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Company No: 12105008 (England and Wales)

# BIRKLAND LIMITED

### Unaudited Financial Statements
For the financial period from 01 August 2024 to 31 December 2025
Pages for filing with the registrar

BIRKLAND LIMITED

## Unaudited Financial Statements

For the financial period from 01 August 2024 to 31 December 2025

Contents

BIRKLAND LIMITED

## COMPANY INFORMATION

For the financial period from 01 August 2024 to 31 December 2025
BIRKLAND LIMITED

## COMPANY INFORMATION (continued)

For the financial period from 01 August 2024 to 31 December 2025

DIRECTORS | J A V Ely
| P Ely

REGISTERED OFFICE | Birkland Farm Birkland Lane
| South Clifton
| Newark
| NG23 7BQ
| United Kingdom

COMPANY NUMBER | 12105008 (England and Wales)

ACCOUNTANT | Duncan & Toplis Limited
| 14 London Road
| Newark
| NG24 1TW

BIRKLAND LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 31 December 2025
BIRKLAND LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 31 December 2025

| Note | 31.12.2025 |  | 31.07.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 1,404 |  | 1,782
Investment property | 4 | 675,000 |  | 562,322
|  | 676,404 |  | 564,104
Current assets |  |  |  |
Debtors | 5 | 31,200 |  | 120
Cash at bank and in hand |  | 3,620 |  | 21,261
|  | 34,820 |  | 21,381
Creditors: amounts falling due within one year | 6 | ( 556,855) |  | ( 570,157)
Net current liabilities |  | (522,035) |  | (548,776)
Total assets less current liabilities |  | 154,369 |  | 15,328
Provision for liabilities |  | ( 22,106) |  | 0
Net assets |  | 132,263 |  | 15,328
Capital and reserves |  |  |  |
Called-up share capital | 7 | 1 |  | 1
Fair value reserve |  | 94,241 |  | 3,669
Profit and loss account |  | 38,021 |  | 11,658
Total shareholder's funds |  | 132,263 |  | 15,328

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Birkland Limited (registered number: 12105008) were approved and authorised for issue by the Board of Directors on 31 March 2026. They were signed on its behalf by:

P Ely Director |

BIRKLAND LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 August 2024 to 31 December 2025
BIRKLAND LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial period from 01 August 2024 to 31 December 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Birkland Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Birkland Farm Birkland Lane, South Clifton, Newark, NG23 7BQ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

##### Turnover

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

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc. | 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

#### 2. Employees

| Period from 01.08.2024 to 31.12.2025 |  | Year ended 31.07.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 1 |  | 1

#### 3. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 August 2024 | 2,903 |  | 2,903
At 31 December 2025 | 2,903 |  | 2,903
Accumulated depreciation |  |  |
At 01 August 2024 | 1,121 |  | 1,121
Charge for the financial period | 378 |  | 378
At 31 December 2025 | 1,499 |  | 1,499
Net book value |  |  |
At 31 December 2025 | 1,404 |  | 1,404
At 31 July 2024 | 1,782 |  | 1,782

#### 4. Investment property

| Investment property
| £
Valuation |
As at 01 August 2024 | 562,322
Fair value movement | 112,678
As at 31 December 2025 | 675,000

Valuation

The fair value is determined annually by the directors, on an open market value for existing use basis.

Historic cost

If the investment properties had been accounted for under the cost accounting rules, the properties would have been measured as follows:

| 31.12.2025 |  | 31.07.2024
| £ |  | £
Historic cost | 558,653 |  | 558,653

#### 5. Debtors

| 31.12.2025 |  | 31.07.2024
| £ |  | £
Trade debtors | 31,200 |  | 0
Other debtors | 0 |  | 120
| 31,200 |  | 120

#### 6. Creditors: amounts falling due within one year

| 31.12.2025 |  | 31.07.2024
| £ |  | £
Amounts owed to Group undertakings | 517,063 |  | 557,263
Accruals and deferred income | 27,066 |  | 11,843
Corporation tax | 7,831 |  | 1,051
Other taxation and social security | 4,895 |  | 0
| 556,855 |  | 570,157

#### 7. Called-up share capital

| 31.12.2025 |  | 31.07.2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
100 Ordinary shares of £ 0.01 each (31.07.2024: 1 share of £ 1.00 ) | 1 |  | 1