BIRSTALL DECORATORS LTD


Director	Nathan Spriggs


Registered Address	5 Harwood Close
	Ratby
	Leicester
	LE6 0PT


Registered Number	13529851 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		2,400		4,800
Tangible assets	4		18,562		24,895
			20,962		29,695
Current assets
Debtors	5	32,711		22,574
Cash at bank and on hand		822		9,856
		33,533		32,430
Creditors amounts falling due within one year	6	(54,230)		(62,865)
Net current assets (liabilities)			(20,697)		(30,435)
Total assets less current liabilities			265		(740)
Net assets			265		(740)
Capital and reserves
Called up share capital			1		1
Profit and loss account			264		(741)
Shareholders' funds			265		(740)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 June 2025, and are signed on its behalf by:

Nathan Spriggs
Director
Registered Company No. 13529851

BIRSTALL DECORATORS LTD

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	20	-
Vehicles	25	-
Office Equipment	-	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 24	12,000	12,000
At 31 March 25	12,000	12,000
Amortisation and impairment
At 01 April 24	7,200	7,200
Charge for year	2,400	2,400
At 31 March 25	9,600	9,600
Net book value
At 31 March 25	2,400	2,400
At 31 March 24	4,800	4,800

4.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	483	37,290	1,035	38,808
At 31 March 25	483	37,290	1,035	38,808
Depreciation and impairment
At 01 April 24	33	13,030	850	13,913
Charge for year	90	6,065	178	6,333
At 31 March 25	123	19,095	1,028	20,246
Net book value
At 31 March 25	360	18,195	7	18,562
At 31 March 24	450	24,260	185	24,895

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	14,445	13,055
Other debtors	18,266	9,519
Total	32,711	22,574

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	23,546	7,692
Other creditors	27,660	54,573
Accrued liabilities and deferred income	3,024	600
Total	54,230	62,865


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.