REGISTERED NUMBER: 10553676 (England and Wales)

Group Strategic Report,

Report of the Director and

Consolidated Financial Statements

for the Year Ended 31 March 2025

for

BIR GROUP LTD

Page

Group Strategic Report

1

Report of the Director

2

Report of the Independent Auditors

4

Consolidated Income Statement

8

Consolidated Other Comprehensive Income

9

Consolidated Statement of Financial Position

10

Company Statement of Financial Position

11

Consolidated Statement of Changes in Equity

12

Company Statement of Changes in Equity

13

Consolidated Statement of Cash Flows

14

Notes to the Consolidated Statement of Cash Flows

15

Notes to the Consolidated Financial Statements

16

The director presents her strategic report of the company and the group for the year ended 31 March 2025.

REVIEW OF BUSINESS

98.59% (98.72% in 2024) of turnover of the group is achieved by the Park Hall Hotel.

The turnover of the hotel was £3,503,792i n 2025 compared to £4,449,479 in 2025.

The EBITDA of the group was £274,257 in 2025 compared to £1,415,664 in 2025.

The decrease in turnover and EBITDA is linked to the refurbishment of the hotel and restaurant during the year.

PRINCIPAL RISKS AND UNCERTAINTIES

The management of the group and the execution of the groups strategy are subject to a number of risks. Risks are reviewed at the company level by the directors of each company and appropriate processes are put in place to monitor and mitigate them,

PARK HALL HOTEL

There are a variety of income streams such as bedrooms, bars, function rooms, gym, spa.

The average room rate of the hotel has been increased considerably due to demand being higher than supply and it is considered this will continue for the foreseeable future.

The hotel benefits from both midweek corporate clients occupancy and guests attending functions occupying rooms at the weekends. This ensures the hotel yields an occupancy rate of over 75%.

FURTHER INFORMATION PARK HALL HOTEL

Further information regarding Park Hall Hotel can be found on their website www.parkhallhotelandspa.co.uk

ON BEHALF OF THE BOARD:

Angela Bir - Director

16 December 2025

The director presents her report with the financial statements of the company and the group for the year ended 31 March 2025.

DIVIDENDS

No dividends will be distributed for the year ended 31 March 2025.

DIRECTOR

Angela Bir held office during the whole of the period from 1 April 2024 to the date of this report.

EMPLOYEE INVOLVEMENT

Regular meetings are held between local management and employees to allow a free flow of information and ideas.

DISABLED EMPLOYEES

The Company gives full consideration to applications for employment from disabled persons where the candidate's particular aptitudes and abilities are consistent with adequately meeting the requirements of the job. Opportunities are available to disabled employees for training, career development and promotion.

Where existing employees become disabled, it is the Company's policy to provide continuing employment wherever practicable in the same or an alternative position and to provide appropriate training to achieve this aim.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Group Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless she is satisfied that they give a true and fair view of the state of affairs of the company and the group and of the profit or loss of the group for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group and enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the group's auditors are unaware, and she has taken all the steps that she ought to have taken as a director in order to make herself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS

The auditors, Brindleys Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Angela Bir - Director

16 December 2025

Opinion

We have audited the financial statements of BIR GROUP LTD (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 March 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Statement of Financial Position, Company Statement of Financial Position, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Statement of Cash Flows and Notes to the Consolidated Statement of Cash Flows, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the group's and of the parent company affairs as at 31 March 2025 and of the group's loss for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group's and the parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Group Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Group Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Group Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

-	the parent company financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of director's remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page two, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the group's and the parent company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the group or the parent company or to cease operations, or has no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We have considered the nature of the Company's industry and its control environment, and reviewed the company's documentation of their policies and procedures relating to fraud and compliance with laws and regulations. We also enquired of management about their own identification and assessment of the risks of irregularities.

We obtained an understanding of the legal and regulatory framework that the company operates in, and identified the key laws and regulations that:

(1) Had a direct effect on the determination of material amounts and disclosures in the financial statements. These included UK Companies Act, tax legislation etc; and

(2) Do not have a direct effect on the financial statements but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty

We discussed among the audit engagement team regarding the opportunities and incentives that may exist within organisation for fraud and how and where fraud might occur in the financial statements.

In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override. In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments; assessed whether the judgements made in making the accounting estimates are indicative of a potential bias; and evaluated the business rationale of any significant transactions that are unusual or outside the normal course of business.

In addition to the above, our procedures to respond to the risks identified included the following:

(1) Reviewing financial statement disclosures by testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

(2) Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

(3) Enquiring of management and in-house legal counsel concerning actual and potential litigation and claims, and instances of non-compliance with laws and regulations; and

(4) Reading minutes of meetings of those charged with governance.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

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

for and on behalf of Brindleys Limited

Statutory Auditors

2 Wheeleys Road

Edgbaston

Birmingham

West Midlands

B15 2LD

16 December 2025

TURNOVER

3

3,553,792

4,516,479

Cost of sales

475,569

356,530

GROSS PROFIT

3,078,223

4,159,949

Administrative expenses

3,006,373

2,844,052

71,850

1,315,897

Other operating income

15,796

22,181

OPERATING PROFIT

5

87,646

1,338,078

Interest receivable and similar income

4,667

57,483

92,313

1,395,561

Interest payable and similar expenses

6

42,215

67,433

PROFIT BEFORE TAXATION

50,098

1,328,128

Tax on profit

7

125,912

210,663

(LOSS)/PROFIT FOR THE FINANCIAL YEAR

(75,814

)

1,117,465

(Loss)/profit attributable to:

Owners of the parent

(75,814

)

1,117,465

(LOSS)/PROFIT FOR THE YEAR

(75,814

)

1,117,465

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

(75,814

)

1,117,465

Total comprehensive income attributable to:

Owners of the parent

(75,814

)

1,117,465

FIXED ASSETS

Intangible assets

10

-

-

Tangible assets

11

4,121,179

3,687,471

Investments

12

60,300

60,300

4,181,479

3,747,771

CURRENT ASSETS

Stocks

13

15,106

13,266

Debtors

14

6,072,024

5,999,845

Cash at bank and in hand

6,428

243,248

6,093,558

6,256,359

CREDITORS

Amounts falling due within one year

15

2,862,889

2,375,638

NET CURRENT ASSETS

3,230,669

3,880,721

TOTAL ASSETS LESS CURRENT LIABILITIES

7,412,148

7,628,492

CREDITORS

Amounts falling due after more than one year

16

(362,361

)

(628,803

)

PROVISIONS FOR LIABILITIES

18

(425,289

)

(299,377

)

NET ASSETS

6,624,498

6,700,312

CAPITAL AND RESERVES

Called up share capital

19

500

500

Retained earnings

20

6,623,998

6,699,812

SHAREHOLDERS' FUNDS

6,624,498

6,700,312

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

Angela Bir - Director

FIXED ASSETS

Intangible assets

10

-

-

Tangible assets

11

-

-

Investments

12

4

4

4

4

CURRENT ASSETS

Cash in hand

500

500

CREDITORS

Amounts falling due within one year

15

4

4

NET CURRENT ASSETS

496

496

TOTAL ASSETS LESS CURRENT LIABILITIES

500

500

CAPITAL AND RESERVES

Called up share capital

19

500

500

SHAREHOLDERS' FUNDS

500

500

Company's profit for the financial year

-

-

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 16 December 2025 and were signed by:

Angela Bir - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 April 2023

500

5,582,347

5,582,847

Changes in equity

Total comprehensive income

-

1,117,465

1,117,465

Balance at 31 March 2024

500

6,699,812

6,700,312

Changes in equity

Total comprehensive income

-

(75,814

)

(75,814

)

Balance at 31 March 2025

500

6,623,998

6,624,498

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 April 2023

500

-

500

Changes in equity

Balance at 31 March 2024

500

-

500

Changes in equity

Balance at 31 March 2025

500

-

500

Cash flows from operating activities

Cash generated from operations

1

731,925

(2,736,702

)

Interest paid

(42,215

)

(67,433

)

Tax paid

(146,490

)

(46,760

)

Net cash from operating activities

543,220

(2,850,895

)

Cash flows from investing activities

Purchase of tangible fixed assets

(833,533

)

(177,786

)

Sale of tangible fixed assets

-

38,000

Interest received

4,667

57,483

Net cash from investing activities

(828,866

)

(82,303

)

Cash flows from financing activities

Loan repayments in year

(266,443

)

(483,881

)

Amount introduced by directors

315,369

-

Amount withdrawn by directors

(100

)

(49,996

)

Net cash from financing activities

48,826

(533,877

)

Decrease in cash and cash equivalents

(236,820

)

(3,467,075

)

Cash and cash equivalents at beginning of year

2

243,248

3,710,323

Cash and cash equivalents at end of year

2

6,428

243,248

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2025

2024

£

£

Profit before taxation

50,098

1,328,128

Depreciation charges

399,826

309,785

Finance costs

42,215

67,433

Finance income

(4,667

)

(57,483

)

487,472

1,647,863

(Increase)/decrease in stocks

(1,840

)

3,714

Increase in trade and other debtors

(387,448

)

(2,283,079

)

Increase/(decrease) in trade and other creditors

633,741

(2,105,200

)

Cash generated from operations

731,925

(2,736,702

)

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Statement of Cash Flows in respect of cash and cash equivalents are in respect of these Statement of Financial Position amounts:

Year ended 31 March 2025

31.3.25

1.4.24

£

£

Cash and cash equivalents

6,428

243,248

Year ended 31 March 2024

31.3.24

1.4.23

£

£

Cash and cash equivalents

243,248

3,710,323

3.	ANALYSIS OF CHANGES IN NET DEBT

At 1.4.24

Cash flow

At 31.3.25

£

£

£

Net cash

Cash at bank and in hand

243,248

(236,820

)

6,428

243,248

(236,820

)

6,428

Debt

Debts falling due within 1 year

(49,316

)

-

(49,316

)

Debts falling due after 1 year

(628,803

)

266,442

(362,361

)

(678,119

)

266,442

(411,677

)

Total

(434,871

)

29,622

(405,249

)

1.	STATUTORY INFORMATION

BIR GROUP LTD 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:

10553676

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Basis of consolidation

The consolidated financial statements include the financial statements of the Company and its subsidiary undertakings made up to 31 March 2025. A subsidiary is an entity that is controlled by the parent. The results of the subsidiary undertakings are included in the consolidated profit and loss accounts from the date the control commences to the date that control ceases. Control is established when the Company has the power to govern the operating and financial policies of an entity so as to obtain benefits from its activities. In assessing control, the Group takes into consideration potential voting rights that are currently exercisable.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

All financial statements are made up to 31 March 2025.

Critical accounting judgements and key sources of estimation uncertainty

Goodwill

The determination of whether goodwill should be impaired requires the estimation of the future cash flows and growth factors adapted by each cash generating unit. Furthermore, discount rates applied to these cash flows are determined by reference to the markets in which the operate. These factors are all affected by prevailing market and economic factors outside the group's control.

Investments

The group assess the carrying values of investments annually or more frequently if warranted by a change in circumstances. If it is determined that the carrying values of investments cannot be recovered, the unrecoverable amounts are charged to the income statement. Reconcilability is dependent upon assumptions and judgements regarding discount rates, future cash flows and profit margins. A material change in assumptions may significantly impact the potential impairment of these assets.

Amounts due from group undertakings

The group assesses the carrying value of amounts due from group undertakings annually of more frequently if warranted by a change in circumstances. If it is determined that the carrying values of these amounts cannot be recovered, the unrecoverable amounts are charged to the income statement. Reconcilability is dependent upon assumptions and judgements regarding future cash flows and profit margins. A material change in assumptions may significantly impact the potential impairment of these assets.

Useful economic life of non-current assets

Management estimate the useful economic life of non-current assets based on the period over which the asset is expected to be used and provide for depreciation accordingly. Where an indication of impairment is identified the estimation of the recoverable value requires adjusting.

Deferred Tax

Management estimation is required to determine the amount of deferred tax asset that can be recognised, based upon likely timing and level of future taxable profits.

Turnover

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

Goodwill

The goodwill on purchase at £7 and was amortised over its expected useful life.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

The tangible assets are depreciated at the following rates.

Freehold Property at 2% straight line

Short Leasehold is not depreciated

Plant and Machinery at 15% reducing balance

Fixtures and Fittings at 15% reducing balance

Stocks

Stock is considered to be items for re-sale and consumables within the hotel.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Consolidated 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.

TURNOVER

The turnover and profit before taxation are attributable to the one principal activity of the group.

An analysis of turnover by class of business is given below:

2025

2024

£

£

Room Fee Income

1,543,934

1,632,884

Food and Drink

879,345

695,942

Spa Income

148,394

159,715

Other Room and Hall Hire

622,513

446,223

Other Income

36,953

34,160

Contract Income

272,653

1,480,555

Management Fee Income

50,000

67,000

3,553,792

4,516,479

98.59% (98.52% in 2024) of the turnover of the group was achieved by Park Hall Hotel (Woverhampton) Ltd whose income is generated by the Park Hall Hotel based in Wolverhamton in the United Kingdom.

4.	EMPLOYEES AND DIRECTORS

2025

2024

£

£

Wages and salaries

1,259,203

1,071,673

Social security costs

113,442

95,977

1,372,645

1,167,650

The average number of employees during the year was as follows:

2025

2024

Hotel Employees

109

102

The average number of employees by undertakings that were proportionately consolidated during the year was 109 (2024 - 102 ) .

2025

2024

£

£

Director's remuneration

-

-

The cost of non directors salaries and wages is as follows

Gross staff wages = £1,071,673 (£1,094,513 in 2023)

Employers NI = £77,338 (£71,134 in 2023)

Employers pension = £18,638 (£19,222 in 2023)

5.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Hire of plant and machinery

2,676

12,784

Depreciation - owned assets

399,825

309,785

Auditors' remuneration

7,275

7,100

6.

INTEREST PAYABLE AND SIMILAR EXPENSES

2025

2024

£

£

Bank loan interest

41,259

67,433

HP interest

956

-

42,215

67,433

7.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2025

2024

£

£

Current tax:

UK corporation tax

-

146,490

Deferred tax

125,912

64,173

Tax on profit

125,912

210,663

8.	INDIVIDUAL INCOME STATEMENT

As permitted by Section 408 of the Companies Act 2006, the Income Statement of the parent company is not presented as part of these financial statements.

9.	AUDITORS REMUNERATION

Audit Fees = £7,275 (£7,100 in 2024)

Accountancy and other services fees = £10,105 (£9,810 in 2024)

10.	INTANGIBLE FIXED ASSETS

Group

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

7

AMORTISATION

At 1 April 2024

and 31 March 2025

7

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-