BIRMINGHAM TAP LTD

BIRMINGHAM TAP LTD Accountants' Report For the year ended 31 March 2025
Report to the directors on the preparation of the unaudited statutory accounts of BIRMINGHAM TAP LTD for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BIRMINGHAM TAP LTD for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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 http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of BIRMINGHAM TAP LTD, as a body, in accordance with the terms of our engagement letter dated 17 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of BIRMINGHAM TAP LTD and state those matters that we have agreed to state to the Board of Directors of BIRMINGHAM TAP LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BIRMINGHAM TAP LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that BIRMINGHAM TAP LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BIRMINGHAM TAP LTD. You consider that BIRMINGHAM TAP LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of BIRMINGHAM TAP LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2025. .................................................... Holdsworth Accountants Ltd Omega Court 350 Cemetery Road Sheffield S11 8FT 17 December 2025 2

BIRMINGHAM TAP LTD
Accountants' Report
For the year ended 31 March 2025

Report to the directors on the preparation of the unaudited statutory accounts of BIRMINGHAM TAP LTD for the year ended 31 March 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BIRMINGHAM TAP LTD for the year ended 31 March 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity 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
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of BIRMINGHAM TAP LTD, as a body, in accordance with the terms of our engagement letter dated 17 December 2025. Our work has been undertaken solely to prepare for your approval the accounts of BIRMINGHAM TAP LTD and state those matters that we have agreed to state to the Board of Directors of BIRMINGHAM TAP LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BIRMINGHAM TAP LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that BIRMINGHAM TAP LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of BIRMINGHAM TAP LTD. You consider that BIRMINGHAM TAP LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of BIRMINGHAM TAP LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 March 2025.

....................................................

Holdsworth Accountants Ltd
Omega Court
350 Cemetery Road
Sheffield
S11 8FT
17 December 2025

BIRMINGHAM TAP LTD
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	4,695	5,779
Tangible fixed assets	4	374,995	421,767
		379,690	427,546
Current assets
Stocks	5	30,370	24,389
Debtors	6	72,301	29,141
Cash at bank and in hand		436,687	389,953
		539,358	443,483
Creditors: amount falling due within one year	7	(116,878)	(256,902)
Net current assets		422,480	186,581

Total assets less current liabilities		802,170	614,127
Creditors: amount falling due after more than one year	8	(118,000)	(136,000)
Provisions for liabilities	9	(93,749)	(105,442)
Net assets		590,421	372,685

Capital and reserves
Called up share capital	10	100	100
Profit and loss account		590,321	372,585
Shareholders' funds		590,421	372,685

For the year ended 31 March 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 17 December 2025 and were signed on its behalf by:

-------------------------------
Jonathan Holdsworth
Director

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James Hawksworth
Director

BIRMINGHAM TAP LTD
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

BIRMINGHAM TAP LTD is a private company, limited by shares, registered in England and Wales, registration number 11107604, registration address HOME FARM, MELBOURN, YORK, YO42 4SX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

10% Reducing Balance

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 20 (2024 : 18).

Intangible fixed assets

Cost	Lease - 10 years straight line	Total
	£	£
At 01 April 2024	10,837	10,837
Additions	-	-
Disposals	-	-
At 31 March 2025	10,837	10,837
Amortisation
At 01 April 2024	5,058	5,058
Charge for year	1,084	1,084
On disposals	-	-
At 31 March 2025	6,142	6,142
Net book values
At 31 March 2025	4,695	4,695
At 31 March 2024	5,779	5,779

Tangible fixed assets

Cost or valuation	Fixtures and Fittings	Computer Equipment	Total
	£	£	£
At 01 April 2024	654,326	4,752	659,078
Additions	-	-	-
Disposals	-	-	-
At 31 March 2025	654,326	4,752	659,078
Depreciation
At 01 April 2024	236,836	475	237,311
Charge for year	46,344	428	46,772
On disposals	-	-	-
At 31 March 2025	283,180	903	284,083
Net book values
Closing balance as at 31 March 2025	371,146	3,849	374,995
Opening balance as at 01 April 2024	417,490	4,277	421,767

Stocks

	2025 £		2024 £
Stocks	30,370		24,389
	30,370		24,389

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	-	4,800
Prepayments & Accrued Income	21,951	24,341
Intercompany Loan	50,350	-
	72,301	29,141

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	38,675	73,742
Bank Loans & Overdrafts (Secured)	18,000	49,900
Corporation Tax	12,022	49,954
PAYE & Social Security	5,085	8,356
Accrued Expenses	668	-
Other Creditors	4,144	-
Intercompany Loan	-	39,625
VAT	38,284	35,325
	116,878	256,902

Creditors: amount falling due after more than one year

	2025 £	2024 £
Bank Loans & Overdrafts (secured)	3,000	21,000
Intercompany Loan	115,000	115,000
	118,000	136,000

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	93,749		105,442
	93,749		105,442

10.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100


Registered Number: 11107604
England and Wales
Unaudited Financial Statements

for the year ended 31 March 2025
for
BIRMINGHAM TAP LTD