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REGISTERED NUMBER: 04392052 (England and Wales)















BIRMINGHAM TRAINING GROUP LIMITED

Unaudited Financial Statements for the Year Ended 30 September 2024






BIRMINGHAM TRAINING GROUP LIMITED (REGISTERED NUMBER: 04392052)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BIRMINGHAM TRAINING GROUP LIMITED

Company Information
for the Year Ended 30 September 2024







DIRECTORS: Mr J W Sims
Mrs S M Sims
Mr J Sims





SECRETARY: Mrs S M Sims





REGISTERED OFFICE: 34 Brearley Street
Hockley
Birmingham
West Midlands
B19 3NR





REGISTERED NUMBER: 04392052 (England and Wales)





ACCOUNTANTS: Michael Dufty Partnership Limited
59-61 Charlotte Street
St Pauls Square
Birmingham
West Midlands
B3 1PX

BIRMINGHAM TRAINING GROUP LIMITED (REGISTERED NUMBER: 04392052)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 65,384 87,179
Investments 5 278,200 278,200
Investment property 6 631,999 631,999
975,583 997,378

CURRENT ASSETS
Debtors 7 5,660 6,241
Cash at bank and in hand 83,090 210,411
88,750 216,652
CREDITORS
Amounts falling due within one year 8 516,431 735,572
NET CURRENT LIABILITIES (427,681 ) (518,920 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

547,902

478,458

CAPITAL AND RESERVES
Called up share capital 50 50
Revaluation reserve 10 142,398 142,398
Capital redemption reserve 50 50
Retained earnings 405,404 335,960
SHAREHOLDERS' FUNDS 547,902 478,458

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

The members have not required the company to obtain an audit of its financial statements for the year 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.

BIRMINGHAM TRAINING GROUP LIMITED (REGISTERED NUMBER: 04392052)

Balance Sheet - continued
30 September 2024


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 26 June 2025 and were signed on its behalf by:





Mr J W Sims - Director


BIRMINGHAM TRAINING GROUP LIMITED (REGISTERED NUMBER: 04392052)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Birmingham Training Group 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.

Preparation of consolidated financial statements
The financial statements contain information about Birmingham Training Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated 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.
Plant and machinery etc - 25% on reducing balance

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

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 (2023 - NIL).

BIRMINGHAM TRAINING GROUP LIMITED (REGISTERED NUMBER: 04392052)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 573,138
DEPRECIATION
At 1 October 2023 485,959
Charge for year 21,795
At 30 September 2024 507,754
NET BOOK VALUE
At 30 September 2024 65,384
At 30 September 2023 87,179

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 October 2023
and 30 September 2024 278,200
NET BOOK VALUE
At 30 September 2024 278,200
At 30 September 2023 278,200

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023
and 30 September 2024 631,999
NET BOOK VALUE
At 30 September 2024 631,999
At 30 September 2023 631,999

BIRMINGHAM TRAINING GROUP LIMITED (REGISTERED NUMBER: 04392052)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 5,660 5,660
Prepayments - 581
5,660 6,241

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts - 251,342
Trade creditors 64,291 -
Social security and other taxes (13,225 ) (11,479 )
Amounts due to related undertakings 439,501 469,845
Accrued expenses 25,864 25,864
516,431 735,572

9. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Bank loans - 251,342

The bank loan is secured by a first fixed legal charge over the company's freehold property and by a fixed and floating charge over all of the other assets of the company.

10. RESERVES
Revaluation
reserve
£   
At 1 October 2023
and 30 September 2024 142,398

11. RELATED PARTY DISCLOSURES

At the balance sheet date £439,501 (2023: £469,845) was owed to its subsidiary company BET Limited.

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr & Mrs Sims by virtue of their 100% shareholding.