Bird House Sbm Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12292917

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		59
Tangible Assets	5		385,089		466,005

			385,089		466,064
CURRENT ASSETS
Stocks	6	6,180		4,011
Debtors	7	867,675		370,926
Cash at bank and in hand		7,024		10,292

		880,879		385,229
Creditors: Amounts Falling Due Within One Year	8	(1,248,765 )		(818,815 )

NET CURRENT ASSETS (LIABILITIES)			(367,886 )		(433,586 )

TOTAL ASSETS LESS CURRENT LIABILITIES			17,203		32,478

Creditors: Amounts Falling Due After More Than One Year	9		(134,468 )		(205,729 )

NET LIABILITIES			(117,265 )		(173,251 )

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			(117,365 )		(173,351 )

SHAREHOLDERS' FUNDS			(117,265)		(173,251)

Page 1

Page 2

Bird House Sbm Ltd

Balance Sheet (continued)

As At 31 March 2026

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Frazer Timmerman

Director

10/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Bird House Sbm Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12292917 . The registered office is Williams Stanley And Co, 144 Great Portland Street, London, Greater London, W1W 6QT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Straight line, 5 years
Plant & Machinery	Straight line, 5 years
Fixtures & Fittings	Straight line, 5 years
Computer Equipment	Straight line, 3 years

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 26 (2025: 30)

Page 3

Page 4

Bird House Sbm Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	890

As at 31 March 2026	890

Amortisation
As at 1 April 2025	831
Provided during the period	59

As at 31 March 2026	890

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	59

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	536,318	115,646	52,895	39,098	743,957
Additions	30,680	1,416	6,858	6,279	45,233

As at 31 March 2026	566,998	117,062	59,753	45,377	789,190

Depreciation
As at 1 April 2025	180,687	45,473	26,383	25,409	277,952
Provided during the period	96,854	22,376	3,729	3,190	126,149

As at 31 March 2026	277,541	67,849	30,112	28,599	404,101

Net Book Value
As at 31 March 2026	289,457	49,213	29,641	16,778	385,089

As at 1 April 2025	355,631	70,173	26,512	13,689	466,005

6. Stocks

	2026	2025
	£	£
Stock	6,180	4,011

Page 4

Page 5

Bird House Sbm Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	7,765	22,931
Amounts owed by group undertakings	829,480	281,725
Other debtors	30,430	66,270

	867,675	370,926

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	114,066	132,152
Bank loans and overdrafts	59,688	42,110
Amounts owed to group undertakings	587,616	163,058
Other creditors	57,723	100,109
Taxation and social security	429,672	381,386

	1,248,765	818,815

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	134,468	205,729

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

11. Related Party Transactions

At the balance sheet date, the company owed £18,746 (2025: £4,115) to Birdhouse Brewing Ltd, a related party by virtue of common control.

At the balance sheet date, the company was owed £674,771 (2025: £280,893) from Birdhouse London Ltd, the parent company with full ownership.

At the balance sheet date, the company was owed £0 (2025: £832) from Birdhouse Peckham Ltd, a related party by virtue of common control.

At the balance sheet date, the company was owed £154,709 (2025: £0) from The Bush Tavern Ltd, a related party by virtue of common control.

At the balance sheet date, the company owed £568,870 (2025: £158,943) to Peckham Arches Ltd, a related party by virtue of common control.

All the balances owed to or from related parties are interest-free and repayable on demand.

Page 5