REGISTERED NUMBER: 02180346 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

BIRCHFOREST LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Woodhead

Mrs J F Y L Woodhead

SECRETARY:

Mrs J F Y L Woodhead

REGISTERED OFFICE:

Cathedral House

5 Beacon Street

Lichfield

Staffordshire

WS13 7AA

REGISTERED NUMBER:

02180346 (England and Wales)

FIXED ASSETS

Tangible assets

4

2,098,758

2,097,111

CURRENT ASSETS

Debtors

5

1,029,072

1,013,096

Investments

6

48,897

48,897

Cash at bank

60,728

33,050

1,138,697

1,095,043

CREDITORS

Amounts falling due within one year

7

334,283

317,062

NET CURRENT ASSETS

804,414

777,981

TOTAL ASSETS LESS CURRENT LIABILITIES

2,903,172

2,875,092

CREDITORS

Amounts falling due after more than one year

8

461,271

493,895

NET ASSETS

2,441,901

2,381,197

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

9

1,357,403

1,357,403

Retained earnings

1,084,398

1,023,694

2,441,901

2,381,197

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 8th December 2025 and were signed on its behalf by:

P Woodhead - Director

1.	STATUTORY INFORMATION

Birchforest 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.

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.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2024

2,092,300

26,714

2,119,014

Additions

-

4,369

4,369

At 31st March 2025

2,092,300

31,083

2,123,383

DEPRECIATION

At 1st April 2024

-

21,903

21,903

Charge for year

-

2,722

2,722

At 31st March 2025

-

24,625

24,625

NET BOOK VALUE

At 31st March 2025

2,092,300

6,458

2,098,758

At 31st March 2024

2,092,300

4,811

2,097,111

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

69,572

53,596

Amounts owed by group undertakings

959,500

959,500

1,029,072

1,013,096

6.	CURRENT ASSET INVESTMENTS

31.3.25

31.3.24

£

£

Other

48,897

48,897

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

(1

)

-

Taxation and social security

61,744

56,310

Other creditors

272,540

260,752

334,283

317,062

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

271,271

303,895

Other creditors

190,000

190,000

461,271

493,895

9.

RESERVES

Revaluation

reserve

£

At 1st April 2024

and 31st March 2025

1,357,403

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31st March 2025 and 31st March 2024:

31.3.25

31.3.24

£

£

P Woodhead

Balance outstanding at start of year

(379,824

)

(372,189

)

Amounts advanced

42,317

22,365

Amounts repaid

-

(30,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(337,507

)

(379,824

)

Mrs J F Y L Woodhead

Balance outstanding at start of year

(10,000

)

-

Amounts advanced

(4,000

)

-

Amounts repaid

-

(10,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(14,000

)

(10,000

)