Company Registration No. 14150213 (England and Wales)
BIRDMILK ONE LIMITED
Unaudited accounts
for the year ended 31 December 2024
BIRDMILK ONE LIMITED
Unaudited accounts
Contents
BIRDMILK ONE LIMITED
Company Information
for the year ended 31 December 2024
Directors
Dmytro Zakhodiakin
Alina Zibrova
Daniil Nesinov
Company Number
14150213 (England and Wales)
Registered Office
83-85 NOTTING HILL GATE
LONDON
W11 3JS
UNITED KINGDOM
Accountants
Business Atrium Limited
85 Great Portland Street, First Floor
London
W1W 7LT
BIRDMILK ONE LIMITED
Statement of financial position
as at 31 December 2024
Intangible assets
3,380
2,818
Debtors
2,724,326
1,647,800
Cash at bank and in hand
54
124,947
Creditors: amounts falling due within one year
(11,768)
(4,875)
Net current assets
2,712,612
1,767,872
Total assets less current liabilities
2,716,392
1,771,090
Creditors: amounts falling due after more than one year
(2,638,326)
(1,574,672)
Called up share capital
100
100
Share premium
359,987
359,987
Profit and loss account
(282,021)
(163,669)
Shareholders' funds
78,066
196,418
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 April 2025 and were signed on its behalf by
Dmytro Zakhodiakin
Director
Company Registration No. 14150213
BIRDMILK ONE LIMITED
Notes to the Accounts
for the year ended 31 December 2024
BIRDMILK ONE LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14150213. The registered office is 83-85 NOTTING HILL GATE, LONDON, W11 3JS, UNITED KINGDOM. The company is in the process of being wound up.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Cessation of Trading and Going Concern
The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the United
Kingdom and the Republic of Ireland (FRS 102). However, the company has ceased trading and entered into liquidation after
the reporting period.
As a result, the financial statements have not been prepared on a going concern basis. Instead, the accounts have been
prepared on a break-up basis, which reflects the intention to realise assets and settle liabilities in the normal course of winding
up the business.
The directors have considered the implications of the liquidation process, including the expected timing and method of
realisation of assets and the settlement of liabilities. All assets have been valued at the lower of carrying value and estimated
recoverable amount, and any necessary provisions for liabilities and costs arising from the liquidation have been made.
Comparative figures have not been restated and continue to be presented on a going concern basis, as appropriate for the prior
period.
BIRDMILK ONE LIMITED
Notes to the Accounts
for the year ended 31 December 2024
4
Intangible fixed assets
Goodwill
5
Investments
Subsidiary undertakings
Valuation at 1 January 2024
400
Valuation at 31 December 2024
400
Amounts falling due within one year
Other debtors
6,621
329,320
Amounts falling due after more than one year
Amounts due from group undertakings etc.
2,659,055
1,317,557
7
Creditors: amounts falling due within one year
2024
2023
Trade creditors
3,522
4,219
Taxes and social security
8,246
656
BIRDMILK ONE LIMITED
Notes to the Accounts
for the year ended 31 December 2024
8
Creditors: amounts falling due after more than one year
2024
2023
Other creditors
2,634,950
1,439,950
Loans from directors
3,376
134,722
Midgard Limited holds a floating charge over the assets of the company in respect of the interest-free loan, totaling £1,439,950 as of 31/12/2024.
9
Transactions with related parties
During the financial period, the company provided unsecured, 0% interest loans to its 100% subsidiary companies: Birdmilk Two Limited and Birdmilk Five Limited. The amounts outstanding at 31 December 2024 were £44,246 for Birdmilk Two Limited and £1,273,310 for Birdmilk Five Limited. Additionally, as of 31 December 2023, there was an outstanding loan to Caviar House Limited, where Dmytro Zakhodiakin is a 100% shareholder, in the amount of £4,433.
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Average number of employees
During the year the average number of employees was 1 (2023: 1).