P.R. Birch & Co Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 03144577 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

P.R. BIRCH & CO LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

P R Birch

SECRETARY:

Miss H Birch

REGISTERED OFFICE:

Silver Birch

Tregarthen Lane

Pant

Oswestry

Shropshire

SY10 8LF

REGISTERED NUMBER:

03144577 (England and Wales)

ACCOUNTANTS:

D.R.E. & Co. Limited

Chartered Accountants

7 Lower Brook Street

Oswestry

Shropshire

SY11 2HG

FIXED ASSETS

Tangible assets

5

574,182

550,044

CURRENT ASSETS

Stocks

56,653

48,523

Debtors

6

89,802

70,937

Cash at bank

642

1,544

147,097

121,004

CREDITORS

Amounts falling due within one year

7

140,103

105,527

NET CURRENT ASSETS

6,994

15,477

TOTAL ASSETS LESS CURRENT
LIABILITIES

581,176

565,521

CREDITORS

Amounts falling due after more than one year

8

(208,798

)

(215,177

)

PROVISIONS FOR LIABILITIES

(71,560

)

(32,973

)

ACCRUALS AND DEFERRED INCOME

(27,200

)

(28,000

)

NET ASSETS

273,618

289,371

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

10

273,518

289,271

SHAREHOLDERS' FUNDS

273,618

289,371

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

P R Birch - Director

1.	STATUTORY INFORMATION

P.R. Birch & Co Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

The financial statements are presented in Sterling (£) rounded to the nearest £1.

The financial statements are for the individual entity only.

Going Concern

The accounts have been prepared on a going concern basis. This is dependent on the continued financial support of the shareholders.

Turnover and rental income

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

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 15% 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 Income Statement, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST OR VALUATION

At 1 August 2024

465,000

182,282

647,282

Additions

-

59,487

Disposals

-

(31,720

)

(31,720

)

At 31 July 2025

465,000

210,049

675,049

DEPRECIATION

At 1 August 2024

-

97,238

Charge for year

-

21,759

Eliminated on disposal

-

(18,130

)

(18,130

)

At 31 July 2025

-

100,867

NET BOOK VALUE

At 31 July 2025

465,000

109,182

574,182

At 31 July 2024

465,000

85,044

550,044

Cost or valuation at 31 July 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

Valuation in 2023

12,407

-

12,407

Cost

452,593

210,049

662,642

465,000

210,049

675,049

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Trade debtors

4,266

23,399

Directors' current accounts

53,574

28,134

Tax

18,639

10,053

VAT

10,188

5,933

Prepayments

3,135

3,418

89,802

70,937

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

Bank loans and overdrafts

102,665

71,326

Hire purchase contracts

13,758

12,841

Trade creditors

8,405

13,034

Tax

8,586

832

Social security and other taxes

500

164

Accrued expenses

6,189

7,330

140,103

105,527

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.7.25

31.7.24

£

Bank loans - 2-5 years

178,528

196,940

Hire purchase contracts

30,270

18,237

208,798

215,177

9.	SECURED DEBTS

Bank loans include a mortgage charge which is secured on 7 & 9 Chapel Street, 62 & 64 Beatrice Street the undertaking and all property, dated 12th January 2009.

Hire purchase assets are secured against the assets to which they relate.

10.

RESERVES

Included in retained earnings is £312,444 (2024: £312,444) of profits which are not available for distribution as they are unrealised profits on revaluations.

11.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

P R Birch

Balance outstanding at start of year

28,134

30,531

Amounts advanced

52,150

38,842

Amounts repaid

(26,710

)

(41,239

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

53,574

28,134

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of P.R. Birch & Co Ltd for the year ended 31 July 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of P.R. Birch & Co Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of P.R. Birch & Co Ltd and state those matters that we have agreed to state to the director of P.R. Birch & Co Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P.R. Birch & Co Ltd and its director for our work or for this report.

It is your duty to ensure that P.R. Birch & Co Ltd 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 P.R. Birch & Co Ltd. You consider that P.R. Birch & Co Ltd 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 P.R. Birch & Co Ltd. 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.

D.R.E. & Co. Limited

Chartered Accountants

7 Lower Brook Street

Oswestry

Shropshire

SY11 2HG

27 May 2026