REGISTERED NUMBER: 04163777 (England and Wales)

J R BIRCH (DESIGN & BUILD) LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

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

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

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 ) .

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