Birch Groundworks and Civils Limited


Director	Deborah Lucy Lees


Registered Address	5/6 Salmon Fields Business Village
	Oldham
	OL2 6HT


Registered Number	09354228 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Tangible assets	3		13,680		18,240
			13,680		18,240
Current assets
Debtors	4	12,105		15,560
Cash at bank and on hand		7,665		9,285
		19,770		24,845
Creditors amounts falling due within one year	5	(18,960)		(21,139)
Net current assets (liabilities)			810		3,706
Total assets less current liabilities			14,490		21,946
Creditors amounts falling due after one year	6		(10,000)		(18,000)
Provisions for liabilities			(2,599)		(3,466)
Net assets			1,891		480
Capital and reserves
Called up share capital			1		1
Profit and loss account			1,890		479
Shareholders' funds			1,891		480

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 9 May 2025, and are signed on its behalf by:

Deborah Lucy Lees
Director
Registered Company No. 09354228

Birch Groundworks and Civils Limited

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Employee benefits
	The company operates a defined contribution pension scheme. Contributions payable to the company & pension scheme are charged to profit or loss in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.


		Straight line (years)
	Vehicles	10

2.	Average number of employees


		2024		2023
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	48,895
	At 31 December 24	48,895
	Depreciation and impairment
	At 01 January 24	30,655
	Charge for year	4,560
	At 31 December 24	35,215
	Net book value
	At 31 December 24	13,680
	At 31 December 23	18,240

4.	Debtors: amounts due within one year

	2024	2023
	£	£
Other debtors	12,105	15,560
Total	12,105	15,560

5.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	1,544	1,318
Bank borrowings and overdrafts	8,000	8,000
Taxation and social security	5,720	8,503
Other creditors	575	198
Accrued liabilities and deferred income	3,121	3,120
Total	18,960	21,139

6.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	10,000	18,000
Total	10,000	18,000