Registration number: 13543224

Birch Living Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 4

Birch Living Ltd

Company Information

Directors

M J Walsh J A Leyland

Registered office

76 Duddy Road Disley Stockport Cheshire SK12 2GB

Accountants

Charles Best Limited 12 Henley Close Rawdon Leeds Yorkshire LS19 6QB

Birch Living Ltd

(Registration number: 13543224)
Balance Sheet as at 31 December 2024

	Note	2024 £	2023 £
Current assets
Debtors	4	1,000	1,000
Capital and reserves
Called up share capital	5	1,000	1,000
Shareholders' funds		1,000	1,000

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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 September 2025 and signed on its behalf by:
 

......................................... M J Walsh Director

Birch Living Ltd

Notes to the Unaudited Financial Statements for the Period from 1 September 2023 to 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
76 Duddy Road
Disley
Stockport
Cheshire
SK12 2GB
England

These financial statements were authorised for issue by the Board on 26 September 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2023 - 2).

Birch Living Ltd

Notes to the Unaudited Financial Statements for the Period from 1 September 2023 to 31 December 2024

4

Debtors

Current	2024 £	2023 £
Other debtors	1,000	1,000
	1,000	1,000

5	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary A Shares of £1 each	450	450	450	450
Ordinary B Shares of £1 each	450	450	450	450
Ordinary C Shares of £1 each	50	50	50	50
Ordinary D Shares of £1 each	50	50	50	50
	1,000	1,000	1,000	1,000

6

Dividends

		2024		2023
		£		£
Interim dividend of £578.20 (2023 - £Nil) per ordinary share		57,820		-