Reece Birkdale Limited - Filleted accounts

Registered number

08808454

Reece Birkdale Limited

Unaudited Filleted Accounts

31 December 2025

Reece Birkdale Limited
Registered number:		08808454
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		9,298			10,489

Current assets
Stocks		5,500			500
Debtors	5	1,302			13,983
Cash at bank and in hand		8,294			9,350
		15,096			23,833

Creditors: amounts falling due within one year	6	(23,842)			(28,909)

Net current liabilities			(8,746)			(5,076)

Total assets less current liabilities			552			5,413

Creditors: amounts falling due after more than one year	7		-			(4,774)

Provisions for liabilities			(332)			(415)

Net assets			220			224

Capital and reserves
Called up share capital			101			101
Profit and loss account			119			123

Shareholders' funds			220			224

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



Mr L Reece
Director
Approved by the board on 21 April 2026

Reece Birkdale Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment			20% on written down value
	Computer equipment			20% on written down value
	Leasehold improvements			5% on cost

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					4		4


3	Intangible fixed assets							£
	Goodwill:

	Cost
	At 1 January 2025							10,000
	At 31 December 2025							10,000

	Amortisation
	At 1 January 2025							10,000
	At 31 December 2025							10,000

	Net book value
	At 31 December 2025							-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Leasehold improvements		Fixtures & fittings		Computer equipment		Total
£			£		£		£
	Cost
	At 1 January 2025	15,089		11,965		2,550		29,604
	At 31 December 2025	15,089		11,965		2,550		29,604

	Depreciation
	At 1 January 2025	6,786		10,186		2,143		19,115
	Charge for the year	754		356		81		1,191
	At 31 December 2025	7,540		10,542		2,224		20,306

	Net book value
	At 31 December 2025	7,549		1,423		326		9,298
	At 31 December 2024	8,303		1,779		407		10,489


5	Debtors					2025		2024
£							£

	Other debtors					1,302		13,983


6	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					4,394		10,000
	Taxation and social security costs					15,125		15,258
	Other creditors					4,323		3,651
						23,842		28,909


7	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		4,774


8	Related party transactions

	Mr L Reece controls the company by virtue of his shareholding. Mr Reece has introduced funds to the company as a non-interest paying loan. Dividends totalling £14000 were credited to the loan account during the period and regular withdrawals were made. At 31 December 2025 Mr Reece owed the company £1302 (2024: £6724). This was cleared by dividends declared after the year end.

9	Other information

	Reece Birkdale Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 16 Eastway Business Village
	Olivers Place
	Fulwood
	Preston
	PR2 9WT