Company Registration No. 05315321 (England and Wales)
Birkdale Properties Southport Ltd
Unaudited accounts
for the year ended 31 March 2025
Birkdale Properties Southport Ltd
Unaudited accounts
Contents
Birkdale Properties Southport Ltd
Company Information
for the year ended 31 March 2025
Directors
Adrian Esmat
Rachel Esmat
Company Number
05315321 (England and Wales)
Registered Office
13c Weld Road
Birkdale
Southport
PR8 2AZ
Accountants
J A Fell & Co
40 Hoghton Street
Southport
Merseyside
PR9 0PQ
Birkdale Properties Southport Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
17,447
23,219
Investment property
5,500,000
5,500,000
Cash at bank and in hand
17,445
28,918
Creditors: amounts falling due within one year
(148,393)
(148,466)
Net current liabilities
(110,345)
(96,644)
Total assets less current liabilities
5,407,104
5,426,577
Creditors: amounts falling due after more than one year
(3,306,965)
(3,318,312)
Net assets
2,100,139
2,108,265
Called up share capital
6
6
Share premium
1,970,237
1,970,237
Profit and loss account
129,896
138,022
Shareholders' funds
2,100,139
2,108,265
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by
Adrian Esmat
Director
Company Registration No. 05315321
Birkdale Properties Southport Ltd
Notes to the Accounts
for the year ended 31 March 2025
Birkdale Properties Southport Ltd is a private company, limited by shares, registered in England and Wales, registration number 05315321. The registered office is 13c Weld Road, Birkdale, Southport, PR8 2AZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Net Book Value
Motor vehicles
25% Net Book Value
Fixtures & fittings
25% Net Book Value
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business. The company is not registered for VAT.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.
A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.
An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.
Birkdale Properties Southport Ltd
Notes to the Accounts
for the year ended 31 March 2025
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 April 2024
11,866
58,319
70,185
At 31 March 2025
11,866
58,319
70,185
At 1 April 2024
11,736
35,230
46,966
Charge for the year
-
5,772
5,772
At 31 March 2025
11,736
41,002
52,738
At 31 March 2025
130
17,317
17,447
At 31 March 2024
130
23,089
23,219
Fair value at 1 April 2024
5,500,000
At 31 March 2025
5,500,000
6
Investments
Subsidiary undertakings
Valuation at 1 April 2024
2
Valuation at 31 March 2025
2
The company's wholly owned subsidiary is A & E Properties (Southpo) Ltd, a company registered in England and Wales, which carries on the business of residential lettings.
Amounts falling due within one year
Other debtors
20,603
22,904
Birkdale Properties Southport Ltd
Notes to the Accounts
for the year ended 31 March 2025
8
Creditors: amounts falling due within one year
2025
2024
Amounts owed to group undertakings and other participating interests
9,221
9,360
Loans from directors
123,472
123,406
9
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
3,306,965
3,318,312
Bank loans of £3,306,965 (2024 £3,318,312) are secured by fixed charges on the investment properties owned by the company.
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).