IRIS Accounts Production v23.4.0.336 00462960 Board of Directors 1.1.23 31.12.23 31.12.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh004629602022-12-31004629602023-12-31004629602023-01-012023-12-31004629602021-12-31004629602022-01-012022-12-31004629602022-12-3100462960ns15:EnglandWales2023-01-012023-12-3100462960ns14:PoundSterling2023-01-012023-12-3100462960ns10:Director12023-01-012023-12-3100462960ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3100462960ns10:SmallEntities2023-01-012023-12-3100462960ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3100462960ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3100462960ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3100462960ns10:FullAccounts2023-01-012023-12-310046296012023-01-012023-12-3100462960ns10:Director22023-01-012023-12-3100462960ns10:Director32023-01-012023-12-3100462960ns10:CompanySecretary12023-01-012023-12-3100462960ns10:RegisteredOffice2023-01-012023-12-3100462960ns5:CurrentFinancialInstruments2023-12-3100462960ns5:CurrentFinancialInstruments2022-12-3100462960ns5:Non-currentFinancialInstruments2023-12-3100462960ns5:Non-currentFinancialInstruments2022-12-3100462960ns5:ShareCapital2023-12-3100462960ns5:ShareCapital2022-12-3100462960ns5:SharePremium2023-12-3100462960ns5:SharePremium2022-12-3100462960ns5:RevaluationReserve2023-12-3100462960ns5:RevaluationReserve2022-12-3100462960ns5:CapitalRedemptionReserve2023-12-3100462960ns5:CapitalRedemptionReserve2022-12-3100462960ns5:RetainedEarningsAccumulatedLosses2023-12-3100462960ns5:RetainedEarningsAccumulatedLosses2022-12-3100462960ns5:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3100462960ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-01-012023-12-3100462960ns5:OwnedOrFreeholdAssetsns5:LandBuildings2023-01-012023-12-3100462960ns5:LongLeaseholdAssetsns5:LandBuildings2023-01-012023-12-3100462960ns5:PlantMachinery2023-01-012023-12-3100462960ns5:MotorVehicles2023-01-012023-12-3100462960ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-12-3100462960ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-12-3100462960ns5:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-12-3100462960ns5:LandBuildings2022-12-3100462960ns5:LongLeaseholdAssetsns5:LandBuildings2022-12-3100462960ns5:PlantMachinery2022-12-3100462960ns5:MotorVehicles2022-12-3100462960ns5:LandBuildings2023-01-012023-12-3100462960ns5:LandBuildings2023-12-3100462960ns5:LongLeaseholdAssetsns5:LandBuildings2023-12-3100462960ns5:PlantMachinery2023-12-3100462960ns5:MotorVehicles2023-12-3100462960ns5:LandBuildings2022-12-3100462960ns5:LongLeaseholdAssetsns5:LandBuildings2022-12-3100462960ns5:PlantMachinery2022-12-3100462960ns5:MotorVehicles2022-12-3100462960ns5:CostValuation2022-12-3100462960ns5:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-3100462960ns5:CostValuation2023-12-3100462960ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3100462960ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3100462960ns5:RevaluationReserve2022-12-31
REGISTERED NUMBER: 00462960 (England and Wales)













T.J.BIRD & SONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023






T.J.BIRD & SONS LIMITED (REGISTERED NUMBER: 00462960)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


T.J.BIRD & SONS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTORS: Mr H A Bird
Mr J C Bird
N A Foxwell





SECRETARY: N A Foxwell





REGISTERED OFFICE: Oaklands
St Andrews Major
Dinas Powys
Vale of Glamorgan
CF64 4HD





REGISTERED NUMBER: 00462960 (England and Wales)





ACCOUNTANTS: Carston Chartered Accountants
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ

T.J.BIRD & SONS LIMITED (REGISTERED NUMBER: 00462960)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 7,678 7,678
Tangible assets 5 775,385 810,428
Investments 6 270,017 280,982
1,053,080 1,099,088

CURRENT ASSETS
Stocks 128,415 134,962
Debtors 7 52,234 74,958
Cash at bank and in hand 395,967 353,234
576,616 563,154
CREDITORS
Amounts falling due within one year 8 121,641 147,904
NET CURRENT ASSETS 454,975 415,250
TOTAL ASSETS LESS CURRENT LIABILITIES 1,508,055 1,514,338

CREDITORS
Amounts falling due after more than one year 9 (4,800 ) (6,000 )

PROVISIONS FOR LIABILITIES (4,971 ) (7,712 )
NET ASSETS 1,498,284 1,500,626

CAPITAL AND RESERVES
Called up share capital 1,300 1,300
Share premium 6,900 6,900
Revaluation reserve 10 54,210 54,210
Capital redemption reserve 300 300
Retained earnings 1,435,574 1,437,916
1,498,284 1,500,626

T.J.BIRD & SONS LIMITED (REGISTERED NUMBER: 00462960)

BALANCE SHEET - continued
31 DECEMBER 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 April 2024 and were signed on its behalf by:





N A Foxwell - Director


T.J.BIRD & SONS LIMITED (REGISTERED NUMBER: 00462960)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


1. STATUTORY INFORMATION

T.J.Bird & Sons Limited 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 as modified by the revaluation of certain assets.

Turnover
Turnover comprises income receivable from the principal activities of the company exclusive of discounts, rebates and value added tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - Not depreciated
Long leasehold - Not depreciated
Plant and machinery - at varying rates on cost and at variable rates on reducing balance
Motor vehicles - at variable rates on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.


T.J.BIRD & SONS LIMITED (REGISTERED NUMBER: 00462960)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Development
costs
£
COST
At 1 January 2023
and 31 December 2023 7,678
NET BOOK VALUE
At 31 December 2023 7,678
At 31 December 2022 7,678

T.J.BIRD & SONS LIMITED (REGISTERED NUMBER: 00462960)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


5. TANGIBLE FIXED ASSETS
Freehold Long Plant and Motor
property leasehold machinery vehicles Totals
£ £ £ £ £
COST
At 1 January 2023
and 31 December 2023 547,137 89,952 553,105 26,328 1,216,522
DEPRECIATION
At 1 January 2023 1,737 20,446 362,557 21,354 406,094
Charge for year - - 32,905 2,138 35,043
At 31 December 2023 1,737 20,446 395,462 23,492 441,137
NET BOOK VALUE
At 31 December 2023 545,400 69,506 157,643 2,836 775,385
At 31 December 2022 545,400 69,506 190,548 4,974 810,428

6. FIXED ASSET INVESTMENTS

2023 2022
£ £
Other investments not loans 29,637 40,602
Other loans 240,380 240,380
270,017 280,982

Additional information is as follows:
Other
investments
£
COST OR VALUATION
At 1 January 2023 40,602
Impairments (10,965 )
At 31 December 2023 29,637
NET BOOK VALUE
At 31 December 2023 29,637
At 31 December 2022 40,602

T.J.BIRD & SONS LIMITED (REGISTERED NUMBER: 00462960)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


6. FIXED ASSET INVESTMENTS - continued

Cost or valuation at 31 December 2023 is represented by:

Other
investments
£
Valuation in 2019 42,781
Valuation in 2020 14,130
Valuation in 2021 9,995
Valuation in 2022 (26,320 )
Valuation in 2023 (10,965 )
Cost 16
29,637
Other loans
£
At 1 January 2023
and 31 December 2023 240,380

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 2,083 28,950
Other debtors 50,151 46,008
52,234 74,958

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade creditors (818 ) (818 )
Taxation and social security 6,752 7,124
Other creditors 115,707 141,598
121,641 147,904

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£ £
Other creditors 4,800 6,000

T.J.BIRD & SONS LIMITED (REGISTERED NUMBER: 00462960)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


10. RESERVES
Revaluation
reserve
£
At 1 January 2023
and 31 December 2023 54,210