Unaudited Financial Statements

for the Period

1 April 2024 to 30 September 2025

for

Howstan Holdings (Birmingham) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M George

P M Smith

R George

Mrs F C George

SECRETARY:

Mrs M George

REGISTERED OFFICE:

8-10 South Street

Epsom

Surrey

KT18 7PF

REGISTERED NUMBER:

00996840 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

684

790

Investments

5

1,477,259

1,378,979

Investment property

6

600,000

575,000

2,077,943

1,954,769

CURRENT ASSETS

Cash at bank

18,910

31,551

CREDITORS

Amounts falling due within one year

7

94,437

147,389

NET CURRENT LIABILITIES

(75,527

)

(115,838

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,002,416

1,838,931

PROVISIONS FOR LIABILITIES

71,578

74,250

NET ASSETS

1,930,838

1,764,681

CAPITAL AND RESERVES

Called up share capital

8

200

200

Capital redemption reserve

100

100

Fair value reserve

345,400

305,753

Retained earnings

1,585,138

1,458,628

SHAREHOLDERS' FUNDS

1,930,838

1,764,681

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 18 June 2026 and were signed on its behalf by:

R George - Director

1.	STATUTORY INFORMATION

Howstan Holdings (Birmingham) 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 as modified by the revaluation of certain assets.

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

-

Straight line over 3 years

Investments

Investment property is shown at most recent valuation.

Fixed asset investments are shown at their market value at the balance sheet date.

Any aggregate surplus or deficit arising from changes in fair value is recognised in the fair value reserve, after providing for deferred tax.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Operating income

The company receives dividends and interest from its various investments & this income is included on a cash received basis. Disposals of investments are accounted for in the period they take place and will generate either a profit or loss depending on when they are sold.

Other operating income

Rents received are stated in the profit and loss account as they are received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 30 September 2025

4,076

DEPRECIATION

At 1 April 2024

3,286

Charge for period

106

At 30 September 2025

3,392

NET BOOK VALUE

At 30 September 2025

684

At 31 March 2024

790

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

1,378,979

Additions

1,785,272

Disposals

(1,878,579

)

Revaluations

191,587

At 30 September 2025

1,477,259

NET BOOK VALUE

At 30 September 2025

1,477,259

At 31 March 2024

1,378,979

The market value of the investments is based on the mid-market price as provided by the company's portfolio managers.

Had the investments not been revalued at the balance sheet date, the cost would be £705,118 (2024: £1,023,708).

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

575,000

Additions

4,500

Revaluations

20,500

At 30 September 2025

600,000

NET BOOK VALUE

At 30 September 2025

600,000

At 31 March 2024

575,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2025

20,500

Cost

579,500

600,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1

-

Taxation and social security

60,010

563

Other creditors

34,426

146,826

94,437

147,389

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Share capital 1

£1

200

200

9.	ULTIMATE CONTROLLING PARTY