Birmingham Glass Holdings Limited Filleted accounts for Companies House (small and micro)

STATEMENT OF CONSENT TO PREPARE ABRIDGED FINANCIAL STATEMENTS

All of the members of Birmingham Glass Holdings Limited have consented to the preparation of the abridged statement of comprehensive income and the abridged statement of financial position for the year ending 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

COMPANY REGISTRATION NUMBER: 11168524

BIRMINGHAM GLASS HOLDINGS LIMITED

FILLETED UNAUDITED ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 April 2025

BIRMINGHAM GLASS HOLDINGS LIMITED

REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ABRIDGED FINANCIAL STATEMENTS OF BIRMINGHAM GLASS HOLDINGS LIMITED

YEAR ENDED 30 APRIL 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abridged financial statements of Birmingham Glass Holdings Limited for the year ended 30 April 2025, which comprise the abridged statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. Our work has been undertaken in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

LANGARD LIFFORD HALL LIMITED Accountants and Registered Auditors

Lifford Hall Lifford Lane Kings Norton Birmingham B30 3JN

4 December 2025

BIRMINGHAM GLASS HOLDINGS LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION

30 April 2025

	2025		2024
Note	£	£	£	£

Fixed Assets

Tangible assets	4	–	179,537
Investments	5	1	550,001
		------------	------------
		1	729,538

Current Assets

Debtors	933,839	621,104
Cash at bank and in hand	1,021	54,142
	------------	------------
	934,860	675,246

Creditors: amounts falling due within one year	272,383		22,211
	------------		------------
Net Current Assets		662,477		653,035
		------------		--------------
Total Assets Less Current Liabilities		662,478		1,382,573

Provisions	–	13,975
	------------	--------------
Net Assets	662,478	1,368,598
	------------	--------------

Capital and Reserves

Called up share capital	1	2
Other reserves	1	–
Profit and loss account	662,476	1,368,596
	------------	--------------
Shareholders Funds	662,478	1,368,598
	------------	--------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of comprehensive income has not been delivered.

BIRMINGHAM GLASS HOLDINGS LIMITED

ABRIDGED STATEMENT OF FINANCIAL POSITION (continued)

30 April 2025

For the year ending 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 abridged financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

These abridged financial statements were approved by the board of directors and authorised for issue on 4 December 2025 , and are signed on behalf of the board by:

M J Skerrett

Director

Company registration number: 11168524

BIRMINGHAM GLASS HOLDINGS LIMITED

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2025

1. General Information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 1 Lightning Way, Birmingham, England, B31 3PH.

2. Statement of Compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting Policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated abridged financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Rental income is disclosed as turnover and is recognised on a receivable basis calculated on the period the property is let and the rental value attributable to the tenants occupation of the same.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Freehold property	-	1% straight line

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the abridged statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Tangible Assets

	£
Cost
At 1 May 2024	190,997
Disposals	( 190,997)
	------------
At 30 April 2025	–
	------------
Depreciation
At 1 May 2024	11,460
Charge for the year	801
Disposals	( 12,261)
	------------
At 30 April 2025	–
	------------
Carrying amount
At 30 April 2025	–
	------------
At 30 April 2024	179,537
	------------

5. Investments

	£
Cost
At 1 May 2024	550,001
Disposals	( 550,000)
	------------
At 30 April 2025	1
	------------
Impairment
At 1 May 2024 and 30 April 2025	–
	------------
Carrying amount
At 30 April 2025	1
	------------
At 30 April 2024	550,001
	------------

6. Directors' Advances, Credits and Guarantees

Amounts owed to the director at the balance sheet date are included in creditors and totalled £- (2024: £3,148).

7. Related Party Transactions

Birmingham Glass Group Limited, Birmingham Glass Services Limited, Birmingham Glass Trading Limited and Birmingham Glass Holdings Limited are all part of the same group. Included within debtors are amounts owed by Birmingham Glass Services Limited of £531,875 (2024: £46,355). Included within creditors are amounts owed to Birmingham Glass Group Limited of £2,847 and to Birmingham Glass Trading Limited of £257,487. During the year the company charged rent to Birmingham Glass Services Ltd of £30,000 (2024: £47,500). Birmingham Glass Properties Limited, Lightning Way Properties Limited and Birmingham Glass Holdings Limited have common directors. Included within debtors are amounts owed by Birmingham Glass Properties Limited of £399,214 (2024: £391,000) and by Lightning Way Properties Limited of £2,000 (2024: £-).

8. Controlling Party

On 24 September 2024, the company became a wholly owned subsidiary of Birmingham Glass Trading Limited. As of the balance sheet date, the ultimate parent company was Birmingham Glass Group Limited . Both companies are registered in England.