Company No: 04646524 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Investments	3	1,072,302		1,072,302
		1,072,302		1,072,302
Current assets
Debtors	4	138,550		245,000
Cash at bank and in hand		43,588		66,507
		182,138		311,507
Creditors: amounts falling due within one year	5	( 179,531)		( 309,431)
Net current assets		2,607		2,076
Total assets less current liabilities		1,074,909		1,074,378
Net assets		1,074,909		1,074,378
Capital and reserves
Called-up share capital	6	2		2
Profit and loss account		1,074,907		1,074,376
Total shareholders' funds		1,074,909		1,074,378

For the financial year 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 members have not required the Company to obtain an audit of its financial statements for the financial year 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Birchtime Limited (registered number: 04646524) were approved and authorised for issue by the Board of Directors on 09 April 2026. They were signed on its behalf by:

Anthony Birch Director

1. Accounting policies

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

General information and basis of accounting

Birchtime 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 Lowin House, Tregolls Road, Truro, Cornwall, TR1 2NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include 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 £.

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 Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 January 2025	1,072,302
At 31 December 2025	1,072,302
Carrying value at 31 December 2025	1,072,302
Carrying value at 31 December 2024	1,072,302

4. Debtors

	2025		2024
	£		£
Other debtors	138,550		245,000

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Taxation and social security	3,268		38,039
Other creditors	176,263		271,392
	179,531		309,431

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 0.02 each (2024: 2 shares of £ 1.00 each)	2		2

7. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	2025		2024
	£		£
Wareham Forest Tourist Park Limited	138,550		245,000

Wareham Forest Tourist Park Limited (subsidiary company)
During the year, the company received £18,000 (2024: £153,000) as management fees from Wareham Forest Tourist Park Limited. Also during the year, the company loaned £142,097 (2024: £75,261) to Wareham Forest Tourist Park Limited and Wareham Forest Tourist Park Limited repaid funds totalling £248,547 (2024: £60,261). At the balance sheet date the amount due from Wareham Forest Tourist Park Limited was £138,550 (2024: £245,000).