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Registered number:
FOR THE YEAR ENDED 31 OCTOBER 2025
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BIRCHESTER LIMITED
COMPANY INFORMATION
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BIRCHESTER LIMITED
CONTENTS
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BIRCHESTER LIMITED
GROUP STRATEGIC REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
The directors present their Strategic report on the affairs of the Group for the year ended 31 October 2025.
The principal activity of the Group is the operation of care homes with the provision of nursing and residential care. The strategy of the business is: • To provide a high quality care and service to residents of varying age and needs. • To achieve continued growth and expansion to surrounding areas to confirm our position as one of the top providers of residential care in the UK.
The turnover for the year was £7,722,865 (As restated 2024: £6,441,947). Combined with other operating income of £42,300 (2024: £36,465), this resulted in total income for the year of £7,765,165 (As restated 2024: £6,478,412)
The Group made a profit before tax for the year of £968,081 (As restated 2024: £314,300) The strategy of the business is to provide a high quality care and service to residents of varying age and needs. To achieve continued growth and expansion to confirm our position as one of the top providers of Nursing and Residential Care in the surrounding area. With the increased pressure on living costs within the home during the year, after the refinancing at December 2023 the Company has made steady growth as shown by the profitability year on year. Although, margins and National Insurances increases have eroded throughout the whole sector nationally due to annual increases in the national living wage, inflationary pressures, plus local authority spending cuts further impacting the rates available to Health Service and Local Authority funded clients. Despite this, we continue to offer the same high level of care and service to our residents that we continually strive to provide. Although these have been challenging times, we continue to improve the qualifications, training and quality of our Nursing and the Care Staff enabling us to keep and improve the quality of care given to our clients. Thus, securing the highest level of funding available from The Care Providers ensuring financial performance can be improved upon ongoing. Within the financial year the Company had reduced its debt level, increased profitability and turnover. From the perspective of the Directors, they feel that within the year the Company was within its head room for the new facility and can fulfil its financing and regulatory obligations. This is shown on an ongoing basis within the accounts.
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BIRCHESTER LIMITED
GROUP STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Market risk:
The market is subjected to increasing pressure on both costs and quality, however, we feel we are in a good position to be able to increase our turnover as we are able to continually differentiate ourselves from some of the smaller providers within our market sector. The level of fees being paid by funded residents is directly correlated to the pressure exerted by the level of Government and Local Authority spending. Both of which have continued in a downwards trend. The narrow margins for funded residents has been offset by privately funded individuals. The Group ascertains to reduce its financial risk through the application of stringent financial controls and reporting. Legislative and regulatory risk: The increasing regulatory and legislative pressures has meant we have identified the requirement to have more formal accreditations of our operating and quality systems. We are committed to ensure we are in a position to provide high quality levels of care on a consistent basis. We have invested in our internal clinical governance procedures to monitor our care provisions. Labour & recruitment: From a customer perspective all of our turnover is achieved within the United Kingdom. However, in common with many other UK businesses we do have a reliance on overseas labour. The availability of labour is always a risk, however, we have remained proactive in our ability to recruit and retain high quality staff. Actions of competitors: There have always been new entrants into our market place offering the same service for apparently less money. We don’t feel that future years will be any different to the past and feel confident that with our strong delivery network that we are in a good place to maintain our position within the market sector. We utilise a range of measures to control the business, the key ones are as below: We also utilise a regular programme of performance indicators applicable to targets set for each financial and non-financial performance measures which are closely monitored by the Board. We believe all these indicators provide a good basis for control and look forward to all the measures improving in the coming year as a result of initiatives implemented by the Directors.
This report was approved by the board and signed on its behalf.
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BIRCHESTER LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
The directors present their report and the financial statements for the year ended 31 October 2025.
The directors are responsible for preparing the Group Strategic Report, the Directors' Report and the consolidated financial statements in accordance with applicable law and regulations.
In preparing these financial statements, the directors are required to:
∙select suitable accounting policies for the Group's financial statements and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Group will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The profit for the year, after taxation, amounted to £652,642 (As restated 2024 - £336,635).
No dividends were paid in the current or previous year.
The directors who served during the year were:
Details concerning principal activity, business review, principal risks and uncertainties (including financial instruments), future developments and financial key performance indicators (KPIs) are included in the Strategic Report.
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BIRCHESTER LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Under section 487(2) of the Companies Act 2006, MHA will be deemed to have been reappointed as auditor 28 days after these financial statements were sent to members or 28 days after the latest date prescribed for filing the accounts with the registrar, whichever is earlier.
This report was approved by the board and signed on its behalf.
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BIRCHESTER LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRCHESTER LIMITED
We have audited the financial statements of BIRCHESTER LIMITED (the 'Parent Company') and its subsidiaries (the 'Group') for the year ended 31 October 2025, which comprise the Consolidated Profit and Loss Account, the Consolidated Analysis of Net Debt, the Consolidated Balance Sheet, the Company Balance Sheet, the Consolidated Statement of Cash Flows, the Consolidated Statement of Changes in Equity, the Company Statement of Changes in Equity and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
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BIRCHESTER LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRCHESTER LIMITED (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditor's Report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
In our opinion, based on the work undertaken in the course of the audit:
∙the information given in the Group Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
∙the Group Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.
In the light of the knowledge and understanding of the Group and the Parent Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Group Strategic Report or the Directors' Report.
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BIRCHESTER LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRCHESTER LIMITED (CONTINUED)
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor's Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Group financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
• Enquiry of management around actual and potential litigation and claims; • Enquiry of staff to identify any instances of non-compliance with laws and regulations; • Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness and reviewing accounting estimates for bias; • Reviewing minutes of meetings of those charged with governance; • Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditor's Report.
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BIRCHESTER LIMITED
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF BIRCHESTER LIMITED (CONTINUED)
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.
Peterborough, United Kingdom
Date:
MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542)
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BIRCHESTER LIMITED
CONSOLIDATED PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2025
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BIRCHESTER LIMITED
REGISTERED NUMBER: 02959920
CONSOLIDATED BALANCE SHEET
AS AT 31 OCTOBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 16 to 35 form part of these financial statements.
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BIRCHESTER LIMITED
REGISTERED NUMBER: 02959920
COMPANY BALANCE SHEET
AS AT 31 OCTOBER 2025
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 16 to 35 form part of these financial statements.
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BIRCHESTER LIMITED
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2025
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BIRCHESTER LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2025
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BIRCHESTER LIMITED
CONSOLIDATED STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 OCTOBER 2025
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BIRCHESTER LIMITED
CONSOLIDATED ANALYSIS OF NET DEBT
FOR THE YEAR ENDED 31 OCTOBER 2025
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Birchester Limited (Company) and its subsidiaries are private companies limited by shares, incorporated in England and Wales under the Companies Act.
The registered number and address of the registered office is given in the company information page and the nature of the Group and Company's operation and its principal activity are set out in the Strategic Report. The functional and presentational currency of the group and company is pounds sterling (£) and rounded to the nearest whole pound.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires Group management to exercise judgment in applying the Group's accounting policies (see note 3).
The Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Profit and Loss Account in these financial statements.
The following principal accounting policies have been applied:
The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Balance Sheet, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated Profit and Loss Account from the date on which control is obtained. They are deconsolidated from the date control ceases.
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
The Company, Birchester Limited, with registered office Polebrook Nursing Home, Morgans Close, Polebrook, Oundle, Peterborough, Cambridgeshire, England, PE8 5LU, United Kingdom shall fully guarantee for all the liabilities of three subsidiary companies:
Birchester Developments Limited with registered office 1 The Forum, Minerva Business Park, Lynch Wood, Peterborough, PE2 6FT, United Kingdom, company number 02955468. Birchester Care Holdings Limited with registered office Polebrook Nursing Home, Morgans Close, Polebrook, Peterborough, PE8 5LU, United Kingdom, company number 11343010. Birchester Medicare Services Limited with registered office Polebrook Nursing Home, Morgans Close, Polebrook, Peterborough, PE8 5LU, United Kingdom, company number 14123869. The subsidiaries Birchester Developments Limited, Birchester Care Holdings Limited and Birchester Medicare Services Limited are therefore exempt from audit obligations in accordance with section 479A of the Companies Act.
The financial statements have been prepared on a going concern basis. The Directors have considered relevant information, including the annual budget, forecast future cash flows and the impact of subsequent events in making their assessment.
Based on these assessments and having regard to the resources available to the entity, the Directors have concluded that there is no material uncertainty and that they can continue to adopt the going concern basis in preparing the annual report and accounts.
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
At each reporting date the Group assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
The Group has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the Group's Balance Sheet when the Group becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.
Basic financial assets
Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.
Discounting is omitted where the effect of discounting is immaterial. The Group's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.
Basic financial liabilities
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 Group after the deduction of all its liabilities.
Basic financial liabilities, which include trade and other creditors, bank loans, other loans and loans due to fellow group companies are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
Derecognition of financial instruments
Derecognition of financial assets
Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Group transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Group will continue to recognise the value of the portion of the risks and rewards retained.
Derecognition of financial liabilities
Financial liabilities are derecognised when the Group's contractual obligations expire or are discharged or cancelled.
Defined contribution pension plan
The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in other creditors as a liability in the Balance Sheet. The assets of the plan are held separately from the Group in independently administered funds.
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
2.Accounting policies (continued)
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Critical judgements in applying the Group's accounting policies There are no critical judgements (apart from those involving estimates and in particular those for depreciation and doubtful debt provisions) that the directors have made in the process of applying the Group's accounting policies that have had a significant effect on amounts recognised in the Financial Statements. The key assumptions concerning the future, and other key sources of estimation uncertainty at the statement of financial position date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year, are discussed below. - Determining residual values and useful economic lives of tangible fixed assets The Group depreciates tangible assets over their estimated useful lives. The estimation of the useful lives of assets is based on the historic performance as well as expectations about future use and therefore requires estimates and assumptions to be applied by management. The actual lives of these assets can vary depending on a variety of factors, including technology innovation, product life cycle and maintenance programmes. Estimation is applied by management when determining the residual values for tangible fixed assets. When determining the residual value, management aim to assess the amount that the Group would currently obtain for the disposal of the asset, if it were already of the condition expected at the end of its useful economic life. Where possible this is done with reference to external market prices. - Recoverability of debtors Trade and other debtors are recognised to the extent that they are judged recoverable. Management performs reviews to estimate the level of irrecoverable debt, and provisions are made specifically against invoices where recoverability is uncertain. Management makes allowances for doubtful debts based on an assessment of the recoverability of debtors. Allowances are applied to debtors where events or changes in circumstances indicate that the carrying amounts may not be recoverable. Management specifically analyse historical bad debts when making a judgment to evaluate the adequacy of the provision for doubtful debts. Where the expectations are different from the original estimate, such differences will impact the carrying value of debtors and the charge in the profit and loss account.
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
3.Judgments in applying accounting policies (continued)
- Impairment of investment property Investment property is assessed at each reporting date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or cash-generating unit's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (being at the cash generating unit level). Investment property that has been previously impaired is reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.
The whole of the turnover is attributable to the one principal activity of the group.
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Page 24
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Page 25
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
12.Taxation (continued)
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Page 27
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
13.Tangible fixed assets (continued)
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Page 29
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Indirect subsidiary undertakings (continued)
During the year the directors reconsidered the value of the investment property held and concluded that its likely market value has not moved significantly from its cost price / previous revaluations.
The 2025 valuations were made by the directors, on an open market value basis.
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Page 31
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Page 32
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Share premium account
Profit and loss account
Page 33
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
A correction has been made to the financial statements to restate the prior year consolidated figures, reflecting adjustments for rent expenditure, VAT on sales and taxation.
As a result of these adjustments, creditors falling due within one year have increased from £8,543,233 to £8,593,034, and debtors have decreased from £987,574 to £946,920. Turnover has decreased from £6,512,753 to £6,441,947 and administration expenses have increased from £1,235,379 to £1,285,180. The taxation charge for the year ended 31 October 2024 (see note 12) has been revised from a charge of £7,817 to a taxation credit of £22,335. Consequently, profit after tax for that year has decreased from £427,090 to £336,635. The adjustment has also reduced the opening profit and loss reserve as at 1 November 2024 from £1,679,551 to £1,589,096 (see the Statement of Changes in Equity on page 12).
The Group operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Group in an independently administered fund.
The pension cost charge represents contributions payable by the Group to the fund and amounted to £60,656 (2024: £56,516). Contributions totalling £32,216 (2024: £35,436) were payable to the fund at the Balance Sheet date and are included in other creditors falling due within one year.
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BIRCHESTER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
The Company was under the control of Irwin Gore Investments Ltd, which is under the control of Mr R K Gore and Mrs E A Gore.
Page 35
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