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REGISTERED NUMBER: 02491034 (England and Wales)





















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

A2Z DEVELOPMENTS (BIRMINGHAM) LIMITED

A2Z DEVELOPMENTS (BIRMINGHAM) LIMITED (REGISTERED NUMBER: 02491034)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


A2Z DEVELOPMENTS (BIRMINGHAM) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTOR: Mr M Knowles





SECRETARY: Ms J A Crowther





REGISTERED OFFICE: Grove House
Coombs Wood Court
Steel Park Road
Halesowen
West Midlands
B62 8BF





REGISTERED NUMBER: 02491034 (England and Wales)





ACCOUNTANTS: E R Grove & Co Limited
Chartered Accountants
Grove House
Coombs Wood Court
Steel Park Road
Halesowen
West Midlands
B62 8BF

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
A2Z DEVELOPMENTS (BIRMINGHAM) LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A2Z Developments (Birmingham) Limited for the year ended 31 October 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of A2Z Developments (Birmingham) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A2Z Developments (Birmingham) Limited and state those matters that we have agreed to state to the director of A2Z Developments (Birmingham) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A2Z Developments (Birmingham) Limited and its director for our work or for this report.

It is your duty to ensure that A2Z Developments (Birmingham) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A2Z Developments (Birmingham) Limited. You consider that A2Z Developments (Birmingham) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A2Z Developments (Birmingham) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






E R Grove & Co Limited
Chartered Accountants
Grove House
Coombs Wood Court
Steel Park Road
Halesowen
West Midlands
B62 8BF


14 February 2024

A2Z DEVELOPMENTS (BIRMINGHAM) LIMITED (REGISTERED NUMBER: 02491034)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 31,770 25,372
Investment property 5 296,108 81,723
327,878 107,095

CURRENT ASSETS
Debtors 6 80,862 157,211
Cash at bank and in hand 217,946 459,017
298,808 616,228
CREDITORS
Amounts falling due within one year 7 201,269 297,959
NET CURRENT ASSETS 97,539 318,269
TOTAL ASSETS LESS CURRENT
LIABILITIES

425,417

425,364

CREDITORS
Amounts falling due after more than one
year

8

(17,957

)

(28,273

)

PROVISIONS FOR LIABILITIES (2,380 ) (1,929 )
NET ASSETS 405,080 395,162

CAPITAL AND RESERVES
Called up share capital 100 100
Fair value reserve 9 3,149 -
Retained earnings 401,831 395,062
SHAREHOLDERS' FUNDS 405,080 395,162

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

A2Z DEVELOPMENTS (BIRMINGHAM) LIMITED (REGISTERED NUMBER: 02491034)

BALANCE SHEET - continued
31 OCTOBER 2023


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 director and authorised for issue on 14 February 2024 and were signed by:





Mr M Knowles - Director


A2Z DEVELOPMENTS (BIRMINGHAM) LIMITED (REGISTERED NUMBER: 02491034)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

A2Z Developments (Birmingham) Limited 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 as modified by the revaluation of certain assets.

On 30 January 2020, COVID-19 was declared a public health emergency by the World Health Organisation. As with most businesses, the company has been affected by COVID-19 and has taken advantage of the financial assistance provided by the Government. The directors have confirmed their continued support and consider that the company has sufficient working capital to continue trading for the foreseeable future, being at least twelve months from the date of approval of these financial statements.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 10% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 33% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

A2Z DEVELOPMENTS (BIRMINGHAM) LIMITED (REGISTERED NUMBER: 02491034)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 November 2022 17,833 18,595 - 871 37,299
Additions - 12,007 367 - 12,374
At 31 October 2023 17,833 30,602 367 871 49,673
DEPRECIATION
At 1 November 2022 2,613 9,074 - 240 11,927
Charge for year 1,784 3,940 44 208 5,976
At 31 October 2023 4,397 13,014 44 448 17,903
NET BOOK VALUE
At 31 October 2023 13,436 17,588 323 423 31,770
At 31 October 2022 15,220 9,521 - 631 25,372

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 November 2022 81,723
Additions 210,497
Revaluations 3,888
At 31 October 2023 296,108
NET BOOK VALUE
At 31 October 2023 296,108
At 31 October 2022 81,723

Fair value at 31 October 2023 is represented by:
£   
Valuation in 2023 3,887
Cost 292,221
296,108

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 18,600 30,600
Other debtors 62,262 126,611
80,862 157,211

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 1 -
Trade creditors 1,514 -
Taxation and social security 2,384 831
Other creditors 197,370 297,128
201,269 297,959

A2Z DEVELOPMENTS (BIRMINGHAM) LIMITED (REGISTERED NUMBER: 02491034)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Other creditors 17,957 28,273

9. RESERVES
Fair
value
reserve
£   
Fair value reserve 3,149

At 31 October 2023 3,149

10. RELATED PARTY DISCLOSURES

At the balance sheet date £26,420 (2021:£26,420) is owing from Ashford Mill Imports Limited. M Knowles is a director and fifty one percent shareholder in Ashford Mill Imports Limited.