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Registered number: 08521456 BIRTLEY ESTATES MANAGEMENT LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025 TWP Accounting LLP Chartered Accountants & Statutory Auditors The Old Rectory Church Street Weybridge Surrey KT13 8DE
BIRTLEY ESTATES MANAGEMENT LIMITED REGISTERED NUMBER:08521456
BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 263,118 |  | 262,821
Investment property | 5 |  | 470,000 |  | 470,000
|  |  | 733,118 |  | 732,821
Current assets |  |  |  |  |
Stocks |  | 17,024 |  | 18,080 |
Debtors: amounts falling due within one year | 6 | 5,614 |  | 4,339 |
Cash at bank and in hand | 7 | 1,454 |  | 2,390 |
|  | 24,092 |  | 24,809 |
Creditors: amounts falling due within one year | 8 | (510,882) |  | (504,826) |
Net current liabilities |  |  | (486,790) |  | (480,017)
Total assets less current liabilities |  |  | 246,328 |  | 252,804
Creditors: amounts falling due after more than one year | 9 |  | (46,468) |  | (70,444)
Net assets |  |  | 199,860 |  | 182,360
Capital and reserves |  |  |  |  |
Called up share capital | 10 |  | 100 |  | 100
Profit and loss account |  |  | 199,760 |  | 182,260
|  |  | 199,860 |  | 182,360
Page 1
BIRTLEY ESTATES MANAGEMENT LIMITED REGISTERED NUMBER:08521456
BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 June 2026.
S Whalley
Director
The notes on pages 3 to 9 form part of these financial statements. Page 2
BIRTLEY ESTATES MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Birtley Estates Management Limited is a private company limited by shares incorporated in England and Wales. The registered office is 7 Birtley Courtyard, Birtley Road, Bramley, Guildford, Surrey, United Kingdom, GU5 OLA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention, modified to include freehold land, investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below. The following principal accounting policies have been applied:
| 2.2 | Going concern
At 31 August 2024 the company had net current liabilities of £480,016 (2023: £476,920). The company's shareholders and other creditors have indicated they will continue to support the company for the forseeable future. The Directors have the support of the shareholders and other creditors and do not know of any material uncertanties related to events and conditions that may cast significant doubt about the ability of the entity to continue as a going concern. Therefore, the directors consider the use of the going concern basis of accounting to be appropriate.
| 2.3 | Revenue
Turnover represents management fees and rental income receivable, inclusive of value added tax. Management fees and rental income are recognised on an accruals basis.
| 2.4 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.5 | 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. Page 3
BIRTLEY ESTATES MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 10% | Straight line over 10 years
|  |  |  | Computer equipment | - | 25% | Straight line over 4 years
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. Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The fair value of the land and buildings is usually considered to be their market value. Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity, f!xcept tn the extent that a revaluation gain reverses a revaluation loss previously recognised in profit or loss or a revaluation loss exceeds the accumulated revaluation gains recognised in equity; such gains and losses are recognised in profit or loss 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. Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease. Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase. Page 4
BIRTLEY ESTATES MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.7 | Investment property
Investment properties are included at 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.
| 2.8 | Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | 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.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 5
BIRTLEY ESTATES MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.12 | Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
| 2.13 | Retirement benefits
Payments lo defined conlribution retirernenl benefit scernes are charged as an expense as they fall due.
3. | Employees
| The average monthly number of employees, including directors, during the year was 7 (2024 - 7).
Page 6
BIRTLEY ESTATES MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 September 2024 | 260,000 | 3,524 | 9,631 | 273,155
| Additions | - | - | 974 | 974
| At 31 August 2025 | 260,000 | 3,524 | 10,605 | 274,129
| Depreciation |  |  |  |
| At 1 September 2024 | - | 704 | 9,631 | 10,335
| Charge for the year on owned assets | - | 352 | 324 | 676
| At 31 August 2025 | - | 1,056 | 9,955 | 11,011
| Net book value |  |  |  |
| At 31 August 2025 | 260,000 | 2,468 | 650 | 263,118
| At 31 August 2024 | 260,000 | 2,821 | - | 262,821
| Freehold land with an original value of £200,000 was revalued on the basis of market value at 12 July 2023 by Coverwood Chartered Surveyors & Property Agents. Coverwood Chartered Surveyors & Property Agents are independent valuers not connected with the company. The valuation conformed to International Valuation Standards and was based on recent market transactions at the time on arm's length terms for comparable land. The directors also consider the valuation to be appropriate as at 31 August 2025.
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 September 2024 | 470,000
| At 31 August 2025 | 470,000
Page 7
BIRTLEY ESTATES MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 4,577 | 2,925
| Other debtors | 1,037 | 1,414
|  | 5,614 | 4,339
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 1,454 | 2,390
|  | 1,454 | 2,390
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 21,704 | 17,901
| Trade creditors | 37,219 | 29,592
| Taxation and social security | 7,854 | 3,740
| Other creditors | 442,605 | 447,852
| Accruals and deferred income | 1,500 | 5,741
|  | 510,882 | 504,826
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 46,468 | 70,444
|  | 46,468 | 70,444
| The aggregate amount of liabilities repayable wholly or in part more than five years after the balance sheet date is:
The bank loan is secured by a first legal charge over the investment property known as Unit 7, The Great Barn, Bramley. Page 8
BIRTLEY ESTATES MANAGEMENT LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
10. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Authorised, allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
11. | Related party transactions
| Included in other creditors is an amount of £140,013 (31 August 2024 : £142,613) due to the company's shareholders. During the year £19,789 (31 August 2024 : £19,718) was invoiced by a company under common control. The balance owing by the company at the year end was £297,712 (31 August 2024 : £297,712) included in other creditors. During the year £131,509 (31 August 2024 : £135,383) was invoiced to companies under common control. The balance owing by these companies at the year was £NIL (31 August 2024 : £NIL) included in other creditors.
12. | Controlling party
The shareholders of the company own 100% of the issued share capital of Birtley Estates Management Limited and are considered to be the ultimate controlling parties.
Page 9