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Birington Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 00603115
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,140,000 1,093,000
Investments 5 186,849 171,606
1,326,849 1,264,606
CURRENT ASSETS
Debtors 6 4,125 18,625
Cash at bank and in hand 140,656 130,290
144,781 148,915
Creditors: Amounts Falling Due Within One Year 7 (237,246 ) (229,709 )
NET CURRENT ASSETS (LIABILITIES) (92,465 ) (80,794 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,234,384 1,183,812
PROVISIONS FOR LIABILITIES
Deferred Taxation (141,610 ) (96,430 )
NET ASSETS 1,092,774 1,087,382
CAPITAL AND RESERVES
Called up share capital 8 500 500
Fair Value Reserve 728,158 714,427
Profit and Loss Account 364,116 372,455
SHAREHOLDERS' FUNDS 1,092,774 1,087,382
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For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs J Harbord
Director
22 August 2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Birington Limited is a private company, limited by shares, incorporated in England & Wales, registered number 00603115 . The registered office is 27 Madeline Road, Petersfield, Hampshire , GU31 4AL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover comprises rent and service charges receivable during the period of account, net of VAT where applicable. Where rent is received in advance it is deferred into the period to which the amount receivable relates.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Investments
All investments are carried at fair value determined annually and derived from the open market valuations of the securities and assets held. Income generated from those investments is reported in the Profit and Loss Account and, where accumulated, added to the costs of the investments on the balance sheet. No depreciation is provided for as investments are expected to increase in value over time rather than reduce in value. Changes in fair value are recognised in the Profit and Loss Account.
3. Average Number of Employees
The average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 1 April 2023 1,093,000
Revaluation 47,000
As at 31 March 2024 1,140,000
Net Book Value
As at 31 March 2024 1,140,000
As at 1 April 2023 1,093,000

Investment properties were valued on an individual basis by the director on 31 March 2022..
5. Investments
Listed
£
Cost
As at 1 April 2023 171,606
Additions 3,329
Revaluations 11,914
As at 31 March 2024 186,849
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 186,849
As at 1 April 2023 171,606
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,046 2,046
Other debtors 3,079 16,579
4,125 18,625
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 223,394 223,486
Taxation and social security 13,852 6,223
237,246 229,709
Included within Other creditors above are unsecured loans from the director(s) of £91,588 (2023 - £82,541 ). These loans are repayable on demand, and interest is charged at a rate of up to 15% per annum, at the discretion of the director(s). 
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8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 500 500
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