REGISTERED NUMBER: 09179002 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2025

for

Birley Homes Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr W J Linnell

REGISTERED OFFICE:

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

REGISTERED NUMBER:

09179002 (England and Wales)

ACCOUNTANTS:

Clifford Roberts

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

CURRENT ASSETS

Stocks

5

353,983

319,152

Debtors

6

7,525

11,678

Cash at bank

20,808

-

382,316

330,830

CREDITORS

Amounts falling due within one year

7

408,134

299,351

NET CURRENT (LIABILITIES)/ASSETS

(25,818

)

31,479

TOTAL ASSETS LESS CURRENT LIABILITIES

(25,818

)

31,479

CREDITORS

Amounts falling due after more than one year

8

32,238

39,400

NET LIABILITIES

(58,056

)

(7,921

)

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

11

(58,256

)

(8,121

)

SHAREHOLDERS' FUNDS

(58,056

)

(7,921

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 December 2025 and were signed by:

Mr W J Linnell - Director

1.	STATUTORY INFORMATION

Birley Homes 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.

The financial statements were prepared on the going concern basis which assumes the continued support of the company's director and bankers.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% 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 Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 29 February 2024

and 28 February 2025

3,410

DEPRECIATION

At 29 February 2024

and 28 February 2025

3,410

NET BOOK VALUE

At 28 February 2025

-

At 28 February 2024

-

5.

STOCKS

2025

2024

£

£

Work-in-progress

353,983

319,152

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

6,338

11,678

VAT

1,187

-

7,525

11,678

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

9,566

9,571

Trade creditors

3,419

2,120

Amounts owed to group undertakings

283,948

283,864

VAT

-

648

Other creditors

104,172

-

Directors' current accounts

6,379

2,691

Accrued expenses

650

457

408,134

299,351

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

32,238

39,400

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loans

9,566

9,571

Amounts falling due between one and two years:

Bank loans - 1-2 years

19,133

19,133

Amounts falling due between two and five years:

Bank loans - 2-5 years

13,105

20,267

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

200

Ordinary

£1

200

200

11.

RESERVES

Retained

earnings

£

At 29 February 2024

(8,121

)

Deficit for the year

(50,135

)

At 28 February 2025

(58,256

)