1 April 2024 false No description of principal activity Taxfiler 2024.6 12292917 business:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12292917 2024-03-31 12292917 2024-04-01 2025-03-31 12292917 business:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12292917 business:FilletedAccounts 2024-04-01 2025-03-31 12292917 2025-03-31 12292917 business:Director1 2024-04-01 2025-03-31 12292917 business:Director2 2024-04-01 2025-03-31 12292917 business:RegisteredOffice 2024-04-01 2025-03-31 12292917 2024-03-31 12292917 core:WithinOneYear 2025-03-31 12292917 core:WithinOneYear 2024-03-31 12292917 core:AfterOneYear 2025-03-31 12292917 core:AfterOneYear 2024-03-31 12292917 core:ShareCapital core:PreviouslyStatedAmount 2025-03-31 12292917 core:ShareCapital core:PreviouslyStatedAmount 2024-03-31 12292917 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-03-31 12292917 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-03-31 12292917 core:PreviouslyStatedAmount 2025-03-31 12292917 core:PreviouslyStatedAmount 2024-03-31 12292917 business:SmallEntities 2024-04-01 2025-03-31 12292917 countries:EnglandWales 2024-04-01 2025-03-31 12292917 core:LandBuildings 2024-04-01 2025-03-31 12292917 core:PlantMachinery 2024-04-01 2025-03-31 12292917 core:FurnitureFittings 2024-04-01 2025-03-31 12292917 core:ComputerEquipment 2024-04-01 2025-03-31 12292917 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 12292917 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 12292917 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 12292917 core:LandBuildings 2024-03-31 12292917 core:PlantMachinery 2024-03-31 12292917 core:FurnitureFittings 2024-03-31 12292917 core:ComputerEquipment 2024-03-31 12292917 core:LandBuildings 2025-03-31 12292917 core:PlantMachinery 2025-03-31 12292917 core:FurnitureFittings 2025-03-31 12292917 core:ComputerEquipment 2025-03-31 12292917 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company Registration No. 12292917 (England and Wales)
BIRD HOUSE SBM LTD Unaudited accounts for the year ended 31 March 2025
BIRD HOUSE SBM LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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BIRD HOUSE SBM LTD Company Information for the year ended 31 March 2025
Directors
William Percy Fuller Frazer Hugo Timmerman
Company Number
12292917 (England and Wales)
Registered Office
C/O Williams Stanley and Co 85 Great Portland St, First Floor London W1W 7LT England
Accountants
Williams Stanley and Co
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BIRD HOUSE SBM LTD Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
59
311
Tangible assets
5
466,005
448,974
466,064
449,285
Current assets
Inventories
4,011
8,089
Debtors
6
370,926
118,010
Cash at bank and in hand
10,292
7,152
385,229
133,251
Creditors: amounts falling due within one year
7
(818,815)
(670,439)
Net current liabilities
(433,586)
(537,188)
Total assets less current liabilities
32,478
(87,903)
Creditors: amounts falling due after more than one year
8
(205,729)
(231,047)
Net liabilities
(173,251)
(318,950)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(173,351)
(319,050)
Shareholders' funds
(173,251)
(318,950)
For the year ending 31 March 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2025 and were signed on its behalf by
Frazer Hugo Timmerman Director Company Registration No. 12292917
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BIRD HOUSE SBM LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
BIRD HOUSE SBM LTD is a private company, limited by shares, registered in England and Wales, registration number 12292917. The registered office is C/O Williams Stanley and Co , 85 Great Portland St, First Floor, London, W1W 7LT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5 Years Straight Line
Plant & machinery
5 Years Straight Line
Fixtures & fittings
3 Years Straight Line
Computer equipment
3 Years Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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BIRD HOUSE SBM LTD Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Other
£
Cost
At 1 April 2024
890
At 31 March 2025
890
Amortisation
At 1 April 2024
579
Charge for the year
252
At 31 March 2025
831
Net book value
At 31 March 2025
59
At 31 March 2024
311
5
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At cost
At 1 April 2024
428,006
107,671
52,895
39,098
627,670
Additions
108,312
7,975
-
-
116,287
At 31 March 2025
536,318
115,646
52,895
39,098
743,957
Depreciation
At 1 April 2024
100,316
38,667
16,529
23,184
178,696
Charge for the year
80,371
6,806
9,854
2,225
99,256
At 31 March 2025
180,687
45,473
26,383
25,409
277,952
Net book value
At 31 March 2025
355,631
70,173
26,512
13,689
466,005
At 31 March 2024
327,690
69,004
36,366
15,914
448,974
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
22,931
20,633
Amounts due from group undertakings etc.
281,725
28,252
Accrued income and prepayments
582
10,375
Other debtors
65,688
58,750
370,926
118,010
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BIRD HOUSE SBM LTD Notes to the Accounts for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
42,110
58,271
VAT
249,855
291,086
Trade creditors
132,152
121,927
Amounts owed to group undertakings and other participating interests
163,058
57,690
Taxes and social security
131,531
95,633
Other creditors
34,759
22,081
Accruals
65,350
23,751
818,815
670,439
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
205,729
231,047
9
Transactions with related parties
At the balance sheet date, the company owed £4,115 to Birdhouse Brewing Ltd, a related party by virtue of common control. At the balance sheet date, the company was owed £832 from Birdhouse Peckham Ltd, a related party by virtue of common control. At the balance sheet date, the company owed £158,943 to Birdhouse SBM Ltd, a related party by virtue of common control. At the balance sheet date, the company was owed £280,893 from Birdhouse London Ltd, a related party by virtue of common control. All the balances owed to or from related parties are interest-free and repayable on demand.
10
Average number of employees
During the year the average number of employees was 30 (2024: 24).
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