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REGISTERED NUMBER: 10163471 (England and Wales)







Unaudited Financial Statements

for the Year Ended 31 May 2024

for

BIRSTALL HOLDINGS LTD

BIRSTALL HOLDINGS LTD (REGISTERED NUMBER: 10163471)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 MAY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BIRSTALL HOLDINGS LTD

Company Information
FOR THE YEAR ENDED 31 MAY 2024







DIRECTOR: Mrs N Aboobaker





REGISTERED OFFICE: 54 Shirley Street
Leicester
LE4 5JS





REGISTERED NUMBER: 10163471 (England and Wales)





ACCOUNTANTS: K G Solanki & Co.
Hamilton House
315 St Saviours Road
Leicester
Leicestershire
LE5 4HG

BIRSTALL HOLDINGS LTD (REGISTERED NUMBER: 10163471)

Balance Sheet
31 MAY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 149,000 161,000
Tangible assets 5 5,025 6,282
Investments 6 1,000 1,000
155,025 168,282

CURRENT ASSETS
Stocks 60,575 61,255
Debtors 7 331,411 331,211
Cash at bank and in hand 19,523 104,569
411,509 497,035
CREDITORS
Amounts falling due within one year 8 403,301 532,357
NET CURRENT ASSETS/(LIABILITIES) 8,208 (35,322 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

163,233

132,960

PROVISIONS FOR LIABILITIES 694 694
NET ASSETS 162,539 132,266

BIRSTALL HOLDINGS LTD (REGISTERED NUMBER: 10163471)

Balance Sheet - continued
31 MAY 2024

2024 2023
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 9 200 200
Retained earnings 162,339 132,066
SHAREHOLDERS' FUNDS 162,539 132,266

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 18 December 2024 and were signed by:





Mrs N Aboobaker - Director


BIRSTALL HOLDINGS LTD (REGISTERED NUMBER: 10163471)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MAY 2024

1. STATUTORY INFORMATION

Birstall Holdings Ltd 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

BIRSTALL HOLDINGS LTD (REGISTERED NUMBER: 10163471)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MAY 2024

2. ACCOUNTING POLICIES - continued

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 240,000
AMORTISATION
At 1 June 2023 79,000
Charge for year 12,000
At 31 May 2024 91,000
NET BOOK VALUE
At 31 May 2024 149,000
At 31 May 2023 161,000

BIRSTALL HOLDINGS LTD (REGISTERED NUMBER: 10163471)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MAY 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 June 2023
and 31 May 2024 13,123 10,000 23,123
DEPRECIATION
At 1 June 2023 9,025 7,816 16,841
Charge for year 820 437 1,257
At 31 May 2024 9,845 8,253 18,098
NET BOOK VALUE
At 31 May 2024 3,278 1,747 5,025
At 31 May 2023 4,098 2,184 6,282

6. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 June 2023
and 31 May 2024 1,000
NET BOOK VALUE
At 31 May 2024 1,000
At 31 May 2023 1,000

The company holds 100% shareholding in Live Well Investments Limited ( company number 12178074).

BIRSTALL HOLDINGS LTD (REGISTERED NUMBER: 10163471)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MAY 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade debtors 93,198 100,115
Amounts owed by group undertakings 168,556 165,708
Other debtors 69,657 65,388
331,411 331,211

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
2024 2023
£    £   
Trade creditors 220,894 223,508
Taxation and social security 91,148 67,281
Other creditors 91,259 241,568
403,301 532,357

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100
100 Ordinary A £1 100 100
200 200