Company registration number 12781930 (England and Wales)
HSI (BIRMINGHAM) LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
HSI (BIRMINGHAM) LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
HSI (BIRMINGHAM) LTD
BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
281,473
316,674
Investment property
4
900,000
900,000
1,181,473
1,216,674
Current assets
Debtors
5
23,672
29,608
Cash at bank and in hand
1,447
68
25,119
29,676
Creditors: amounts falling due within one year
6
(67,990)
(65,031)
Net current liabilities
(42,871)
(35,355)
Total assets less current liabilities
1,138,602
1,181,319
Creditors: amounts falling due after more than one year
7
(912,951)
(976,582)
Provisions for liabilities
(30,906)
(30,906)
Net assets
194,745
173,831
Capital and reserves
Called up share capital
8
910
910
Capital redemption reserve
90
90
Revaluation reserve
92,717
92,717
Profit and loss reserves
101,028
80,114
Total equity
194,745
173,831
HSI (BIRMINGHAM) LTD
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2025
31 July 2025
- 2 -

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 April 2026 and are signed on its behalf by:
Mr S M Goddard
Director
Company registration number 12781930 (England and Wales)
HSI (BIRMINGHAM) LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

HSI (Birmingham) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Old Vicarage, High Street, Sevenoaks, Kent, TN13 1JD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents net invoiced rent receivable, excluding value added tax where applicable.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
10% straight line
Fixtures and fittings
25% straight line
Computers
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

HSI (BIRMINGHAM) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

HSI (BIRMINGHAM) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 August 2024
351,280
1,283
352,563
Additions
-
0
330
330
At 31 July 2025
351,280
1,613
352,893
Depreciation and impairment
At 1 August 2024
35,128
761
35,889
Depreciation charged in the year
35,128
403
35,531
At 31 July 2025
70,256
1,164
71,420
Carrying amount
At 31 July 2025
281,024
449
281,473
At 31 July 2024
316,152
522
316,674
4
Investment property
2025
£
Fair value
At 1 August 2024 and 31 July 2025
900,000

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
23,672
29,608
HSI (BIRMINGHAM) LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
4,806
14,840
Other taxation and social security
1,887
2,723
Other creditors
61,297
47,468
67,990
65,031
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
912,951
976,582
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
910
910
910
910

9
Related party transactions

Included in other creditors due within one year is an amount of £13,040 (2024 £2,328) to Goddard Perry Holdings Limited and £12,735 ( 2024: £11,840) due to Goddard Perry Consulting Limited, companies in which the director has an interest.

Included in creditors due after more than year is £9 12,951 (2024 £976,582) due to Hansard Stewart Investments Ltd, a company in which the director has an interest.

10
Directors' transactions

Included in other debtors is an amount of £Nil (202 4 £29,607) due from the director of the company.

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