ACCOUNTS - Final Accounts preparation

Registered number: 16020609

BIRDSALL DECARBONISATION LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

BIRDSALL DECARBONISATION LIMITED

REGISTERED NUMBER: 16020609

BALANCE SHEET

AS AT 31 MARCH 2025

		2025
Note		£

Fixed assets
Intangible assets	4		3,258
			3,258
Current assets
Stocks		33,789
Debtors: amounts falling due within one year	5	78,399
Cash at bank and in hand	6	826,931
		939,119
Creditors: amounts falling due within one year	7	(877,996)
Net current assets			61,123
Total assets less current liabilities			64,381
Provisions for liabilities
Other provisions	8	(3,185)
			(3,185)
Net assets			61,196

Capital and reserves
Called up share capital			100
Profit and loss account			61,096
			61,196

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BIRDSALL DECARBONISATION LIMITED

REGISTERED NUMBER: 16020609

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

P A Birdsall

Director

Date: 28 November 2025

The notes on pages 3 to 8 form part of these financial statements.

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BIRDSALL DECARBONISATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

1.	General information

Birdsall Decarbonisation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16020609. It was incorporated on 16 October 2024.

The registered office is 34 Red Lion, Holborn, London, WC1R 4SG.

The principal activity of the entity is plumbing, heat and air-conditioning installation for projects.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102,
the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Going concern

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

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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BIRDSALL DECARBONISATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

2.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Amortisation is provided on the following bases:

Database

25%

Straight-line

2.6

Stocks

Stock includes work in progress valued at the lower of cost and net realisable value and stock of goods held for sale. Work in progress costs include all direct costs and an appropriate proportion of overhead costs, and finance charges that are released on an activity basis as contracts progress.

At each balance sheet date, stock and work in progress are assessed for impairment on a job by job or item by item basis and if necessary any impairment is recognised immediately in profit or loss.

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BIRDSALL DECARBONISATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

2.11

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance Sheet when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

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BIRDSALL DECARBONISATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.11

Financial instruments (continued)

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Employees

The average monthly number of employees, including directors, during the period was 2.

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BIRDSALL DECARBONISATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

4.	Intangible assets

		Database
		£
	Cost
	Additions	3,400
	At 31 March 2025	3,400
	Amortisation
	Charge for the period on owned assets	142
	At 31 March 2025	142
	Net book value
	At 31 March 2025	3,258

Debtors

					2025
					£


	Other debtors	100
	Prepayments and accrued income	78,299
		78,399

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	826,931
		826,931

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BIRDSALL DECARBONISATION LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2025

7.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	12,416
	Amounts owed to group undertakings	392
	Corporation tax	20,365
	Other taxation and social security	106,871
	Accruals and deferred income	737,952
		877,996

8.	Provisions

		Warranty provision
		£

	Charged to profit or loss	3,185
	At 31 March 2025	3,185

9.	Commitments under operating leases

The Company had no commitments under non-cancellable operating leases at the balance sheet date.

10.	Related party transactions
	The directors have taken advantage of the exemption in FRS 102 section 33.1A from disclosing transactions between two or more wholly owned members of a group.

11.	Controlling party

The accounts are included in the consolidated accounts of the immediate and ultimate parent entity, Birdsall Group Limited. The ultimate controlling party of the Group is the director, P Birdsall.

12.	Auditor's information

The auditor's report on the financial statements for the period ended 31 March 2025 was unqualified.

The audit report was signed on 28 November 2025 by Gary Wong BFP FCA (Senior Statutory Auditor) on behalf of Hillier Hopkins LLP.

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