Company registration number 16465647 (England and Wales)
BIRMINGHAM MORTGAGE HUB LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
BIRMINGHAM MORTGAGE HUB LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
BIRMINGHAM MORTGAGE HUB LIMITED
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
Notes
£
£
Current assets
Debtors
3
100
Cash at bank and in hand
23,060
23,160
Creditors: amounts falling due within one year
4
(75,364)
Net current liabilities
(52,204)
Capital and reserves
Called up share capital
100
Profit and loss reserves
(52,304)
Total equity
(52,204)

For the financial Year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the Year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 25 June 2026 and are signed on its behalf by:
N P Oakes
Director
Company registration number 16465647 (England and Wales)
BIRMINGHAM MORTGAGE HUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Birmingham Mortgage Hub Limited is a private company limited by shares incorporated in England and Wales. The registered office is 2 Katie Road, Birmingham, B29 6JG.

1.1
Reporting period

The financial statements have been prepared for the period from incorporation on 20 May 2025 to 31 March 2026.

As this is the company’s first period of account, the financial statements cover a period of less than 12 months. No comparative amounts have been presented as these are the company’s first financial statements.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
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.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

BIRMINGHAM MORTGAGE HUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -
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.

Classification of financial liabilities

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.

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 paymen ts 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. A m ounts 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.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
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.

1.8
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the Year was:

2026
Number
Total
2
BIRMINGHAM MORTGAGE HUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -
3
Debtors
2026
Amounts falling due within one year:
£
Other debtors
100
4
Creditors: amounts falling due within one year
2026
£
Taxation and social security
25,364
Other creditors
50,000
75,364
2026-03-31 2025-05-20 false false false 25 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity N P Oakes D Bricknell 16465647 2025-05-20 2026-03-31 16465647 2026-03-31 16465647 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 16465647 core:CurrentFinancialInstruments 2026-03-31 16465647 core:ShareCapital 2026-03-31 16465647 core:RetainedEarningsAccumulatedLosses 2026-03-31 16465647 bus:Director1 2025-05-20 2026-03-31 16465647 bus:PrivateLimitedCompanyLtd 2025-05-20 2026-03-31 16465647 bus:SmallCompaniesRegimeForAccounts 2025-05-20 2026-03-31 16465647 bus:FRS102 2025-05-20 2026-03-31 16465647 bus:AuditExemptWithAccountantsReport 2025-05-20 2026-03-31 16465647 bus:Director2 2025-05-20 2026-03-31 16465647 bus:FullAccounts 2025-05-20 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP