Birch's Holdings Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 16324063

Birch's Holdings Ltd

Filleted Unaudited Financial Statements

For the period ended

31 December 2025

Birch's Holdings Ltd

Statement of Financial Position

31 December 2025

	31 Dec 25
Note	£	£

Fixed assets

Investments	5		2,230,000

Creditors: amounts falling due within one year	6	2,200,000
		------------
Net current liabilities			2,200,000
			------------
Total assets less current liabilities			30,000
			--------

Capital and reserves

Called up share capital		30,000
		--------
Shareholders funds		30,000
		--------

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 period ending 31 December 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 financial statements for the period in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 30 June 2026 , and are signed on behalf of the board by:

Mr C E Birch	Mr J M Birch
Director	Director

Company registration number: 16324063

Birch's Holdings Ltd

Notes to the Financial Statements

Period from 18 March 2025 to 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 3 Wellbrook Court, Girton, Cambridge, CB3 0NA, England.

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. The financial statements are prepared in sterling, which is the functional currency of the entity.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

4. Employee numbers

The average number of persons employed by the company during the period amounted to Nil.

5. Investments

	Shares in group undertakings
	£
Cost
At 18 March 2025	–
Additions	2,230,000
	------------
At 31 December 2025	2,230,000
	------------
Impairment
At 18 March 2025 and 31 December 2025	–
	------------

Carrying amount
At 31 December 2025	2,230,000
	------------

6. Creditors: amounts falling due within one year

	31 Dec 25
	£
Amounts owed to group undertakings	215,000
Other creditors	1,985,000
	------------
	2,200,000
	------------