REGISTERED NUMBER: 12508473 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2025

for

A & A Bird Holdings Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

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

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.

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

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

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

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.