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Registered number: 07317980
Birchwood Ea Limited
Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07317980
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 35,789 45,482
35,789 45,482
CURRENT ASSETS
Stocks 113,634 112,057
Debtors 5 1,079,374 296,400
Cash at bank and in hand 178,660 505,178
1,371,668 913,635
Creditors: Amounts Falling Due Within One Year 6 (673,829 ) (408,954 )
NET CURRENT ASSETS (LIABILITIES) 697,839 504,681
TOTAL ASSETS LESS CURRENT LIABILITIES 733,628 550,163
NET ASSETS 733,628 550,163
CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Profit and Loss Account 732,628 549,163
SHAREHOLDERS' FUNDS 733,628 550,163
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For the year ending 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on  and were signed on its behalf by:
Mr Harshad Patel
Director
13 February 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Birchwood Ea Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07317980 . The registered office is 205 Plumstead Road, Norwich,, Norfolk, NR1 4AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 15 years straight line
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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2.6. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any
impairment losses for bad and doubtful debts. Loans and other financial assets are initially
recognised at transaction price including any transaction costs and subsequently measured at
amortised cost determined using the effective interest method, less any impairment losses for
bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans
and other financial liabilities are initially recognised at transaction price net of any transaction
costs and subsequently measured at amortised cost determined using the effective interest
method.
2.8. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation
at the reporting date as a result of a past event, it is probable that economic benefit will be
transferred to settle the obligation and the amount of the obligation can be estimated reliably.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2023: 13)
15 13
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 December 2023 64,760 72,066 16,737 153,563
Additions - 248 - 248
As at 30 November 2024 64,760 72,314 16,737 153,811
Depreciation
As at 1 December 2023 46,261 60,704 1,116 108,081
Provided during the period 4,317 2,277 3,347 9,941
As at 30 November 2024 50,578 62,981 4,463 118,022
Net Book Value
As at 30 November 2024 14,182 9,333 12,274 35,789
As at 1 December 2023 18,499 11,362 15,621 45,482
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,962 221,115
Other debtors 1,071,412 75,285
1,079,374 296,400
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6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 306,266 314,893
Corporation tax 63,468 89,740
Other taxes and social security 2,765 2,441
Other creditors 301,330 1,880
673,829 408,954
7. Related Party Transactions
Mr Harshad Patel, Mr Mitul Patel  Mr Patrick Jonathan Newton and Mr Anthony Ailwyn Prendergast are directors of the company.
At the end of the year, amount owed by the company to the directors is £0.00 (2023:£0.00).
During the year the company has declared dividend of £0.00 (2023:£0.00).
8. Ultimate Controlling Party
Summary of Transactions with parent company
FMP Partnership Ltd
(Parent undertaking of Birchwood EA Limited)
The company has provided security by way of debenture over its assets and undertaking, a first legal charge over theleasehold property it occupies and a cross company guarantee towards the bank borrowings of its parent company.
At the balance sheet date, the amount due from FMP Partnership Limited was £0.00. The loan is interest-free and repayable on demand.
9. Summary of transactions with other related parties
Sima Consultancy Limited
(Company associated with the directors)
Mr Mitul Harshad Patel is also director of Sima Consultancy Limited.
During the year, the company has paid the management fees to Sima Consultancy Limited amounting to £36,000.00
At the balance sheet date, the amount due to Sima Consultancy Limited was £0.00. 
FMP Norfolk Limited
(Company associated with the directors)
Mr H H Patel, Mr M H Patel, Mr A A Prendergast, Mr P Newton are also directors of FMP Norfolk Limited.
During the year, the company has made sales to FMP Norfolk Limited amounting to £78,176.00 
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