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REGISTERED NUMBER: 13511173 (England and Wales)

BIRD CONSTRUCTION SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

BIRD CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 13511173) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |  | to |  | 6

| BIRD CONSTRUCTION SERVICES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST JULY 2025

| DIRECTORS: | B Bird

| Mrs J Bird

| REGISTERED OFFICE: | Nyth Bach

| Millfield

| Quakers Yard

| Treharris

| CF46 5LD

| REGISTERED NUMBER: | 13511173 (England and Wales)

| ACCOUNTANTS: | Johns Jones & Lo Limited

| Chartered Accountants & Registered Auditors

| 16 Lambourne Crescent

| Cardiff Business Park

| Llanishen

| Cardiff

| CF14 5GF

BIRD CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 13511173) |

BALANCE SHEET

31ST JULY 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 56,391 |  | 92,535 |  |

Cash at bank | 115,731 |  | 5,002 |  |

172,122 |  | 97,537 |  |

CREDITORS

Amounts falling due within one year | 5 | 75,828 |  | 27,102 |  |

NET CURRENT ASSETS | 96,294 |  | 70,435 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 96,294 |  | 70,435 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 96,292 |  | 70,433 |  |

96,294 |  | 70,435 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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 11th February 2026 and were signed on its behalf by:

B Bird - Director

BIRD CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 13511173) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST JULY 2025

1. | STATUTORY INFORMATION

| Bird Construction Services Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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 accounts have been prepared on a going concern basis.

| Significant judgements and estimates

| Preparation of the financial statements requires management to make significant judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the statement of financial position date and the amounts reported for revenues and expenses during the period. However, the nature of estimation means that actual outcomes could differ from those estimates.

| Recoverability of debtors

| Estimation is involved in the assessment of the recoverability of debtors and the calculation of the associated bad debt provision. Factors such as the age of the debt, prior experience and recoverability statistics are included in management's assessment

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

BIRD CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 13511173) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST JULY 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from banks. Debt instruments (other than those wholly repayable or receivable within one year), including loans and account receivables and payables, are initially measured at the transaction price (adjusted for transaction cost) and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangement constitutes a financing transaction, such as a trade debtor or creditor on extended credit terms, initial measurement is at the present value of future cash flows discounted at a market rate of interest. Subsequent measurement is at amortised cost.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If such evidence is identified, an impairment loss is recognised in the statement of comprehensive income. For financial assets measured at amortised cost, the impairment loss is measured as the difference between carrying amount and the present value of estimated cash flows discounted at the original effective interest rate. If the financial instrument has a variable interest rate the currently effective rate under the contract is used.

| A financial asset is derecognised only when the contractual rights to the cash flows from the financial asset expire or are settled or, substantially all of the risks and rewards of ownership of the financial asset have been transferred to another party or when despite having retained some, but not substantially all, risks and rewards of ownership, control of the asset has been transferred to another party and the other party has the practical ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer. In this case, the company derecognises the asset and recognises separately any rights and obligations retained or created in the transfer. A financial liability is derecognised when the contract that gives rise to it is settled, sold, cancelled, or expires. Where an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such as an exchange or modification, this is treated as a derecognition of the original liability, such that the difference in the respective carrying amounts together with any costs or fees incurred are recognised in profit or loss.

| 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.

| Cash and cash equivalents

| Cash and cash equivalents include cash in hand, and deposits held at call with banks.

| Going concern

| These financial statements have been prepared on a going concern basis on the grounds that the Directors consider that the Company has sufficient cash resources to enable the Company to continue to meet its liabilities as they fall due.

| Debtors

| Debtors include trade debtors, certain other financial instruments and prepayments. Prepayments are payments made for goods or services that will be received in the future.

| Creditors

| Creditors include certain short and long-term financial instruments.

BIRD CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 13511173) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST JULY 2025

3. | EMPLOYEES AND DIRECTORS

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

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 54,794 |  | 48,486 |  |

| Amounts owed by associates | - |  | 42,611 |  |

| Other debtors | 1,597 |  | 1,438 |  |

56,391 |  | 92,535 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | - |  | 1 |  |

| Amounts owed to associates | 56,407 |  | 3,030 |  |

| Taxation and social security | 18,271 |  | 22,121 |  |

| Other creditors | 1,150 |  | 1,950 |  |

75,828 |  | 27,102 |  |

6. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2025 | 2024 |

£ | £ |

| Mrs J Bird

| Balance outstanding at start of year | 1 |  | 1 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1 |  | 1 |  |

| B Bird

| Balance outstanding at start of year | 1 |  | 1 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 1 |  | 1 |  |

| Interest has not been charged by the company on the directors' loan accounts. Both accounts are repayable upon demand.

BIRD CONSTRUCTION SERVICES LTD (REGISTERED NUMBER: 13511173) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST JULY 2025

7. | RELATED PARTY DISCLOSURES

| At 31 July 2025 there was a balance due to Birkemp Limited of £53,377 (due by Birkemp 2024: £42,611). This has been accounted for within current assets and is repayable upon demand.Birkemp Limited is an associated company controlled by Mr B Bird and Mrs J Bird.

| At 31 July 2024 there was a balance due to Bird Plant Services of £3,030. This has been accounted for within current liabilities and is repayable upon demand. Bird Plant Services is a partnership shared equally between the directors of Bird Construction Services Limited.

8. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party are the directors.