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Registered number: 04442079
Birchwood Cladding Systems Limited
Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 04442079
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,747 9,769
7,747 9,769
CURRENT ASSETS
Stocks 5 73,390 8,560
Debtors 6 18,641 38,386
Cash at bank and in hand 214,291 229,731
306,322 276,677
Creditors: Amounts Falling Due Within One Year 7 (55,694 ) (58,297 )
NET CURRENT ASSETS (LIABILITIES) 250,628 218,380
TOTAL ASSETS LESS CURRENT LIABILITIES 258,375 228,149
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,472 ) (1,856 )
NET ASSETS 256,903 226,293
CAPITAL AND RESERVES
Called up share capital 8 2 2
Income Statement 256,901 226,291
SHAREHOLDERS' FUNDS 256,903 226,293
Page 1
Page 2
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Geoffrey Else
Director
02/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Birchwood Cladding Systems Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04442079 . The registered office is 145a Birchwood Lane, Somercotes, Alfreton, Derbyshire, DE55 4NE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold No Depreciation
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 33% on reducing balance
Computer Equipment 33% on Reducing balance
2.4. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2024 26,795 6,589 3,211 36,595
Additions - - 937 937
As at 30 June 2025 26,795 6,589 4,148 37,532
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 July 2024 20,436 5,995 395 26,826
Provided during the period 1,590 196 1,173 2,959
As at 30 June 2025 22,026 6,191 1,568 29,785
Net Book Value
As at 30 June 2025 4,769 398 2,580 7,747
As at 1 July 2024 6,359 594 2,816 9,769
5. Stocks
2025 2024
£ £
Work in progress 73,390 8,560
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 18,641 38,386
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,546 370
Other creditors 4,246 3,597
Taxation and social security 39,902 54,330
55,694 58,297
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from the director:
As at 1 July 2024 Amounts advanced Amounts repaid Amounts written off As at 30 June 2025
£ £ £ £ £
Geoff Else (26,805 ) 66,390 96,345 - 3,150
The above loan is unsecured, interest free and repayable on demand.
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