Company No: 00639949 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	Mrs P M Donaldson
	Mr O J Vaughan
	Mr T J Vaughan
	Mrs K M Vaughan
	Mrs A L Walker

Secretary

Mrs K M Vaughan

Registered office	Swallows Lodge
	Littlebourne Road
	Canterbury
	Kent
	CT3 4AF
	United Kingdom

Company number

00639949 (England and Wales)

Accountant	Kreston Reeves LLP
	Suite 2
	Orchard House
	Orchard Street
	Canterbury
	Kent
	CT2 8AR

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Birds Hill Investments Limited for the financial year ended 31 March 2026 which comprise the Balance Sheet and the related notes 1 to 10 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

This report is made solely to the Board of Directors of Birds Hill Investments Limited, as a body, in accordance with the terms of our engagement letter dated 12 November 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Birds Hill Investments Limited and state those matters that we have agreed to state to the Board of Directors of Birds Hill Investments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Birds Hill Investments Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Birds Hill Investments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Birds Hill Investments Limited. You consider that Birds Hill Investments Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Birds Hill Investments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kreston Reeves LLP

Suite 2
Orchard House
Orchard Street
Canterbury
Kent
CT2 8AR

03 September 2026

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	117		247
Investment property	4	3,247,500		3,220,000
		3,247,617		3,220,247
Current assets
Debtors
- due within one year	5	32,038		31,395
- due after more than one year	5	27,992		32,088
Cash at bank and in hand		368,365		386,327
		428,395		449,810
Creditors: amounts falling due within one year	6	( 19,757)		( 39,090)
Net current assets		408,638		410,720
Total assets less current liabilities		3,656,255		3,630,967
Provision for liabilities	7	( 277,226)		( 227,095)
Net assets		3,379,029		3,403,872
Capital and reserves
Called-up share capital	8	1,000		1,000
Profit and loss account		3,378,029		3,402,872
Total shareholders' funds		3,379,029		3,403,872

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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Birds Hill Investments Limited (registered number: 00639949) were approved and authorised for issue by the Board of Directors on 03 September 2026. They were signed on its behalf by:

Mrs K M Vaughan Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Birds Hill Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Swallows Lodge, Littlebourne Road, Canterbury, Kent, CT3 4AF, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

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.

Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

The fair value is determined annually by the directors, on an open market value for existing use basis.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	5		5

3. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 April 2025	518		518
At 31 March 2026	518		518
Accumulated depreciation
At 01 April 2025	271		271
Charge for the financial year	130		130
At 31 March 2026	401		401
Net book value
At 31 March 2026	117		117
At 31 March 2025	247		247

4. Investment property

	Investment property
	£
Valuation
As at 01 April 2025	3,220,000
Fair value movement	27,500
As at 31 March 2026	3,247,500

The 2026 valuations were made by the directors, on an open market value for existing use basis.

5. Debtors

	2026		2025
	£		£
Debtors: amounts falling due within one year
Trade debtors	9,647		9,194
Prepayments and accrued income	2,760		2,639
Other debtors	19,631		19,562
	32,038		31,395
Debtors: amounts falling due after more than one year
Other debtors	27,992		32,088

Included within other debtors is a loan to T Vaughan, a director, amounting to £32,088 (2025: £36,116).
Amounts repaid during the year totalled £4,027. The main conditions were as follows:

Repayable by instalments over twelve years with an interest rate of 1.69% per annum.

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Deferred income	7,370		6,201
Taxation and social security	1,857		12,466
Other creditors	10,530		20,423
	19,757		39,090

7. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	( 227,095)		( 210,295)
Charged to the Statement of Income and Retained Earnings	( 50,131)		( 16,800)
At the end of financial year	( 277,226)		( 227,095)

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
1,000 Ordinary shares of £ 1.00 each	1,000		1,000

9. Reserves

Included in the profit and loss reserve is £1,392,588 (2025 : £1,415,220) which is non-distributable.

10. Ultimate controlling party

There is no ultimate controlling party of the company.