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Company Registration No. 12601991 (England and Wales)
BIRSANU LAND & PROPERTY LIMITED Unaudited accounts for the year ended 31 May 2025
BIRSANU LAND & PROPERTY LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BIRSANU LAND & PROPERTY LIMITED Company Information for the year ended 31 May 2025
Directors
Adrian Birsanu Natalia Birsanu
Company Number
12601991 (England and Wales)
Registered Office
9 Stoneleigh Drive Daventry NN11 2PX United Kingdom
Accountants
Financial 247 124 City Road Kemp House London EC1V 2NX
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BIRSANU LAND & PROPERTY LIMITED Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
4
1,026,221 
892,721 
Current assets
Cash at bank and in hand
1,994 
41,707 
Creditors: amounts falling due within one year
5
(355,770)
(405,345)
Net current liabilities
(353,776)
(363,638)
Total assets less current liabilities
672,445 
529,083 
Creditors: amounts falling due after more than one year
6
(529,557)
(517,853)
Net assets
142,888 
11,230 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
142,886 
11,228 
Shareholders' funds
142,888 
11,230 
For the year ending 31 May 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 May 2026 and were signed on its behalf by
Adrian Birsanu Director Company Registration No. 12601991
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BIRSANU LAND & PROPERTY LIMITED Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
BIRSANU LAND & PROPERTY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12601991. The registered office is 9 Stoneleigh Drive, Daventry, NN11 2PX, United Kingdom.
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
These financial statements for the year ended 31 May 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 June 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
Investment property
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.
4
Investment property
2025 
£ 
Fair value at 1 June 2024
892,721 
Net gain from fair value adjustments
133,500 
At 31 May 2025
1,026,221 
The investment property is measured at fair value at the balance sheet date. During the year ended 31 May 2025, a revaluation gain of £133,500 was recognised in the profit and loss account. This gain is unrealised and does not represent a distributable profit.
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Amounts owed to group undertakings and other participating interests
1,690 
- 
Taxes and social security
1,403 
1,403 
Loans from directors
351,677 
402,942 
Accruals
1,000 
1,000 
355,770 
405,345 
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BIRSANU LAND & PROPERTY LIMITED Notes to the Accounts for the year ended 31 May 2025
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
529,557 
517,853 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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