W. B. Birkett & Sons Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00703277

W. B. Birkett & Sons Limited

Filleted Unaudited Financial Statements

30 September 2025

W. B. Birkett & Sons Limited

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		800	171,812

Current assets

Debtors	6	47,569	161,363
Cash at bank and in hand		53,000	11,804
		---------	---------
		100,569	173,167

Creditors: amounts falling due within one year	7	139,735		169,262
		---------		---------
Net current (liabilities)/assets			( 39,166)	3,905
			--------	---------
Total assets less current liabilities			( 38,366)	175,717

Creditors: amounts falling due after more than one year	8		–	33,906

Provisions	–	41,453
	--------	---------
Net (liabilities)/assets	( 38,366)	100,358
	--------	---------

Capital and reserves

Called up share capital	5,000	5,000
Profit and loss account	( 43,366)	95,358
	--------	---------
Shareholders (deficit)/funds	( 38,366)	100,358
	--------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

W. B. Birkett & Sons Limited

Statement of Financial Position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 9 January 2026 , and are signed on behalf of the board by:

Mrs S A Parsons

Director

Company registration number: 00703277

W. B. Birkett & Sons Limited

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Duffield Road, Little Eaton, Derby, DE21 5DR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements of the company have been prepared on a going concern basis as in the opinion of the directors the company remains a going concern. The directors will not require repayments of their loans until such time as the company as sufficient working capital to sustain the business after making the payments.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	Freehold property is fully depreciated, land is not depreciated
Plant and machinery	-	10% reducing balance
Motor vehicles	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

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.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Creditors

Short term trade 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.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 7 (2024: 7 ).

5. Tangible assets

	Freehold property	Plant and machinery	Motor vehicles	Total
	£	£	£	£
Cost
At 1 October 2024	45,005	17,225	635,400	697,630
Disposals	( 45,005)	( 17,225)	( 624,750)	( 686,980)
	--------	--------	---------	---------
At 30 September 2025	–	–	10,650	10,650
	--------	--------	---------	---------
Depreciation
At 1 October 2024	39,005	15,677	471,136	525,818
Charge for the year	–	163	266	429
Disposals	( 39,005)	( 15,840)	( 461,552)	( 516,397)
	--------	--------	---------	---------
At 30 September 2025	–	–	9,850	9,850
	--------	--------	---------	---------
Carrying amount
At 30 September 2025	–	–	800	800
	--------	--------	---------	---------
At 30 September 2024	6,000	1,548	164,264	171,812
	--------	--------	---------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	34,787	128,010
Amounts owed by group undertakings and undertakings in which the company has a participating interest	–	1,400
Other debtors	12,782	31,953
	--------	---------
	47,569	161,363
	--------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	30,545	4,373
Trade creditors	26,340	65,400
Amounts owed to group undertakings and undertakings in which the company has a participating interest	10,711	–
Corporation tax	–	2,994
Social security and other taxes	35,020	28,342
Other creditors	37,119	68,153
	---------	---------
	139,735	169,262
	---------	---------

Amounts owed under HP contracts total £NIL (2024-£45,554) and are secured on the assets to which they relate.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	–	33,906
	----	--------

Creditors under HP contracts amount to £NIL (2024- £33,906) and are secured on the assets to which they relate.

9. Directors' advances, credits and guarantees

The amounts owing to the directors at the balance sheet date amounted to £16,039 (2024-£9,082), the loans are interest free and repayable on demand.

10. Controlling party

The company is controlled by W.B. Birkett & Sons (Holdings) Limited, a company registered in England & Wales.