Company registration number 02276989 (England and Wales)
BIRCHWOOD CONSTRUCTION LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
BIRCHWOOD CONSTRUCTION LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
BIRCHWOOD CONSTRUCTION LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Cash at bank and in hand
7,434
16,354
Creditors: amounts falling due within one year
4
(89,773)
(79,704)
Net current liabilities
(82,339)
(63,350)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(82,439)
(63,450)
Total equity
(82,339)
(63,350)

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

T he members have not required the company to obtain an audit of its financial statements for the year in question 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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 6 November 2025 and are signed on its behalf by:
M Jamshed
Director
Company registration number 02276989 (England and Wales)
BIRCHWOOD CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.true

1.3
Turnover
Turnover represents the total invoice value, excluding value added tax, of goods and services rendered.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
20% Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

BIRCHWOOD CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Company information

Birchwood Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is Capital House, 272 Manchester Road, Droylsden, Manchester, M43 6PW.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024 and 31 March 2025
2,439
Depreciation and impairment
At 1 April 2024 and 31 March 2025
2,439
Carrying amount
At 31 March 2025
-
0
At 31 March 2024
-
0
BIRCHWOOD CONSTRUCTION LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
175
-
0
Other creditors
89,598
79,704
89,773
79,704
5
Financial commitments, guarantees and contingent liabilities
The directors are not aware of any contingent liabilities.
6
Events after the reporting date
There have been no significant post balance sheet events.
2025-03-31 2024-04-01 false false false 07 November 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity M Jamshed A Jamshed (Mrs)A Jamshed (Mrs)02276989 2024-04-01 2025-03-31 02276989 2025-03-31 02276989 2024-03-31 02276989 core:ShareCapital 2025-03-31 02276989 core:ShareCapital 2024-03-31 02276989 core:RetainedEarningsAccumulatedLosses 2025-03-31 02276989 core:RetainedEarningsAccumulatedLosses 2024-03-31 02276989 bus:Director1 2024-04-01 2025-03-31 02276989 core:PlantMachinery 2024-04-01 2025-03-31 02276989 2023-04-01 2024-03-31 02276989 core:OtherPropertyPlantEquipment 2024-03-31 02276989 core:OtherPropertyPlantEquipment 2025-03-31 02276989 core:OtherPropertyPlantEquipment 2024-03-31 02276989 core:CurrentFinancialInstruments 2025-03-31 02276989 core:CurrentFinancialInstruments 2024-03-31 02276989 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02276989 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 02276989 bus:FRS102 2024-04-01 2025-03-31 02276989 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 02276989 bus:Director2 2024-04-01 2025-03-31 02276989 bus:CompanySecretary1 2024-04-01 2025-03-31 02276989 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP