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REGISTERED NUMBER: 09922932 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2024

FOR

BIRCHWOOD PLANT HIRE LIMITED

BIRCHWOOD PLANT HIRE LIMITED (REGISTERED NUMBER: 09922932)

CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31st August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BIRCHWOOD PLANT HIRE LIMITED

COMPANY INFORMATION
for the Year Ended 31st August 2024







DIRECTORS: Mr R L McGall
Mrs V A McGall
Mr M J McGall





REGISTERED OFFICE: Birchwood
Westoning Road
Greenfield
Bedford
MK45 5BJ





REGISTERED NUMBER: 09922932 (England and Wales)





ACCOUNTANTS: Xeinadin
100 Barbirolli Square
Manchester
M2 3BD

BIRCHWOOD PLANT HIRE LIMITED (REGISTERED NUMBER: 09922932)

BALANCE SHEET
31st August 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 295,259 210,520

CURRENT ASSETS
Debtors 5 3,388 1,964
Cash at bank 133,524 16,870
136,912 18,834
CREDITORS
Amounts falling due within one year 6 (131,115 ) (168,190 )
NET CURRENT ASSETS/(LIABILITIES) 5,797 (149,356 )
TOTAL ASSETS LESS CURRENT LIABILITIES 301,056 61,164

CREDITORS
Amounts falling due after more than one year 7 (12,666 ) (20,667 )

PROVISIONS FOR LIABILITIES (44,697 ) (40,089 )
NET ASSETS 243,693 408

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 243,593 308
SHAREHOLDERS' FUNDS 243,693 408

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29th May 2025 and were signed on its behalf by:




Mr R L McGall - Director


BIRCHWOOD PLANT HIRE LIMITED (REGISTERED NUMBER: 09922932)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31st August 2024


1. STATUTORY INFORMATION

Birchwood Plant Hire Limited is a private company limited by share capital, incorporated in England and Wales, registration number 09922932. The address of the registered office and principal place of business is Birchwood Westoning Road, Greenfield, Bedford, England, MK45 5BJ.

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.

At the reporting date, the company's liabilities exceed its assets. The company has received assurance from the directors that they will continue to give financial support to the company for twelve months from the date of approval of these financial statements. On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis.

Turnover
Turnover is measured as the fair value of the consideration received or receivable, excluding value added tax. Turnover principally consists of the hiring out of various plant and machinery, which are recognised at the point of which the services are provided in accordance with the stage of completion.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation on tangible fixed assets is charged to the profit and loss so as to write off their value, over their estimated useful lives, using the following methods:

Fixtures and Fittings-25% straight line
Motor vehicles-25% straight line
Plant and machinery-10% straight line

At each balance sheet date, the Company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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.

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.

BIRCHWOOD PLANT HIRE LIMITED (REGISTERED NUMBER: 09922932)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st August 2024


2. ACCOUNTING POLICIES - continued

Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.

3. EMPLOYEES AND DIRECTORS

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1st September 2023 478,367 55,707 39,628 573,702
Additions 154,227 - - 154,227
At 31st August 2024 632,594 55,707 39,628 727,929
DEPRECIATION
At 1st September 2023 283,705 55,707 23,770 363,182
Charge for year 65,113 - 4,375 69,488
At 31st August 2024 348,818 55,707 28,145 432,670
NET BOOK VALUE
At 31st August 2024 283,776 - 11,483 295,259
At 31st August 2023 194,662 - 15,858 210,520

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 2,554 1,130
Other debtors 834 834
3,388 1,964

BIRCHWOOD PLANT HIRE LIMITED (REGISTERED NUMBER: 09922932)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31st August 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 8,000 8,000
Trade creditors 102 1,117
Amounts owed to group undertakings - 104,176
Tax 96,293 26,237
VAT 14,632 7,402
Other creditors 9,338 18,838
Accrued expenses 2,750 2,420
131,115 168,190

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Bank loans - 1-2 years 8,000 8,000
Bank loans - 2-5 years 4,666 12,667
12,666 20,667

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1.00 100 100

9. RELATED PARTY DISCLOSURES

As at the year end company owned £2554 (2023: -£103,046) from the other companies, under common control.