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REGISTERED NUMBER: 00325691 (England and Wales)















BIRCH ESTATES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024






BIRCH ESTATES LIMITED (REGISTERED NUMBER: 00325691)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BIRCH ESTATES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: D K McDonald
A J Robinson





REGISTERED OFFICE: Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD





REGISTERED NUMBER: 00325691 (England and Wales)





ACCOUNTANTS: Clarke Nicklin LLP
Chartered Accountants
Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD

BIRCH ESTATES LIMITED (REGISTERED NUMBER: 00325691)

BALANCE SHEET
30 SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 17,174,974 11,906,369

CURRENT ASSETS
Debtors 5 250,978 232,644
Cash at bank 262,637 333,880
513,615 566,524
CREDITORS
Amounts falling due within one year 6 5,589,087 5,499,804
NET CURRENT LIABILITIES (5,075,472 ) (4,933,280 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

12,099,502

6,973,089

PROVISIONS FOR LIABILITIES 2,673,422 1,372,837
NET ASSETS 9,426,080 5,600,252

CAPITAL AND RESERVES
Called up share capital 7 9,000 9,000
Retained earnings 9,417,080 5,591,252
SHAREHOLDERS' FUNDS 9,426,080 5,600,252

BIRCH ESTATES LIMITED (REGISTERED NUMBER: 00325691)

BALANCE SHEET - continued
30 SEPTEMBER 2024


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 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 26 June 2025 and were signed on its behalf by:





A J Robinson - Director


BIRCH ESTATES LIMITED (REGISTERED NUMBER: 00325691)

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


1. STATUTORY INFORMATION

Birch Estates 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 as modified by the revaluation of certain assets.

Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors have reached this conclusion giving due consideration to the projected future performance of the company and any potential risk that might impact the company's ability to meet its required solvency levels. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Turnover
Turnover represents rents receivable. Income is recognised when rent becomes due.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

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.

BIRCH ESTATES LIMITED (REGISTERED NUMBER: 00325691)

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


3. EMPLOYEES AND DIRECTORS

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

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 October 2023 11,906,369
Additions 116,892
Disposals (45,000 )
Revaluations 5,196,713
At 30 September 2024 17,174,974
NET BOOK VALUE
At 30 September 2024 17,174,974
At 30 September 2023 11,906,369

Fair value at 30 September 2024 is represented by:
£   
Valuation in 2024 17,174,974

If the investment properties had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 6,481,286 6,415,021

The investment properties were valued on an open market basis on 30 September 2024 by the directors .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 48,660 33,906
Amounts owed by group undertakings 195,791 191,891
Prepayments and accrued income 6,527 6,847
250,978 232,644

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 629 3,945
Amounts owed to group undertakings 5,539,821 5,445,758
Other creditors 46,755 47,330
Accrued expenses 1,882 2,771
5,589,087 5,499,804

BIRCH ESTATES LIMITED (REGISTERED NUMBER: 00325691)

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


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,800 Ordinary £5 9,000 9,000

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the Broome Family Charitable Trust.