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REGISTERED NUMBER: 04163777 (England and Wales)









J R BIRCH (DESIGN & BUILD) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024






J R BIRCH (DESIGN & BUILD) LIMITED (REGISTERED NUMBER: 04163777)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 4


J R BIRCH (DESIGN & BUILD) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mr P Day
Mr I Edney



SECRETARY: Mr I Edney



REGISTERED OFFICE: 31 St John's
Worcester
Worcestershire
WR2 5AG



BUSINESS ADDRESS: Walnut Tree Cottage
Abbotswood
Kempsey
Worcester
WR5 3QL



REGISTERED NUMBER: 04163777 (England and Wales)



ACCOUNTANTS: Gardiner Fosh
Chartered Accountants
31 St John's
Worcester
Worcestershire
WR2 5AG



BANKERS: Barclays Bank plc
50 High Street
Evesham
Worcestershire
WR11 4XL

J R BIRCH (DESIGN & BUILD) LIMITED (REGISTERED NUMBER: 04163777)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,651 12,726
Investment property 5 121,229 121,229
127,880 133,955

CURRENT ASSETS
Stocks 750 25,109
Debtors 6 57,578 56,140
Cash at bank 167,105 140,612
225,433 221,861
CREDITORS
Amounts falling due within one year 7 69,948 68,461
NET CURRENT ASSETS 155,485 153,400
TOTAL ASSETS LESS CURRENT LIABILITIES 283,365 287,355

PROVISIONS FOR LIABILITIES 8 1,660 3,180
NET ASSETS 281,705 284,175

CAPITAL AND RESERVES
Called up share capital 200 300
Retained earnings 281,505 283,875
SHAREHOLDERS' FUNDS 281,705 284,175

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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 8 January 2025 and were signed on its behalf by:





Mr P Day - Director


J R BIRCH (DESIGN & BUILD) LIMITED (REGISTERED NUMBER: 04163777)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

J R Birch (Design & Build) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 balance sheet date.

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 10 (2023 - 8 ) .

J R BIRCH (DESIGN & BUILD) LIMITED (REGISTERED NUMBER: 04163777)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 May 2023 45,144
Disposals (5,500 )
At 30 April 2024 39,644
DEPRECIATION
At 1 May 2023 32,418
Charge for year 3,325
Eliminated on disposal (2,750 )
At 30 April 2024 32,993
NET BOOK VALUE
At 30 April 2024 6,651
At 30 April 2023 12,726

5. INVESTMENT PROPERTY

Investment Property is entered at original cost and comprises a freehold residential property which is let on a commercial basis.

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 51,390 49,162
Other debtors 6,188 6,978
57,578 56,140

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Payments on account - 7,957
Trade creditors 7,822 16,055
Taxation and social security 30,420 38,648
Other creditors 31,706 5,801
69,948 68,461

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax
Accelerated capital allowances 1,660 3,180

Deferred
tax
£   
Balance at 1 May 2023 3,180
Credit to Income Statement during year (1,520 )
Balance at 30 April 2024 1,660