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REGISTERED NUMBER: 04163777 (England and Wales)

J R BIRCH (DESIGN & BUILD) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

J R BIRCH (DESIGN & BUILD) LIMITED (REGISTERED NUMBER: 04163777) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 4

| J R BIRCH (DESIGN & BUILD) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

| DIRECTORS: | Mr P Day

| Mr I Edney

| SECRETARY: | Mr I Edney

| REGISTERED OFFICE: | 31 St John's

| Worcester

| Worcestershire

| WR2 5AG

| REGISTERED NUMBER: | 04163777 (England and Wales)

| ACCOUNTANTS: | Gardiner Fosh

| Chartered Accountants

| 31 St John's

| Worcester

| Worcestershire

| WR2 5AG

| BANKERS: | Barclays Bank plc

| 50 High Street

| Evesham

| Worcestershire

| WR11 4XL

J R BIRCH (DESIGN & BUILD) LIMITED (REGISTERED NUMBER: 04163777) |

BALANCE SHEET

30 APRIL 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 3,326 |  | 6,651 |  |

Investment property | 5 | 121,229 |  | 121,229 |  |

124,555 |  | 127,880 |  |

CURRENT ASSETS

Stocks | 750 |  | 750 |  |

Debtors | 6 | 88,427 |  | 57,578 |  |

Cash at bank | 188,323 |  | 167,105 |  |

277,500 |  | 225,433 |  |

CREDITORS

Amounts falling due within one year | 7 | 94,887 |  | 69,948 |  |

NET CURRENT ASSETS | 182,613 |  | 155,485 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 307,168 |  | 283,365 |  |

PROVISIONS FOR LIABILITIES | 8 | 830 |  | 1,660 |  |

NET ASSETS | 306,338 |  | 281,705 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 306,138 |  | 281,505 |  |

SHAREHOLDERS' FUNDS | 306,338 |  | 281,705 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 10 November 2025 and were signed on its behalf by:

Mr P Day - Director

J R BIRCH (DESIGN & BUILD) LIMITED (REGISTERED NUMBER: 04163777) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1. | STATUTORY INFORMATION

| J R Birch (Design & Build) 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| 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.

| Motor vehicles | - | 25% on cost

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 10 ) .

J R BIRCH (DESIGN & BUILD) LIMITED (REGISTERED NUMBER: 04163777) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2025

4. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 39,644 |  |

| DEPRECIATION

| At 1 May 2024 | 32,993 |  |

| Charge for year | 3,325 |  |

| At 30 April 2025 | 36,318 |  |

| NET BOOK VALUE

| At 30 April 2025 | 3,326 |  |

| At 30 April 2024 | 6,651 |  |

5. | INVESTMENT PROPERTY

| Investment Property is entered at original cost and comprises a freehold residential property which is let on a commercial basis.

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 72,024 |  | 51,390 |  |

| Other debtors | 16,403 |  | 6,188 |  |

88,427 |  | 57,578 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Payments on account | 9,133 |  | - |  |

| Trade creditors | 53,488 |  | 7,822 |  |

| Taxation and social security | 26,290 |  | 30,420 |  |

| Other creditors | 5,976 |  | 31,706 |  |

94,887 |  | 69,948 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 830 |  | 1,660 |  |

| Deferred |

| tax |

£ |

| Balance at 1 May 2024 | 1,660 |  |

| Credit to Income Statement during year | (830 | ) |

| Balance at 30 April 2025 | 830 |  |