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REGISTERED NUMBER: 03748950 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS

| FOR THE YEAR ENDED 5 APRIL 2025

| FOR

| F D BIRD & SONS LIMITED

F D BIRD & SONS LIMITED (REGISTERED NUMBER: 03748950)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 5 April 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

F D BIRD & SONS LIMITED

COMPANY INFORMATION

for the Year Ended 5 April 2025

| DIRECTORS: | P A Bird

| J C Bird

| M D Bird

| SECRETARY: | P A Bird

| REGISTERED OFFICE: | The Old Hall

| Riston Road

| Catwick

| Beverley

| East Yorkshire

| HU17 5PR

| REGISTERED NUMBER: | 03748950 (England and Wales)

| ACCOUNTANTS: | Sowerby

| Chartered Accountants

| Beckside Court

| Annie Reed Road

| Beverley

| East Yorkshire

| HU17 0LF

F D BIRD & SONS LIMITED (REGISTERED NUMBER: 03748950)

BALANCE SHEET

5 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 501,378 |  | 258,130 |  |

Investment property | 5 | 2,237,465 |  | 2,200,000 |  |

2,738,843 |  | 2,458,130 |  |

CURRENT ASSETS

Debtors | 6 | 4,420,242 |  | 4,443,719 |  |

Cash at bank | 232,430 |  | 305,966 |  |

4,652,672 |  | 4,749,685 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,791,058 |  | 2,564,131 |  |

NET CURRENT ASSETS | 2,861,614 |  | 2,185,554 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 5,600,457 |  | 4,643,684 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (221,988 | ) | (68,164 | ) |

PROVISIONS FOR LIABILITIES | (397,503 | ) | (336,691 | ) |

NET ASSETS | 4,980,966 |  | 4,238,829 |  |

F D BIRD & SONS LIMITED (REGISTERED NUMBER: 03748950)

BALANCE SHEET - continued

5 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

CAPITAL AND RESERVES

Called up share capital | 800 |  | 800 |  |

Non distributable reserves | 11 | 816,474 |  | 816,474 |  |

Retained earnings | 4,163,692 |  | 3,421,555 |  |

SHAREHOLDERS' FUNDS | 4,980,966 |  | 4,238,829 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 April 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 7 January 2026 and were signed on its behalf by:

P A Bird - Director | J C Bird - Director

M D Bird - Director

F D BIRD & SONS LIMITED (REGISTERED NUMBER: 03748950)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 5 April 2025

1. | STATUTORY INFORMATION

| FD Bird & Sons Limited is a company incorporated and domiciled in England and has its registered office and principle place of business at The Old Hall, Riston Road, Catwick, Beverley, HU17 5PR.

| The principal activity of the Company is storage contractors.

| The presentational currency of the financial statements is 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 as modified by the revaluation of certain assets.

| Having regard to liquidity risk, current market conditions and other factors affecting the company, the use of the going concern basis of accounting is appropriate as, in the opinion of the directors, there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.

| The directors, having taken into the factors discussed above as well as the uncertainties of the current economic environment, have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

| Turnover

| Turnover is the amount derived from ordinary activities, measured at the fair value of the consideration received or receivable. Turnover excludes value added tax and trade discounts.

| Turnover from services is recognised on completion of service, or when those services span the year end date, by reference to the stage of completion at the balance sheet date

| Sales are recognised at the point which the company has fulfilled its contractual obligations and the risks and rewards attached to the product, have been transferred to the customer.

| Tangible fixed assets

| Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

| Land and buildings - 4% on cost excluding land

| Plant and machinery etc - 30% on cost, 20% on cost and 10% on cost

| Investment property

| Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

F D BIRD & SONS LIMITED (REGISTERED NUMBER: 03748950)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 5 April 2025

2. | ACCOUNTING POLICIES - continued

| 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 taxation

| 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 8 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 6 April 2024 | 633,022 |  |

| Additions | 321,133 |  |

| At 5 April 2025 | 954,155 |  |

| DEPRECIATION

| At 6 April 2024 | 374,892 |  |

| Charge for year | 77,885 |  |

| At 5 April 2025 | 452,777 |  |

| NET BOOK VALUE

| At 5 April 2025 | 501,378 |  |

| At 5 April 2024 | 258,130 |  |

F D BIRD & SONS LIMITED (REGISTERED NUMBER: 03748950)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 5 April 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 6 April 2024

| and 5 April 2025 | 251,865 |  |

| DEPRECIATION

| At 6 April 2024

| and 5 April 2025 | 128,092 |  |

| NET BOOK VALUE

| At 5 April 2025 | 123,773 |  |

| At 5 April 2024 | 123,773 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 6 April 2024 | 2,200,000 |  |

| Additions | 37,465 |  |

| At 5 April 2025 | 2,237,465 |  |

| NET BOOK VALUE

| At 5 April 2025 | 2,237,465 |  |

| At 5 April 2024 | 2,200,000 |  |

| The directors have reviewed the carrying amount of the investment property at the year end based on similarly property values and committed rental income and adjusted the fair value accordingly.

| .

F D BIRD & SONS LIMITED (REGISTERED NUMBER: 03748950)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 5 April 2025

5. | INVESTMENT PROPERTY - continued

| Fair value at 5 April 2025 is represented by:

£ |

| Valuation in 2007 | 2,460,790 |  |

| Valuation in 2011 | (750,000 | ) |

| Valuation in 2017 | (350,000 | ) |

| Valuation in 2018 | (272,158 | ) |

| Cost | 1,148,833 |  |

2,237,465 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 269,759 |  | 85,714 |  |

| Amounts owed by related parties | 4,002,896 |  | 4,277,777 |  |

| Other debtors | 147,587 |  | 80,228 |  |

4,420,242 |  | 4,443,719 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 33,557 |  | 43,312 |  |

| Trade creditors | 123,930 |  | 31,087 |  |

| Amounts owed to related parties | 1,395,833 |  | 2,292,411 |  |

| Taxation and social security | 197,453 |  | 161,095 |  |

| Other creditors | 40,285 |  | 36,226 |  |

1,791,058 |  | 2,564,131 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | 221,988 |  | 68,164 |  |

F D BIRD & SONS LIMITED (REGISTERED NUMBER: 03748950)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 5 April 2025

9. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

2025 | 2024 |

£ | £ |

| Gross obligations repayable:

| Within one year | 47,430 |  | 47,430 |  |

| Between one and five years | 222,729 |  | 68,905 |  |

270,159 |  | 116,335 |  |

| Finance charges repayable:

| Within one year | 13,873 |  | 4,118 |  |

| Between one and five years | 741 |  | 741 |  |

14,614 |  | 4,859 |  |

| Net obligations repayable:

| Within one year | 33,557 |  | 43,312 |  |

| Between one and five years | 221,988 |  | 68,164 |  |

255,545 |  | 111,476 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 255,545 |  | 111,476 |  |

11. | RESERVES

| Non

| distributable

| reserves

£ |

| At 6 April 2024

| and 5 April 2025 | 816,474 |  |

F D BIRD & SONS LIMITED (REGISTERED NUMBER: 03748950)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 5 April 2025

12. | CONTINGENT LIABILITIES

| There is an unlimited bank cross guarantee between F D Bird & Sons Limited, Yarrows Aggregates Limited and F D Bird & Sons.

13. | ULTIMATE CONTROLLING PARTY

| The company is not under the control of any one individual or party.