New Bird Homes Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of New Bird Homes Limited for the year ended 31 January 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of New Bird Homes Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of New Bird Homes Limited , as a body, in accordance with the terms of our engagement letter dated 31 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of New Bird Homes Limited and state those matters that we have agreed to state to the directors of New Bird Homes Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than New Bird Homes Limited and its directors as a body for our work or for this report.

It is your duty to ensure that New Bird Homes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of New Bird Homes Limited . You consider that New Bird Homes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of New Bird Homes 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 financial statements.

10th September 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

First Floor, East Wing, Sandfield House

Kings Close, Water Lane

Wilmslow

Cheshire

SK9 5AR

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New Bird Homes Limited

Balance Sheet

As At 31 January 2026

Balance Sheet

Registered number: 13148697

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		335,305		335,305

			335,305		335,305
CURRENT ASSETS
Debtors	5	5,757		4,373
Cash at bank and in hand		85,484		1,975

		91,241		6,348
Creditors: Amounts Falling Due Within One Year	6	(166,443 )		(151,134 )

NET CURRENT ASSETS (LIABILITIES)			(75,202 )		(144,786 )

TOTAL ASSETS LESS CURRENT LIABILITIES			260,103		190,519

Creditors: Amounts Falling Due After More Than One Year	7		(241,739 )		(162,196 )

NET ASSETS			18,364		28,323

CAPITAL AND RESERVES
Called up share capital	9		2		2
Fair value reserve	10		31,082		31,082
Profit and Loss Account			(12,720 )		(2,761 )

SHAREHOLDERS' FUNDS			18,364		28,323

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New Bird Homes Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss Kerry Hughes

Director

10th September 2026

The notes on pages 4 to 5 form part of these financial statements.

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New Bird Homes Limited

Notes to the Financial Statements

For The Year Ended 31 January 2026

Notes to the Financial Statements

1. General Information

New Bird Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13148697 . The registered office is 46 Franklyn Avenue, Crewe, CW2 7NE.

The principal place of trading for the period is 46 Franklyn Avenue, Crewe, England, CW2 7NE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts taxes. Turnover includes revenue earned from the rental property.

2.3. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Investment Property

	2026
	£
Fair Value
As at 1 February 2025 and 31 January 2026	335,305

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New Bird Homes Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	5,757	4,373

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	20,291	13,641
Other creditors	146,152	137,493

	166,443	151,134

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans >1 year	241,739	162,196

8. Secured Creditors

There is a fixed and floating charge registered at Companies House over the undertaking of property and assets present and future, of the creditors the following amounts are secured.

	2026		2025
	£		£
Bank loans and overdrafts	262,030		175,837

9. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
2 Ordinary Shares of £ 1 each	2	2

10. Reserves

	Fair value reserve	Profit and Loss Account
	£	£
As at 1 February 2025	31,082	(2,761 )
Loss for the year and total comprehensive income	-	(9,959 )

As at 31 January 2026	31,082	(12,720 )

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