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Registered Number: 10112539
England and Wales
BIRTON VALENTIN-MIHAI LTD
Unaudited Financial Statements
Period of accounts Start date: 01 May 2024 End date: 30 April 2025

Birton Valentin-Mihai Ltd Contents Page For the year ended 30 April 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

Birton Valentin-Mihai Ltd Company Information For the year ended 30 April 2025
Director | Birton Valentin Mihai
Registered Number | 10112539
Registered Office | 33 Ludlow street Stoke-On-Trent Staffordshire ST1 3QJ
1

Registered Number: 10112539 Birton Valentin-Mihai Ltd Statement of Financial Position As at 30 April 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 3,040 |  | 2,993
|  | 3,040 |  | 2,993
Current assets |  |  |
Debtors | 4 | 11,286 |  | 23,135
Cash at bank and in hand |  | 5 |  | 622
|  | 11,291 |  | 23,757
Creditors: amount falling due within one year | 5 | (14,325) |  | (23,899)
Net current assets |  | (3,034) |  | (142)
Total assets less current liabilities |  | 6 |  | 2,851
Net assets |  | 6 |  | 2,851
Capital and reserves |  |  |
Called up share capital | 6 | 2 |  | 2
Profit and loss account |  | 4 |  | 2,849
Shareholders' funds |  | 6 |  | 2,851
For the year ended 30 April 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 financial statements were approved by the board of directors on 28 July 2025 and were signed on its behalf by:
------------------------------- Birton Valentin Mihai Director
2

Birton Valentin-Mihai Ltd Notes to the Financial Statements For the year ended 30 April 2025
General Information Birton Valentin-Mihai Ltd is a private company, limited by shares, registered in England and Wales, registration number 10112539, registration address 33 Ludlow street, Stoke-On-Trent , Staffordshire, ST1 3QJ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises of invoiced value of services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 15% Reducing Balance
Fixtures and Fittings | 15% Reducing Balance
Computer Equipment | 33% Straight Line
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 May 2024 | 2,172 |  | 2,970 |  | 1,034 |  | 6,176
Additions | - |  | 208 |  | 566 |  | 774
Disposals | - |  | - |  | - |  | -
At 30 April 2025 | 2,172 |  | 3,178 |  | 1,600 |  | 6,950
Depreciation
At 01 May 2024 | 1,038 |  | 1,423 |  | 722 |  | 3,183
Charge for year | 170 |  | 264 |  | 293 |  | 727
On disposals | - |  | - |  | - |  | -
At 30 April 2025 | 1,208 |  | 1,687 |  | 1,015 |  | 3,910
Net book values
Closing balance as at 30 April 2025 | 964 |  | 1,491 |  | 585 |  | 3,040
Opening balance as at 01 May 2024 | 1,134 |  | 1,547 |  | 312 |  | 2,993
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 0 |  | 14,996
Other Debtors - CIS Asset | 0 |  | 8,139
Directors' Current Accounts | 10,063 |  | 0
VAT | 1,223 |  | 0
| 11,286 |  | 23,135
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 1,380 |  | 2,290
Other loans | 12,000 |  | 14,084
Corporation Tax | 424 |  | 2,646
Accrued Expenses | 521 |  | 521
Directors' Current Accounts | 0 |  | 416
VAT | 0 |  | 3,942
| 14,325 |  | 23,899
6. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
2 Ordinary shares of £1.00 each | 2 |  | 2
| 2 |  | 2
3