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Company Registration No. 04369050 (England and Wales)
Birt & Tang Ltd Unaudited accounts for the year ended 31 March 2026
Birt & Tang Ltd Unaudited accounts Contents
Page
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Birt & Tang Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,387 
1,749 
Current assets
Debtors
34 
41 
Cash at bank and in hand
1 
- 
35 
41 
Creditors: amounts falling due within one year
(34,631)
(316,530)
Net current liabilities
(34,596)
(316,489)
Total assets less current liabilities
(33,209)
(314,740)
Creditors: amounts falling due after more than one year
(7,106)
(9,921)
Net liabilities
(40,315)
(324,661)
Capital and reserves
Called up share capital
289,272 
200 
Share premium
- 
19,960 
Profit and loss account
(329,587)
(344,821)
Shareholders' funds
(40,315)
(324,661)
For the year ending 31 March 2026 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 20 May 2026 and were signed on its behalf by
Zhi Qiang Li Director Company Registration No. 04369050
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Birt & Tang Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Birt & Tang Ltd is a private company, limited by shares, registered in England and Wales, registration number 04369050. The registered office is 20 POVEREST ROAD, ORPINGTON, KENT, BR5 2DG.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Fixtures & fittings
20%
Computer equipment
33%
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
1,380 
10,624 
12,004 
Additions
- 
769 
769 
At 31 March 2026
1,380 
11,393 
12,773 
Depreciation
At 1 April 2025
1,380 
8,875 
10,255 
Charge for the year
- 
1,131 
1,131 
At 31 March 2026
1,380 
10,006 
11,386 
Net book value
At 31 March 2026
- 
1,387 
1,387 
At 31 March 2025
- 
1,749 
1,749 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
34 
41 
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Birt & Tang Ltd Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
28,706 
29,417 
Other creditors
5,002 
- 
Loans from directors
923 
287,113 
34,631 
316,530 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
7,106 
9,921 
8
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
289,272 Ordinary shares of £1 each
289,272 
200 
Shares issued during the period:
289,072 Ordinary shares of £1 each
289,072 
9
Average number of employees
During the year the average number of employees was 0 (2025: 0).
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