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REGISTERED NUMBER: 13971111 (England and Wales)















BIRGAN HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 APRIL 2023 TO 30 SEPTEMBER 2024






BIRGAN HOLDINGS LIMITED (REGISTERED NUMBER: 13971111)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Period 1 APRIL 2023 TO 30 SEPTEMBER 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BIRGAN HOLDINGS LIMITED

COMPANY INFORMATION
For The Period 1 APRIL 2023 TO 30 SEPTEMBER 2024







DIRECTORS: I D White
Mrs J A White





SECRETARY: Mrs J A White





REGISTERED OFFICE: 8 Church Green East
Redditch
Worcestershire
B98 8BP





REGISTERED NUMBER: 13971111 (England and Wales)






BIRGAN HOLDINGS LIMITED (REGISTERED NUMBER: 13971111)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Investments 4 200 200

CURRENT ASSETS
Debtors 5 950,008 367,112
Cash at bank - 250,000
950,008 617,112
CREDITORS
Amounts falling due within one year 6 351,532 286,918
NET CURRENT ASSETS 598,476 330,194
TOTAL ASSETS LESS CURRENT
LIABILITIES

598,676

330,394

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 598,576 330,294
598,676 330,394

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 3 March 2025 and were signed on its behalf by:





I D White - Director


BIRGAN HOLDINGS LIMITED (REGISTERED NUMBER: 13971111)

NOTES TO THE FINANCIAL STATEMENTS
For The Period 1 APRIL 2023 TO 30 SEPTEMBER 2024


1. STATUTORY INFORMATION

Birgan Holdings 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.

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

Taxation
Taxation for the period 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 period 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 period was NIL (2023 - NIL).

4. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 April 2023
and 30 September 2024 200
NET BOOK VALUE
At 30 September 2024 200
At 31 March 2023 200

BIRGAN HOLDINGS LIMITED (REGISTERED NUMBER: 13971111)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Period 1 APRIL 2023 TO 30 SEPTEMBER 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 31.3.23
£    £   
Amounts owed by group undertakings 950,008 270,374
Other debtors - 96,738
950,008 367,112

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 31.3.23
£    £   
Amounts owed to group undertakings 151,386 286,249
Taxation and social security 66 69
Other creditors 200,080 600
351,532 286,918

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the periods ended 30 September 2024 and 31 March 2023:

30.9.24 31.3.23
£    £   
I D White
Balance outstanding at start of period 48,369 -
Amounts advanced - 48,369
Amounts repaid (48,369 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - 48,369

Mrs J A White
Balance outstanding at start of period 48,369 -
Amounts advanced - 48,369
Amounts repaid (48,369 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - 48,369