Registration number: 8901486

Birrmalin Limited

Contents

Director's Report	1
Profit and Loss Account	2
Balance Sheet	3
Statement of Changes in Equity	4
Notes to the Unaudited Financial Statements	5 to 8

Birrmalin Limited

Director's Report for the Year Ended 31 March 2026

The director presents his report and the financial statements for the year ended 31 March 2026.

Director of the company

The director who held office during the year was as follows:

Mr D J Colohan

Principal activity

The principal activity of the company is Information Technology Project Management

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 10 August 2026
 

......................................... Mr D J Colohan Director

Birrmalin Limited

Profit and Loss Account for the Year Ended 31 March 2026

	Note	2026 £	2025 £
Turnover		92,996	81,815
Gross profit		92,996	81,815
Administrative expenses		(16,739)	(19,476)
Operating profit		76,257	62,339
Other interest receivable and similar income		45	-
Profit before tax		76,302	62,339
Tax on profit		(17,168)	(11,811)
Profit for the financial year		59,134	50,528

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Birrmalin Limited

(Registration number: 8901486)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	6,106	8,141
Current assets
Debtors	5	2,800	2,000
Cash at bank and in hand		83,400	56,619
		86,200	58,619
Creditors: Amounts falling due within one year	6	(25,174)	(17,921)
Net current assets		61,026	40,698
Total assets less current liabilities		67,132	48,839
Provisions for liabilities		(1,326)	(1,167)
Net assets		65,806	47,672
Capital and reserves
Called up share capital		10	10
Retained earnings		65,796	47,662
Shareholders' funds		65,806	47,672

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 10 August 2026
 

......................................... Mr D J Colohan Director

Birrmalin Limited

Statement of Changes in Equity for the Year Ended 31 March 2026

	Share capital £	Retained earnings £	Total £
At 1 April 2025	10	47,662	47,672
Profit for the year	-	59,134	59,134
Dividends	-	(41,000)	(41,000)
At 31 March 2026	10	65,796	65,806

	Share capital £	Retained earnings £	Total £
At 1 April 2024	10	36,534	36,544
Profit for the year	-	50,528	50,528
Dividends	-	(39,400)	(39,400)
At 31 March 2025	10	47,662	47,672

Birrmalin Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in UK.

The address of its registered office is:
6 Wallwork Street
Reddish
Stockport
Cheshire
SK5 6PX

These financial statements were authorised for issue by the director on 10 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Birrmalin Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Equipment	50% Straight line
Motor vehicles	25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Birrmalin Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Birrmalin Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	2,503	10,855	13,358
At 31 March 2026	2,503	10,855	13,358
Depreciation
At 1 April 2025	2,503	2,714	5,217
Charge for the year	-	2,035	2,035
At 31 March 2026	2,503	4,749	7,252
Carrying amount
At 31 March 2026	-	6,106	6,106
At 31 March 2025	-	8,141	8,141

5

Debtors

Current	2026 £	2025 £
Trade debtors	2,800	2,000
	2,800	2,000

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	20,973	14,499
Accruals and deferred income	263	25
Other creditors	3,938	3,397
	25,174	17,921