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COMPANY REGISTRATION NUMBER: 06857533

Bird & Sons Property Development Ltd

Unaudited financial statements

31 March 2026

Bird & Sons Property Development Ltd

Statement of financial position

31 March 2026

| 2026 | 2025
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1,502 |  | 301,944

Current assets

Debtors | 6 | 561,844 |  | 593,799 |
Cash at bank and in hand | 2,109 |  | 165 |
| --------- |  | --------- |
| 563,953 |  | 593,964 |

Creditors: Amounts falling due within one year | 7 | ( 196,013) |  | ( 481,304) |
| --------- |  | --------- |
Net current assets |  | 367,940 |  | 112,660
|  | --------- |  | ---------
Total assets less current liabilities |  | 369,442 |  | 414,604

Provisions

Taxation including deferred tax |  | ( 376) |  | –
|  | --------- |  | ---------
Net assets |  | 369,066 |  | 414,604
|  | --------- |  | ---------

Capital and reserves

Called up share capital |  | 2 |  | 2
Investment property valuation reserve |  | – |  | 95,074
Profit and loss account |  | 369,064 |  | 319,528
|  | --------- |  | ---------
Shareholders funds |  | 369,066 |  | 414,604
|  | --------- |  | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Bird & Sons Property Development Ltd

Statement of financial position (continued)

31 March 2026
These financial statements were approved by the board of directors and authorised for issue on 29 May 2026 , and are signed on behalf of the board by:

C A Bird |
Director |

Company registration number: 06857533

Bird & Sons Property Development Ltd

Notes to the financial statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Choats Farm, Panfield Road, Braintree, Essex, CM7 5BJ.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is recognised at the fair value of the consideration received or receivable in the ordinary course of business, and is shown net of Value Added Tax. Rental income is recognised on an accruals basis in line with lease terms and arises solely in the UK.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 25% reducing balance
| Motor vehicles | - | 25% reducing balance

Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at transaction price where there are no stated interest or repayment terms, otherwise they are measured at amortised cost. Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
4. Employee numbers
The average number of employees during the year was 1 (2025: 1 ).
5. Tangible assets

| Investment property | Plant and machinery | Motor vehicles | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 April 2025 | 295,000 | 66,843 | 4,350 | 366,193
Disposals | ( 295,000) | ( 45,086) | ( 4,350) | ( 344,436)
| --------- | ------- | ------ | ---------
At 31 March 2026 | – | 21,757 | – | 21,757
| --------- | ------- | ------ | ---------
Depreciation |  |  |  |
At 1 April 2025 | – | 60,062 | 4,187 | 64,249
Charge for the year | – | 501 | – | 501
Disposals | – | ( 40,308) | ( 4,187) | ( 44,495)
| --------- | ------- | ------ | ---------
At 31 March 2026 | – | 20,255 | – | 20,255
| --------- | ------- | ------ | ---------
Carrying amount |  |  |  |
At 31 March 2026 | – | 1,502 | – | 1,502
| --------- | ------- | ------ | ---------
At 31 March 2025 | 295,000 | 6,781 | 163 | 301,944
| --------- | ------- | ------ | ---------

Tangible assets held at valuation
In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:

| Investment property
| £
At 31 March 2026 |
Aggregate cost | –
Aggregate depreciation | –
| ----
Carrying value | –
| ----

At 31 March 2025 |
Aggregate cost | 180,000
Aggregate depreciation | –
| ---------
Carrying value | 180,000
| ---------

6. Debtors

| 2026 | 2025
| £ | £
Deferred tax asset | – | 19,926
Prepayments and accrued income | – | 171,136
Other debtors | 561,844 | 402,737
| --------- | ---------
| 561,844 | 593,799
| --------- | ---------

7. Creditors: Amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 430 | –
Other creditors | 195,583 | 481,304
| --------- | ---------
| 196,013 | 481,304
| --------- | ---------

At the reporting date, the company had an outstanding balance of £193,223 due to a connected company. The balance is interest-free, unsecured, and repayable on demand.