Silverfin false false 31/12/2024 01/12/2023 31/12/2024 M S Besley 10/11/2022 R S Parson 10/11/2022 R C Wallis 10/11/2022 19 September 2025 The principal activity of the company during the period was the rental of a commercial property. 14475607 2024-12-31 14475607 bus:Director1 2024-12-31 14475607 bus:Director2 2024-12-31 14475607 bus:Director3 2024-12-31 14475607 2023-11-30 14475607 core:CurrentFinancialInstruments 2024-12-31 14475607 core:CurrentFinancialInstruments 2023-11-30 14475607 core:Non-currentFinancialInstruments 2024-12-31 14475607 core:Non-currentFinancialInstruments 2023-11-30 14475607 core:ShareCapital 2024-12-31 14475607 core:ShareCapital 2023-11-30 14475607 core:RetainedEarningsAccumulatedLosses 2024-12-31 14475607 core:RetainedEarningsAccumulatedLosses 2023-11-30 14475607 bus:OrdinaryShareClass1 2024-12-31 14475607 2023-12-01 2024-12-31 14475607 bus:FilletedAccounts 2023-12-01 2024-12-31 14475607 bus:SmallEntities 2023-12-01 2024-12-31 14475607 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-12-31 14475607 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-12-31 14475607 bus:Director1 2023-12-01 2024-12-31 14475607 bus:Director2 2023-12-01 2024-12-31 14475607 bus:Director3 2023-12-01 2024-12-31 14475607 2022-12-01 2023-11-30 14475607 core:Non-currentFinancialInstruments 2023-12-01 2024-12-31 14475607 bus:OrdinaryShareClass1 2023-12-01 2024-12-31 14475607 bus:OrdinaryShareClass1 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure xbrli:shares

Company No: 14475607 (England and Wales)

# BIRCHCLAY LIMITED

### Unaudited Financial Statements
For the financial period from 01 December 2023 to 31 December 2024
Pages for filing with the registrar

BIRCHCLAY LIMITED

## Unaudited Financial Statements

For the financial period from 01 December 2023 to 31 December 2024

Contents

BIRCHCLAY LIMITED

## BALANCE SHEET

As at 31 December 2024
BIRCHCLAY LIMITED

## BALANCE SHEET (continued)

As at 31 December 2024

| Note | 31.12.2024 |  | 30.11.2023
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 683,338 |  | 683,338
|  | 683,338 |  | 683,338
Current assets |  |  |  |
Debtors | 4 | 47,070 |  | 53,044
Cash at bank and in hand |  | 32,116 |  | 27,776
|  | 79,186 |  | 80,820
Creditors: amounts falling due within one year | 5 | ( 2,988) |  | ( 6,609)
Net current assets |  | 76,198 |  | 74,211
Total assets less current liabilities |  | 759,536 |  | 757,549
Creditors: amounts falling due after more than one year | 6 | ( 764,924) |  | ( 764,924)
Net liabilities |  | ( 5,388) |  | ( 7,375)
Capital and reserves |  |  |  |
Called-up share capital | 7 | 76 |  | 5
Profit and loss account |  | ( 5,464 ) |  | ( 7,380 )
Total shareholders' deficit |  | ( 5,388) |  | ( 7,375)

For the financial period ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Birchclay Limited (registered number: 14475607) were approved and authorised for issue by the Board of Directors on 19 September 2025. They were signed on its behalf by:

M S Besley Director |

BIRCHCLAY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 December 2023 to 31 December 2024
BIRCHCLAY LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 December 2023 to 31 December 2024

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Birchclay Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 7 Cavalier Road, Heathfield, Newton Abbot, TQ12 6TQ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Reporting period length

The reporting period length has been extended to a 13 month period, therefore the amounts presented in the financial statements are not entirely comparable to the prior period.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.
Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.
Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

#### 2. Employees

| Period from 01.12.2023 to 31.12.2024 |  | Year ended 30.11.2023
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 0 |  | 0

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 December 2023 | 683,338
As at 31 December 2024 | 683,338

#### 4. Debtors

| 31.12.2024 |  | 30.11.2023
| £ |  | £
Trade debtors | 2,070 |  | 0
Prepayments | 0 |  | 2,425
Other debtors | 45,000 |  | 50,619
| 47,070 |  | 53,044

#### 5. Creditors: amounts falling due within one year

| 31.12.2024 |  | 30.11.2023
| £ |  | £
Trade creditors | 0 |  | 194
Accruals | 2,100 |  | 1,570
Other taxation and social security | 888 |  | 4,845
| 2,988 |  | 6,609

#### 6. Creditors: amounts falling due after more than one year

| 31.12.2024 |  | 30.11.2023
| £ |  | £
Other creditors | 764,924 |  | 764,924

There are no amounts included above in respect of which any security has been given by the small entity.

#### 7. Called-up share capital

| 31.12.2024 |  | 30.11.2023
| £ |  | £
Allotted, called-up and fully-paid |  |  |
76 Ordinary shares of £ 1.00 each (30.11.2023: 5 shares of £ 1.00 each) | 76 |  | 5

#### 8. Related party transactions

Transactions with owners holding a participating interest in the entity

| 31.12.2024 |  | 30.11.2023
| £ |  | £
During the period the company maintained long term interest free loans from 10 separate companies and individuals, being the company's shareholders. | 764,924 |  | 764,924

Other related party transactions

| 31.12.2024 |  | 30.11.2023
| £ |  | £
During the period the company provided an interest free loan to Oakdene Trading Limited in furtherance of the company's objectives. | 45,000 |  | 50,000