REGISTERED NUMBER: 00229477 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2026

for

BIRD AND DAVIS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Orsi

M R Orsi

SECRETARY:

Mrs J L Orsi

REGISTERED OFFICE:

115a Brunswick Park Road

London

N11 1EA

REGISTERED NUMBER:

00229477 (England and Wales)

ACCOUNTANTS:

Marchant Lewis Limited

105a Caversham Avenue

London

N13 4LL

FIXED ASSETS

Tangible assets

4

379,293

411,703

CURRENT ASSETS

Stocks

94,530

92,564

Debtors

5

34,038

32,660

Cash at bank

29,120

85,971

157,688

211,195

CREDITORS

Amounts falling due within one year

6

129,475

202,640

NET CURRENT ASSETS

28,213

8,555

TOTAL ASSETS LESS CURRENT LIABILITIES

407,506

420,258

PROVISIONS FOR LIABILITIES

9,298

9,298

NET ASSETS

398,208

410,960

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

397,208

409,960

SHAREHOLDERS' FUNDS

398,208

410,960

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 June 2026 and were signed on its behalf by:

R Orsi - Director

1.	STATUTORY INFORMATION

Bird and Davis Limited 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.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is 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.

Improvements to property

-

10% on NBV

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 June 2025

34,334

682,060

35,963

Additions

3,650

38,027

-

At 31 May 2026

37,984

720,087

35,963

DEPRECIATION

At 1 June 2025

30,990

367,327

32,328

Charge for year

783

52,914

545

At 31 May 2026

31,773

420,241

32,873

NET BOOK VALUE

At 31 May 2026

6,211

299,846

3,090

At 31 May 2025

3,344

314,733

3,635

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 June 2025

174,300

41,585

968,242

Additions

-

2,307

43,984

At 31 May 2026

174,300

43,892

1,012,226

DEPRECIATION

At 1 June 2025

91,225

34,669

556,539

Charge for year

20,769

1,383

76,394

At 31 May 2026

111,994

36,052

632,933

NET BOOK VALUE

At 31 May 2026

62,306

7,840

379,293

At 31 May 2025

83,075

6,916

411,703

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Trade debtors

33,625

30,443

Prepayments

413

2,217

34,038

32,660

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.26

31.5.25

£

£

Other loans

-

10,374

Hire purchase contracts

56,370

86,612

Trade creditors

39,765

67,836

Tax

278

136

Social security and other taxes

28,187

32,882

Accrued expenses

4,875

4,800

129,475

202,640

7.	RELATED PARTY DISCLOSURES

The property at 115a |Brunswick Road London N11 1EA from which the company now trades is owned by the shareholders. During the year ended 31 May 2026 rent was paid to the shareholders in respect of the property in the sum of £264,000 ( 2025- £236,000).