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Registration number: 10227005

Birkbeck Structures Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

Birkbeck Structures Limited

Contents

Balance Sheet | 1 to 2
Statement of Changes in Equity | 3
Notes to the Unaudited Financial Statements | 4 to 9

Birkbeck Structures Limited

Balance Sheet
as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 126,013 | 181,715
Current assets |  |  |
Stocks |  | 28,423 | 26,995
Debtors | 5 | 335,144 | 886,915
Cash at bank and in hand |  | 52,507 | 429,595
|  | 416,074 | 1,343,505
Creditors: Amounts falling due within one year | 6 | (335,460) | (1,010,385)
Net current assets |  | 80,614 | 333,120
Total assets less current liabilities |  | 206,627 | 514,835
Creditors: Amounts falling due after more than one year | 6 | (53,927) | (337,420)
Net assets |  | 152,700 | 177,415
Capital and reserves |  |  |
Allotted, called up and fully paid share capital |  | 1,550,080 | 1,000,080
Profit and loss account |  | (1,397,380) | (822,665)
Shareholders' funds |  | 152,700 | 177,415

Registration number: 10227005

Birkbeck Structures Limited

Balance Sheet
as at 30 September 2025 (continued)

For the financial year ending 30 September 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 16 March 2026 and signed on its behalf by:

......................................... Mr J M Walker Director

Birkbeck Structures Limited

Statement of Changes in Equity
for the Year Ended 30 September 2025

| Share capital £ | Profit and loss account £ | Total £
At 1 October 2024 | 1,000,080 | (822,665) | 177,415
Loss for the year | - | (574,715) | (574,715)
Total comprehensive income | - | (574,715) | (574,715)
New share capital subscribed | 550,000 | - | 550,000
| 550,000 | (574,715) | (24,715)
At 30 September 2025 | 1,550,080 | (1,397,380) | 152,700

| Share capital £ | Profit and loss account £ | Total £
At 1 October 2023 | 500,080 | (477,335) | 22,745
Loss for the year | - | (345,330) | (345,330)
Total comprehensive income | - | (345,330) | (345,330)
New share capital subscribed | 500,000 | - | 500,000
| 500,000 | (345,330) | 154,670
At 30 September 2024 | 1,000,080 | (822,665) | 177,415

Birkbeck Structures Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by shares incorporated in England within the United Kingdom.
The company's registration number is 10227005.

The address of its registered office is:
Jubilee Mills
School Street
Bradford
West Yorkshire
BD4 9PG

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Amounts recoverable on contracts are included within trade debtors.

Birkbeck Structures Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025 (continued)

2 | Accounting policies (continued)

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the initial transaction dates Exchange differences are taken into account in arriving at operating profit.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
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.

Tangible assets

Tangible assets are stated in the balance sheet at cost (or deemed cost), less any accumulated depreciation and accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Birkbeck Structures Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025 (continued)

2 | Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures, fittings and equipment | 20% on cost
Short leasehold property improvements | Straight line over the period of the lease
Plant and machinery | 20% on cost
Motor vehicles | 25% per annum on a reducing balance basis

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Rentals in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Hire purchase agreements are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are capitalised and depreciated over their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Birkbeck Structures Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025 (continued)

2 | Accounting policies (continued)

Defined contribution pension obligation

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions are charged to the profit and loss account.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year was 20 (2024 - 18).

Birkbeck Structures Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025 (continued)

4 | Tangible assets

| Short leasehold property improvements £ | Fixtures, fittings and equipment £ | Motor vehicles £ | Plant and machinery £ | Total £
Cost
At 1 October 2024 | 71,088 | 103,865 | - | 397,410 | 572,363
Additions | - | 9,843 | 43,495 | - | 53,338
At 30 September 2025 | 71,088 | 113,708 | 43,495 | 397,410 | 625,701
Depreciation
At 1 October 2024 | 62,203 | 88,967 | - | 239,478 | 390,648
Charge for the year | 8,885 | 12,863 | 9,515 | 77,777 | 109,040
At 30 September 2025 | 71,088 | 101,830 | 9,515 | 317,255 | 499,688
Net book value
At 30 September 2025 | - | 11,878 | 33,980 | 80,155 | 126,013
At 30 September 2024 | 8,885 | 14,898 | - | 157,932 | 181,715

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 262,717 | 764,761
Prepayments | 62,822 | 60,578
Other debtors | 9,605 | 61,576
| 335,144 | 886,915

Birkbeck Structures Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 September 2025 (continued)

6 | Creditors

|  | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 80,262 | 595,034
Loans and borrowings |  | 69,946 | 71,062
Taxation and social security |  | 16,130 | 21,550
Accruals and deferred income |  | 19,784 | 19,719
Other creditors |  | 48 | 613
Directors' loan accounts |  | 149,290 | 302,407
|  | 335,460 | 1,010,385

Due after one year |  |  |
Bank borrowings |  | 5,834 | 15,833
HP and finance lease liabilities |  | 48,093 | 71,587
Directors' loan accounts |  | - | 250,000
|  | 53,927 | 337,420

7 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £652,726 (2024 - £69,428). These financial commitments relate to non-cancellable operating leases and are payable over the remaining life of those leases.