REGISTERED NUMBER: 14962430 (England and Wales)

Unaudited Financial Statements

For The Year Ended 30 June 2025

for

Birdie Investment Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Hannah

Mrs K G M Hannah

REGISTERED OFFICE:

4 Manor View Cross End

Wavendon

Milton Keynes

MK17 8XR

REGISTERED NUMBER:

14962430 (England and Wales)

ACCOUNTANTS:

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

FIXED ASSETS

Tangible assets

4

272,240

3,440

Investment property

5

1,424,158

522,743

1,696,398

526,183

CURRENT ASSETS

Debtors

6

961

1,320

Cash at bank

10,374

5,237

11,335

6,557

CREDITORS

Amounts falling due within one year

7

705,060

222,164

NET CURRENT LIABILITIES

(693,725

)

(215,607

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,002,673

310,576

CREDITORS

Amounts falling due after more than one year

8

(906,680

)

(331,266

)

PROVISIONS FOR LIABILITIES

(25,390

)

-

NET ASSETS/(LIABILITIES)

70,603

(20,690

)

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

10

264,928

61,284

Retained earnings

(194,327

)

(81,976

)

SHAREHOLDERS' FUNDS

70,603

(20,690

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 2 December 2025 and were signed on its behalf by:

J A Hannah - Director

1.	STATUTORY INFORMATION

Birdie Investment 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 as modified by the revaluation of certain assets.

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 the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

-

2% on cost

Fixtures and fittings

-

10% on reducing balance

Computer equipment

-

20% on 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.

Financial instruments

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and Bank Balances

Cash and bank balances are measured at the transaction price.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 July 2024

-

-

4,300

4,300

Additions

274,458

768

-

275,226

At 30 June 2025

274,458

768

4,300

279,526

DEPRECIATION

At 1 July 2024

-

-

860

860

Charge for year

5,489

77

860

6,426

At 30 June 2025

5,489

77

1,720

7,286

NET BOOK VALUE

At 30 June 2025

268,969

691

2,580

272,240

At 30 June 2024

-

-

3,440

3,440

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 July 2024

522,743

Additions

672,381

Revaluations

229,034

At 30 June 2025

1,424,158

NET BOOK VALUE

At 30 June 2025

1,424,158

At 30 June 2024

522,743

Fair value at 30 June 2025 is represented by:

£

Valuation in 2025

1,424,158

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Other debtors

961

1,320

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

258,228

44,729

Other creditors

446,832

177,435

705,060

222,164

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans

906,680

331,266

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.6.25

30.6.24

£

£

Bridging loan

258,227

-

Mortgage

906,680

-

1,164,907

-

Lendinvest BTL Limited holds security over the following properties;

12 Jute Street, Aberdeen, AB24 3HB

95 Watson Street, Motherwell, ML1 1YP

Paratus AMC Limited holds security over the following properties;

81 College Bounds, Fraserburgh, AB43 9QL

83 College Bounds, Fraserburgh, AB43 9QL

30 West Thornlie Street, Wishaw, ML2 7AR

34 West Thornlie Street, Wishaw, ML2 7AR

8A Dalhousie Street DD9 7BB

2a Well Street, Peterhead, AB42 1NJ

14 Well Street Peterhead AB42 1NJ

80 Churchill Drive Peterhead AB42 1NE

Shawbrook Bank Limited holds security over the following properties;

2 Columba Crescent, Motherwell, ML1 3XU

25 Riverside Gardens, Cumnock, KA18 3LU

272 Dalriada Crescent, Motherwell, ML1 3YA

3 Columba Crescent, Motherwell, ML1 3XU

Together Commercial Finance holds security over the following

113 Flat F Longate Peterhead AB42 1JU

48a Prince Street Peterhead AB42 1QL

68a Queen Street Peterhead AB42 1TT

14 Well Street Peterhead AB42 1NJ

2 Carlin Road, Wishaw, ML2 7UG

6 Crosshill Street, Motherwell, ML1 1RU

4 Thomson Place, Mews Lane, DG5 4QZ

49 Cairnhill Road, Airdie, ML6 9HA

10.

RESERVES

Fair

value

reserve

£

At 1 July 2024

61,284

Transfer to fair value reserve

229,034

Deferred tax on revaluation

(25,390

)

At 30 June 2025

264,928