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REGISTERED NUMBER: 13511173 (England and Wales)















BIRD CONSTRUCTION SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2024






BIRD CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 13511173)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3 to 6


BIRD CONSTRUCTION SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST JULY 2024







DIRECTORS: B Bird
Mrs J Bird





REGISTERED OFFICE: Nyth Bach
Millfield
Quakers Yard
Treharris
CF46 5LD





REGISTERED NUMBER: 13511173 (England and Wales)





ACCOUNTANTS: Johns Jones & Lo Limited
Chartered Accountants & Registered Auditors
16 Lambourne Crescent
Cardiff Business Park
Llanishen
Cardiff
CF14 5GF

BIRD CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 13511173)

BALANCE SHEET
31ST JULY 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 4 92,535 23,962
Cash at bank 5,002 129,167
97,537 153,129
CREDITORS
Amounts falling due within one year 5 27,102 118,397
NET CURRENT ASSETS 70,435 34,732
TOTAL ASSETS LESS CURRENT
LIABILITIES

70,435

34,732

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 70,433 34,730
70,435 34,732

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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 23rd April 2025 and were signed on its behalf by:





B Bird - Director


BIRD CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 13511173)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST JULY 2024

1. STATUTORY INFORMATION

Bird Construction Services 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.

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.

The accounts have been prepared on a going concern basis.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the statement of financial position date and the amounts reported for revenues and expenses during the period. However, the nature of estimation means that actual outcomes could differ from those estimates.

Recoverability of debtors
Estimation is involved in the assessment of the recoverability of debtors and the calculation of the associated bad debt provision. Factors such as the age of the debt, prior experience and recoverability statistics are included in management's assessment

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

BIRD CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 13511173)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from banks. Debt instruments (other than those wholly repayable or receivable within one year), including loans and account receivables and payables, are initially measured at the transaction price (adjusted for transaction cost) and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangement constitutes a financing transaction, such as a trade debtor or creditor on extended credit terms, initial measurement is at the present value of future cash flows discounted at a market rate of interest. Subsequent measurement is at amortised cost.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is identified, an impairment loss is recognised in the statement of comprehensive income. For financial assets measured at amortised cost, the impairment loss is measured as the difference between carrying amount and the present value of estimated cash flows discounted at the original effective interest rate. If the financial instrument has a variable interest rate the currently effective rate under the contract is used.

A financial asset is derecognised only when the contractual rights to the cash flows from the financial asset expire or are settled or, substantially all of the risks and rewards of ownership of the financial asset have been transferred to another party or when despite having retained some, but not substantially all, risks and rewards of ownership, control of the asset has been transferred to another party and the other party has the practical ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer. In this case, the company derecognises the asset and recognises separately any rights and obligations retained or created in the transfer. A financial liability is derecognised when the contract that gives rise to it is settled, sold, cancelled, or expires. Where an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such as an exchange or modification, this is treated as a derecognition of the original liability, such that the difference in the respective carrying amounts together with any costs or fees incurred are 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 balance sheet date.

Cash and cash equivalents
Cash and cash equivalents include cash in hand, and deposits held at call with banks.

Going concern
These financial statements have been prepared on a going concern basis on the grounds that the Directors consider that the Company has sufficient cash resources to enable the Company to continue to meet its liabilities as they fall due.

Debtors
Debtors include trade debtors, certain other financial instruments and prepayments. Prepayments are payments made for goods or services that will be received in the future.

Creditors
Creditors include certain short and long-term financial instruments.

BIRD CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 13511173)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 48,486 23,960
Amounts owed by associates 42,611 -
Other debtors 1,438 2
92,535 23,962

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1 1
Amounts owed to associates 3,030 70,402
Taxation and social security 22,121 45,994
Other creditors 1,950 2,000
27,102 118,397

6. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st July 2024 and 31st July 2023:

2024 2023
£    £   
Mrs J Bird
Balance outstanding at start of year 1 1
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1 1

B Bird
Balance outstanding at start of year 1 1
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 1 1

Interest has not been charged by the company on the directors' loan accounts. Both accounts are repayable upon demand.

BIRD CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 13511173)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST JULY 2024

7. RELATED PARTY DISCLOSURES

During the period the company subcontracted work to the value of £444,170 (2023: £284,802) to Birkemp Limited, an associated company controlled by Mr B Bird and Mrs J Bird. £556,283 (2023: £225,624) were amounts paid out to Birkemp Limited during the year.

At 31 July 2024 there was a balance due from Birkemp Limited of £42,611 (due to Birkemp 2023: £67,372). This has been accounted for within current assets and is repayable upon demand.

Bird Plant Services paid for costs on behalf of Bird Construction Services Limited. Bird Plant Services is a partnership shared equally between the directors of Bird Construction Services Limited.

At 31 July 2024 there was a balance due to Bird Plant Services of £3,030. This has been accounted for within current liabilities and is repayable upon demand.

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party are the directors.