Company Registration No. 04751813 (England and Wales)
BIRCHWOOD CARE SERVICES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
Shenward (London) Limited
Chartered Accountants & Business Advisors
1st Floor, Kirkland House
11-15 Peterborough Road
Harrow
Middlesex
HA1 2AX
BIRCHWOOD CARE SERVICES LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 6
BIRCHWOOD CARE SERVICES LIMITED
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF BIRCHWOOD CARE SERVICES LIMITED
- 1 -

The following reproduces text of the Accountants' Report prepared in respect of the company's annual unaudited financial statements, from which the unaudited financial statements set out on pages 2 to 6 have been extracted.

"In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Birchwood Care Services Limited for the year ended 31 March 2025 set out on pages 3 to 8 from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Birchwood Care Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Birchwood Care Services Limited and state those matters that we have agreed to state to the Board of Directors of Birchwood Care Services Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Birchwood Care Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Birchwood Care Services Limited. You consider that Birchwood Care Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Birchwood Care Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Shenward (London) Limited
Chartered Accountants & Business Advisors
1st Floor, Kirkland House
11-15 Peterborough Road
Harrow
Middlesex
HA1 2AX
"
10 March 2026
BIRCHWOOD CARE SERVICES LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
44,880
62,876
Cash at bank and in hand
50,663
53,849
95,543
116,725
Creditors: amounts falling due within one year
4
(109,037)
(37,637)
Net current (liabilities)/assets
(13,494)
79,088
Creditors: amounts falling due after more than one year
5
(60,000)
(60,000)
Net (liabilities)/assets
(73,494)
19,088
Capital and reserves
Called up share capital
7
1,000
1,000
Profit and loss reserves
8
(74,494)
18,088
Total equity
(73,494)
19,088

The directors of the company have true taken advantage under section 444 of the Companies Act 2006 to not deliver the profit and loss account and the directors' report within the financial statements.

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 5 March 2026 and are signed on its behalf by:
Mr K Patel
Director
Company Registration No. 04751813
BIRCHWOOD CARE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Birchwood Care Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 66 Talbot Crescent, London, NW4 4HP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

1.2
Going concern

The financial statements have been prepared on a going concern basis. At the balance sheet date the Company had net liabilities true of £73,494; however, the director s and Malvirt Limited have agreed to provide continued financial support to enable the Company to meet its liabilities as they fall due.On this basis, the directors consider it appropriate to prepare the financial statements on a going concern basis as the Company is expected to continue in operational existence for the foreseeable future.

1.3
Turnover

Turnover is recognised at the value of the consideration received or receivable for care services provided.

1.4
Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets, and liabilities like trade and other debtors and trade and other creditors.

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 objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

BIRCHWOOD CARE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
14
11
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
18,674
27,466
Amounts owed by group undertakings
-
0
34,585
18,674
62,051
Deferred tax asset (note 6)
26,206
825
44,880
62,876
BIRCHWOOD CARE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
20,971
-
0
Corporation tax
5,616
5,616
Other taxation and social security
43,461
19,308
Other creditors
38,989
12,713
109,037
37,637
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
60,000
60,000
6
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Assets
Assets
2025
2024
Balances:
£
£
Accelerated capital allowances
207
252
Tax losses
25,999
573
26,206
825
2025
Movements in the year:
£
Asset at 1 April 2024
(825)
Credit to profit or loss
(25,381)
Asset at 31 March 2025
(26,206)
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
BIRCHWOOD CARE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
8
Profit and loss reserves

The only movement in reserves for the years ended 31 March 2025 and 31 March 2024 is loss for the year.

9
Financial commitments, guarantees and contingent liabilities

The company is party to a cross guarantee to secure the bank borrowings of Malvirt Limited, a fellow subsidiary. At the year end, the total loans outstanding were £149,215(2024: £1 66,377 ).

10
Parent company

The company's ultimate parent undertaking at the balance sheet date was Birchwood Care Group Limited, a company registered in England and Wales.

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