REGISTERED NUMBER: 12508473 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

A & A Bird Holdings Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

A J Bird

Mrs A M Bird

REGISTERED OFFICE:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

GL3 3RS

REGISTERED NUMBER:

12508473 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Investments

4

440,068

448,181

Investment property

5

622,239

-

1,062,307

448,181

CURRENT ASSETS

Debtors

6

488,948

432,758

Cash at bank

129,160

285,825

618,108

718,583

CREDITORS

Amounts falling due within one year

7

64,757

69,379

NET CURRENT ASSETS

553,351

649,204

TOTAL ASSETS LESS CURRENT LIABILITIES

1,615,658

1,097,385

CREDITORS

Amounts falling due after more than one year

8

247,190

-

NET ASSETS

1,368,468

1,097,385

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

1,368,467

1,097,384

SHAREHOLDERS' FUNDS

1,368,468

1,097,385

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed on its behalf by:

A J Bird - Director

Mrs A M Bird - Director

1.	STATUTORY INFORMATION

A & A Bird Holdings Ltd 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.

Preparation of consolidated financial statements

The financial statements contain information about A & A Bird Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries and associates

Investments in subsidiary and associate undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

Interest

group

in

undertakings

associate

Totals

£

£

£

Cost

At 1 April 2025

448,151

30

448,181

Additions

(8,113

)

-

(8,113

)

At 31 March 2026

440,038

30

440,068

Net book value

At 31 March 2026

440,038

30

440,068

At 31 March 2025

448,151

30

448,181

5.	INVESTMENT PROPERTY

Total

£

Fair value

Additions

622,239

At 31 March 2026

622,239

Net book value

At 31 March 2026

622,239

During the year the company acquired investment property. The directors have reviewed the property market and determined the fair value of the property at 31 March 2026 is not significantly different to the acquisition cost, so no fair value adjustment has been made in this period.

6.

DEBTORS

31/3/26

31/3/25

£

£

Amounts falling due within one year:

Amounts owed by group undertakings

325,630

251,788

Amounts owed by associates

99,970

99,970

Other debtors

23,348

20,000

448,948

371,758

Amounts falling due after more than one year:

Other debtors

40,000

61,000

Aggregate amounts

488,948

432,758

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Taxation and social security

90

129

Other creditors

64,667

69,250

64,757

69,379

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/26

31/3/25

£

£

Other creditors

247,190

-

Amounts falling due in more than five years:

Repayable by instalments

Other loans more 5yrs instal

237,022

-

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/3/26

31/3/25

£

£

Other loans

249,254

-

A Legal Charge and Debenture is registered against the company in favour of Cambridge & Counties Bank Limited, containing a negative pledge and providing a fixed and floating charge over the investment property and all property and undertakings of the company.

10.	RELATED PARTY DISCLOSURES

Andrew Bird Hearing Ltd

Subsidiary company

A loan exists between the company and its subsidiary Andrew Bird Hearing Ltd. At 31 March 2026, the

company was owed £177,069 (2025 - £185,000) from Andrew Bird Hearing Ltd. The loan is interest free and has no fixed repayment terms.

Earz Ltd

Subsidiary company

A loan exists between the company and its subsidiary Earz Ltd. At 31 March 2026, the company was owed £51,892 (2025 - £1,888) from Earz Ltd. The loan is interest free and has no fixed repayment terms.

Aderyn Hearing Ltd

Subsidiary company

A loan exists between the company and its subsidiary Aderyn Hearing Ltd. At 31 March 2026, the company was owed £92,169 (2025 - £64,900) from Aderyn Hearing Ltd. The loan is interest free and has no fixed repayment terms.

Seabrook Audiology Limited

Subsidiary company

A loan exists between the company and its subsidiary Seabrook Audiology Limited. At 31 March 2026, the company was owed £4,500 (2025 - £0) from Seabrook Audiology Limited. The loan is interest free and has no fixed repayment terms.

BKC Limited

Associate company

A loan exists between the company and its associate BKC Limited. At 31 March 2026, the company was owed £99,970 (2025 - £99,970) from BKC Limited. The loan is interest free and has no fixed repayment terms.

A J Bird & Mrs A M Bird

Directors

At 31 March 2026, the company owed the directors £61,522 (2025 - £56,982). The loan balance is interest free and has no fixed repayment date.