REGISTERED NUMBER: 08877815 (England and Wales)

Financial Statements for the Period 1 April 2024 to 31 August 2025

for

Hothi Birtley Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Manjinder Singh Hothi

Mr Amritpal Singh Hothi

SECRETARY:

REGISTERED OFFICE:

Lamesley House

Durham Road

Birtley

DH3 1HU

REGISTERED NUMBER:

08877815 (England and Wales)

ACCOUNTANTS:

Flannagans - Gateshead

7 Bankside

The Watermark

Gateshead

NE11 9SY

FIXED ASSETS

Intangible assets

4

-

175,000

Tangible assets

5

-

36,852

-

211,852

CURRENT ASSETS

Stocks

-

122,200

Debtors

112,000

72,081

Cash at bank and in hand

-

213,742

112,000

408,023

CREDITORS

Amounts falling due within one year

112,000

260,559

NET CURRENT ASSETS

-

147,464

TOTAL ASSETS LESS CURRENT LIABILITIES

-

359,316

CREDITORS

Amounts falling due after more than one year

-

18,893

NET ASSETS

-

340,423

CAPITAL AND RESERVES

Called up share capital

3

2

Retained earnings

(3

)

340,421

SHAREHOLDERS' FUNDS

-

340,423

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

Mr Manjinder Singh Hothi - Director

1.	STATUTORY INFORMATION

Hothi Birtley Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of twenty years.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 (2024 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

350,000

Disposals

(350,000

)

At 31 August 2025

-

AMORTISATION

At 1 April 2024

175,000

Eliminated on disposal

(175,000

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 March 2024

175,000

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

160,765

Disposals

(160,765

)

At 31 August 2025

-

DEPRECIATION

At 1 April 2024

123,913

Eliminated on disposal

(123,913

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 March 2024

36,852

6.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr Manjinder Singh Hothi.

7.	RELATED PARTY DISCLOSURE

During the period all the loan's made between related parties were interest free and repayable on demand

AS HOTH HOLDING LTD

NAVEER PROPERTIES LTD