T.J.Bird & Sons Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00462960 (England and Wales)

T.J.BIRD & SONS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr H A Bird

Mr J C Bird

N A Foxwell

SECRETARY:

N A Foxwell

REGISTERED OFFICE:

Oaklands

St Andrews Major

Dinas Powys

Vale of Glamorgan

CF64 4HD

REGISTERED NUMBER:

00462960 (England and Wales)

ACCOUNTANTS:

Carston ETL

Tudor House

16 Cathedral Road

Cardiff

CF11 9LJ

FIXED ASSETS

Intangible assets

4

7,678

Tangible assets

5

711,982

742,372

Investments

6

275,742

261,666

995,402

1,011,716

CURRENT ASSETS

Stocks

33,897

67,378

Debtors

7

63,234

75,415

Cash at bank and in hand

581,847

471,824

678,978

614,617

CREDITORS

Amounts falling due within one year

8

150,010

145,630

NET CURRENT ASSETS

528,968

468,987

TOTAL ASSETS LESS CURRENT LIABILITIES

1,524,370

1,480,703

CREDITORS

Amounts falling due after more than one year

9

(2,400

)

(3,600

)

PROVISIONS FOR LIABILITIES

(6,402

)

(2,883

)

NET ASSETS

1,515,568

1,474,220

CAPITAL AND RESERVES

Called up share capital

1,300

Share premium

6,900

Revaluation reserve

10

54,210

Capital redemption reserve

300

Retained earnings

1,452,858

1,411,510

1,515,568

1,474,220

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th May 2026 and were signed on its behalf by:

N A Foxwell - Director

1.	STATUTORY INFORMATION

T.J.Bird & Sons Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover comprises income receivable from the principal activities of the company exclusive of discounts, rebates and value added tax.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

Not depreciated

Long leasehold

-

Not depreciated

Plant and machinery

-

at varying rates on cost and at variable rates on reducing balance

Motor vehicles

-

at variable rates on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 tax

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1st January 2025

and 31st December 2025

7,678

NET BOOK VALUE

At 31st December 2025

7,678

At 31st December 2024

7,678

5.	TANGIBLE FIXED ASSETS

Freehold

Long

Plant and

Motor

property

leasehold

machinery

vehicles

Totals

£

COST

At 1st January 2025

547,137

89,952

553,708

26,328

1,217,125

Disposals

-

(10,500

)

(10,500

)

At 31st December 2025

547,137

89,952

553,708

15,828

1,206,625

DEPRECIATION

At 1st January 2025

1,737

20,446

426,946

25,624

474,753

Charge for year

-

29,838

552

30,390

Eliminated on disposal

-

(10,500

)

(10,500

)

At 31st December 2025

1,737

20,446

456,784

15,676

494,643

NET BOOK VALUE

At 31st December 2025

545,400

69,506

96,924

152

711,982

At 31st December 2024

545,400

69,506

126,762

704

742,372

6.	FIXED ASSET INVESTMENTS

2025

2024

£

Other investments not loans

35,362

21,286

Other loans

240,380

275,742

261,666

Additional information is as follows:

Other

investments

£

COST OR VALUATION

At 1st January 2025

21,286

Revaluations

14,076

At 31st December 2025

35,362

NET BOOK VALUE

At 31st December 2025

35,362

At 31st December 2024

21,286

Cost or valuation at 31st December 2025 is represented by:

Other

investments

£

Valuation in 2019

42,781

Valuation in 2020

14,130

Valuation in 2021

9,995

Valuation in 2022

(26,320

)

Valuation in 2023

(10,965

)

Valuation in 2024

(8,351

)

Valuation in 2025

14,076

Cost

16

35,362

Other

loans

£

At 1st January 2025

and 31st December 2025

240,380

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

13,828

-

Other debtors

49,406

75,415

63,234

75,415

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

(818

)

(818

)

Taxation and social security

22,978

3,198

Other creditors

127,850

143,250

150,010

145,630

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Other creditors

2,400

3,600

10.

RESERVES

Revaluation

reserve

£

At 1st January 2025

and 31st December 2025

54,210