Limited ("the Company") is a private company limited by shares, registered in England and Wales. The company's registered number and registered office can be found on the Company Information page. 

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

 
2.2

Taxation

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 balance sheet 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 balance sheet 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 balance sheet date.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 3

 
BIRLING GROUP LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MAY 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 June 2022
850,000



At 31 May 2023
850,000





5.


Debtors

2023
2022
£
£


Other debtors
186
186



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
701,070
701,070


Page 4