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REGISTERED NUMBER: 00751025 (England and Wales)







Unaudited Financial Statements for the Year Ended 31 March 2025

for

Birchland Properties Limited

Birchland Properties Limited (Registered number: 00751025)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Birchland Properties Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Mr B K Milton
Mrs C R Milton





SECRETARY: Mrs C R Milton





REGISTERED OFFICE: Birchland
Colliers Lane
Charlcombe
Bath
BA1 8DP





REGISTERED NUMBER: 00751025 (England and Wales)





ACCOUNTANTS: Dunkley's
Chartered Accountants
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
BS32 4JY

Birchland Properties Limited (Registered number: 00751025)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 149,081 155,835
Investment property 5 2,325,000 2,325,000
2,474,081 2,480,835

CURRENT ASSETS
Debtors 6 36 39
Cash at bank 15,451 1,645
15,487 1,684
CREDITORS
Amounts falling due within one year 7 209,412 237,957
NET CURRENT LIABILITIES (193,925 ) (236,273 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,280,156 2,244,562

PROVISIONS FOR LIABILITIES 253,218 252,583
NET ASSETS 2,026,938 1,991,979

CAPITAL AND RESERVES
Called up share capital 8 5,000 5,000
Share premium 9 52,519 52,519
Fair value reserve 9 1,034,852 (1,064,449 )
Retained earnings 9 934,567 2,998,909
SHAREHOLDERS' FUNDS 2,026,938 1,991,979

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

Birchland Properties Limited (Registered number: 00751025)

Balance Sheet - continued
31 March 2025


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 July 2025 and were signed on its behalf by:




Mr B K Milton - Director



Mrs C R Milton - Director


Birchland Properties Limited (Registered number: 00751025)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Birchland Properties 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.

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.

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.
Workshop - 10% on reducing balance
Improvements to property - 10% on reducing balance
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33.33% on cost

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 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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

Birchland Properties Limited (Registered number: 00751025)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. TANGIBLE FIXED ASSETS
Improvements
Freehold to Plant and
property Workshop property machinery
£    £    £    £   
COST
At 1 April 2024 106,534 181,972 52,986 10,297
Disposals - - - (370 )
At 31 March 2025 106,534 181,972 52,986 9,927
DEPRECIATION
At 1 April 2024 - 163,244 37,667 2,233
Charge for year - 1,873 1,532 806
Eliminated on disposal - - - (204 )
At 31 March 2025 - 165,117 39,199 2,835
NET BOOK VALUE
At 31 March 2025 106,534 16,855 13,787 7,092
At 31 March 2024 106,534 18,728 15,319 8,064

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 53,966 27,346 3,896 436,997
Disposals (53,434 ) (3,950 ) (1,732 ) (59,486 )
At 31 March 2025 532 23,396 2,164 377,511
DEPRECIATION
At 1 April 2024 52,967 21,425 3,626 281,162
Charge for year 100 1,480 196 5,987
Eliminated on disposal (52,841 ) (3,943 ) (1,731 ) (58,719 )
At 31 March 2025 226 18,962 2,091 228,430
NET BOOK VALUE
At 31 March 2025 306 4,434 73 149,081
At 31 March 2024 999 5,921 270 155,835

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2024
and 31 March 2025 2,325,000
NET BOOK VALUE
At 31 March 2025 2,325,000
At 31 March 2024 2,325,000

Birchland Properties Limited (Registered number: 00751025)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

5. INVESTMENT PROPERTY - continued

Fair value at 31 March 2025 is represented by:
£   
Valuation in 2008 (28,345 )
Valuation in 2012 1,411,967
Valuation in 2017 277,167
Valuation in 2021 (375,000 )
Cost 1,039,211
2,325,000

If investment property had not been revalued it would have been included at the following historical cost:

31.3.25 31.3.24
£    £   
Cost 1,039,211 1,039,211

Investment property was valued on an open market basis on 31 March 2025 by the directors .

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Prepayments 36 39

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Tax 10,156 2,711
Other creditors 541 856
Directors' current accounts 195,532 232,479
Accrued expenses 3,183 1,911
209,412 237,957

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
5,000 Ordinary £1 5,000 5,000

9. RESERVES
Fair
Retained Share value
earnings premium reserve Totals
£    £    £    £   

At 1 April 2024 2,998,909 52,519 (1,064,449 ) 1,986,979
Profit for the year 34,959 34,959
Assets revalued in period (2,099,301 ) - 2,099,301 -
At 31 March 2025 934,567 52,519 1,034,852 2,021,938