REGISTERED NUMBER: 05371080 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

BIR (HOLDINGS) LIMITED

Page

Statement of Financial Position

1

Notes to the Financial Statements

2

FIXED ASSETS

Investments

5

60,400

60,400

CURRENT ASSETS

Debtors

6

7,853,989

7,561,369

Cash at bank

21,608

91,199

7,875,597

7,652,568

CREDITORS

Amounts falling due within one year

7

1,976,233

1,802,560

NET CURRENT ASSETS

5,899,364

5,850,008

TOTAL ASSETS LESS CURRENT LIABILITIES

5,959,764

5,910,408

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

5,959,760

5,910,404

SHAREHOLDERS' FUNDS

5,959,764

5,910,408

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 director and authorised for issue on 16 December 2025 and were signed by:

Angela Bir - Director

1.	STATUTORY INFORMATION

Bir (Holdings) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05371080

Registered office:

2 Wheeleys Road

Edgbaston

Birmingham

West Midlands

B15 2LD

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.

Turnover

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

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 NIL (2024 - NIL).

4.	AUDITORS' REMUNERATION

2025

2024

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

2,400

2,400

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

100

60,300

60,400

NET BOOK VALUE

At 31 March 2025

100

60,300

60,400

At 31 March 2024

100

60,300

60,400

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

351,228

51,228

Remax Tamworth

720

-

Other debtors

3,581,741

3,589,941

3,933,689

3,641,169

Amounts falling due after more than one year:

Other debtors

3,920,300

3,920,200

Aggregate amounts

7,853,989

7,561,369

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

10,100

-

Taxation and social security

-

31,447

Other creditors

1,966,133

1,771,113

1,976,233

1,802,560

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Kulwinder Singh Chawla F.C.C.A. (Senior Statutory Auditor)

for and on behalf of Brindleys Limited

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

Angela Bir

Balance outstanding at start of year

314,769

266,257

Amounts advanced

-

314,769

Amounts repaid

(314,769

)

(266,257

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

314,769

10.	RELATED PARTY DISCLOSURES

The following current assets are related party transactions

Park Hall Hotel (Wolverhampton) Ltd = £351,228 (£51,228 in 2024)

Remax Tamworth Ltd = £720 (Nil in 2024)

Park Hall Hotel (Holdings) Ltd = £1,684,673 (£1,684,673 in 2024)

Bir Estates Ltd = £1,603,728 (£1,287,474 in 2024)

SMAC Property Holdings Ltd = £202,136 (£201,821 in 2024)

BIR Group Investments Ltd = £3.920,300 (£3,920,200 in 2024)

The following current liabilities are related party transactions

Rutland Manor Ltd = Nil (£100,000 in 2024)

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is seen to be BIR Group Ltd