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REGISTERED NUMBER: 12508473 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

A & A Bird Holdings Ltd

A & A Bird Holdings Ltd (Registered number: 12508473)

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

A & A Bird Holdings Ltd

Company Information

for the Year Ended 31 March 2025

| DIRECTORS: | A J Bird

| Mrs A M Bird

| REGISTERED OFFICE: | HATS Gloucester Ltd

| 48 Hucclecote Road

| Gloucester

| GL3 3RS

| REGISTERED NUMBER: | 12508473 (England and Wales)

| ACCOUNTANTS: | HATS Gloucester Ltd

| 48 Hucclecote Road

| Gloucester

| Gloucestershire

| GL3 3RS

A & A Bird Holdings Ltd (Registered number: 12508473)

Statement of Financial Position

31 March 2025

| 31/3/25 | 31/3/24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 448,181 |  | 448,051 |  |

CURRENT ASSETS

Debtors | 5 | 432,758 |  | 181,768 |  |

Cash at bank | 285,825 |  | 359,516 |  |

718,583 |  | 541,284 |  |

CREDITORS

Amounts falling due within one year | 6 | 69,379 |  | 114,035 |  |

NET CURRENT ASSETS | 649,204 |  | 427,249 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,097,385 |  | 875,300 |  |

CREDITORS

Amounts falling due after more than one year | 7 | - |  | 11,667 |  |

NET ASSETS | 1,097,385 |  | 863,633 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 1,097,384 |  | 863,632 |  |

SHAREHOLDERS' FUNDS | 1,097,385 |  | 863,633 |  |

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.

A & A Bird Holdings Ltd (Registered number: 12508473)

Statement of Financial Position - continued

31 March 2025

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 1 December 2025 and were signed on its behalf by:

A J Bird - Director

Mrs A M Bird - Director

A & A Bird Holdings Ltd (Registered number: 12508473)

Notes to the Financial Statements

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| A & A Bird Holdings Ltd 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.

| Preparation of consolidated financial statements

| The financial statements contain information about A & A Bird Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| 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 statement of financial position date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| Cost

| At 1 April 2024 | 448,051 |  |

| Additions | 130 |  |

| At 31 March 2025 | 448,181 |  |

| Net book value

| At 31 March 2025 | 448,181 |  |

| At 31 March 2024 | 448,051 |  |

A & A Bird Holdings Ltd (Registered number: 12508473)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

5. | DEBTORS

| 31/3/25 |  | 31/3/24

£ | £ |

| Amounts falling due within one year:

| Amounts owed by group undertakings | 351,758 |  | 181,768 |  |

| Other debtors | 20,000 |  | - |  |

371,758 |  | 181,768 |  |

| Amounts falling due after more than one year:

| Other debtors | 61,000 |  | - |  |

| Aggregate amounts | 432,758 |  | 181,768 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31/3/25 |  | 31/3/24

£ | £ |

| Taxation and social security | 129 |  | - |  |

| Other creditors | 69,250 |  | 114,035 |  |

69,379 |  | 114,035 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31/3/25 |  | 31/3/24

£ | £ |

| Other creditors | - |  | 11,667 |  |

A & A Bird Holdings Ltd (Registered number: 12508473)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2025

8. | RELATED PARTY DISCLOSURES

| Andrew Bird Hearing Ltd

| Subsidiary company

| A loan exists between the company and its subsidiary Andrew Bird Hearing Ltd. At 31 March 2025, the

| company was owed £185,000 (2024 - £179,880) from Andrew Bird Hearing Ltd. The loan is interest free and has no fixed repayment terms.

| Earz Ltd

| Subsidiary company

| A loan exists between the company and its subsidiary Earz Ltd. At 31 March 2025, the company was owed £1,888 (2024 - £1,888) from Earz Ltd. The loan is interest free and has no fixed repayment terms.

| Aderyn Hearing Limited

| Subsidiary company

| A loan exists between the company and its subsidiary Aderyn Hearing Limited. At 31 March 2025, the company was owed £64,900 (2024 - £0) from Aderyn Hearing Limited. The loan is interest free and has no fixed repayment terms.

| BKC Limited

| Subsidiary company

| A loan exists between the company and its subsidiary BKC Limited. At 31 March 2025, the company was owed £99,970 (2024 - £0) from BKC Limited. The loan is interest free and has no fixed repayment terms.

| A J Bird & Mrs A M Bird

| Directors

| At 31 March 2025, the company owed the directors £56,982 (2024 - £66,768). The loan balance is interest free and has no fixed repayment date.

| C Campbell

| Director & shareholder of Subsidiary company BKC Limited

| A loan exists between the company and C Campbell. At 31 March 2025, the company was owed £81,000. (2024 - £0) from BKC Limited. Interest is charged at 5%, and the loan is due to be repaid by January 2029.