REGISTERED NUMBER: 02034075 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

BIRNAT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

R A D Stevenson

S Pilipovic Stevenson

REGISTERED OFFICE:

1 Bligh's Road

Sevenoaks

Kent

TN13 1DA

REGISTERED NUMBER:

02034075 (England and Wales)

ACCOUNTANTS:

Greenaway Chartered Accountants

1 Bligh's Road

Sevenoaks

Kent

TN13 1DA

FIXED ASSETS

Tangible assets

5

72

214

CURRENT ASSETS

Stocks

41,644

30,015

Debtors

6

56,022

30,819

Cash at bank and in hand

88,700

57,930

186,366

118,764

CREDITORS

Amounts falling due within one year

7

184,014

116,858

NET CURRENT ASSETS

2,352

1,906

TOTAL ASSETS LESS CURRENT LIABILITIES

2,424

2,120

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

8

2,422

2,118

SHAREHOLDERS' FUNDS

2,424

2,120

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 27 October 2025 and were signed on its behalf by:

R A D Stevenson - Director

1.	STATUTORY INFORMATION

Birnat 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

26,000

31,493

57,493

DEPRECIATION

At 1 April 2024

26,000

31,279

57,279

Charge for year

-

142

142

At 31 March 2025

26,000

31,421

57,421

NET BOOK VALUE

At 31 March 2025

-

72

72

At 31 March 2024

-

214

214

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Other debtors

56,022

30,819

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

1,224

629

Trade creditors

100,450

83,137

Taxation and social security

19,440

14,689

Other creditors

62,900

18,403

184,014

116,858

8.

RESERVES

Retained

earnings

£

At 1 April 2024

2,118

Profit for the year

33,304

Dividends

(33,000

)

At 31 March 2025

2,422