Birkdale Lettings Ltd

Registered Number: 13875485 Birkdale Lettings Ltd
Balance Sheet
As at 31 January 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	1,285,031	1,285,031
		1,285,031	1,285,031
Current assets
Debtors		533	1,088
Cash at bank and in hand		4,897	14,215
		5,430	15,303
Creditors: amount falling due within one year		(35,866)	(42,672)
Net current assets		(30,436)	(27,369)

Total assets less current liabilities		1,254,595	1,257,662
Creditors: amount falling due after more than one year		(1,129,189)	(1,129,189)
Provisions for liabilities		(28,192)	(28,974)
Net assets		97,214	99,499

Capital and reserves
Called up share capital		200	100
Reserves	4	115,935	115,935
Profit and loss account		(18,921)	(16,536)
Shareholders' funds		97,214	99,499

For the year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 02 September 2025 and were signed on its behalf by:

-------------------------------
NT Cullen
Director

Birkdale Lettings Ltd
Notes to the Abridged Financial Statements
For the year ended 31 January 2025

General Information

Birkdale Lettings Ltd is a private company, limited by shares, registered in England and Wales, registration number 13875485, registration address 36 Warren Court, Birkdale, PR8 2DE.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 February 2024	1,285,031	1,285,031
Additions	-	-
Disposals	-	-
At 31 January 2025	1,285,031	1,285,031
Depreciation
At 01 February 2024	-	-
Charge for year	-	-
On disposals	-	-
At 31 January 2025	-	-
Net book values
Closing balance as at 31 January 2025	1,285,031	1,285,031
Opening balance as at 01 February 2024	1,285,031	1,285,031

4.	Secured Debts Included in creditors are bank loans of £849,189 (2024 - £849,189). The bank loans are secured on the investment properties. These charges have been duly registered at Companies House in accordance with Part 25 of the Companies Act 2006.

5.	Controlling Parties The company is controlled by the directors.

Registered Number: 13875485
England and Wales
Abridged Accounts

for the year ended 31 January 2025
for
BIRKDALE LETTINGS LTD