Birchall Steel Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08571498 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

BIRCHALL STEEL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G M H Birchall

Mrs R Birchall

REGISTERED OFFICE:

61 Station Road

Sudbury

Suffolk

CO10 2SP

REGISTERED NUMBER:

08571498 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

20,000

Intangible assets

4

-

54,982

Tangible assets

5

43,138

74,982

43,138

CURRENT ASSETS

9,257

Stocks

458

10,549

Debtors

6

181,954

73,314

Cash at bank and in hand

71,722

93,120

254,134

CREDITORS

62,734

Amounts falling due within one year

7

90,612

30,386

NET CURRENT ASSETS

163,522

105,368

TOTAL ASSETS LESS CURRENT
LIABILITIES

206,660

CAPITAL AND RESERVES

100

Called up share capital

100

105,268

Retained earnings

206,560

105,368

SHAREHOLDERS' FUNDS

206,660

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 13 August 2026 and were signed on its behalf by:

G M H Birchall - Director

1.	STATUTORY INFORMATION

Birchall Steel 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents the value of work completed and invoiced during the year and after taking into account the movement between the opening and closing balances of trade debtors and work in progress.

Intangible assets - website

Website costs have now been amortised in full.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment - 15% on reducing balance

Motor vehicle - 20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Website

Totals

Goodwill

costs

£

COST

At 1 September 2024

102,000

100,000

2,000

Disposals

(102,000

)

(100,000

)

(2,000

)

At 31 August 2025

-

AMORTISATION

At 1 September 2024

82,000

80,000

2,000

Eliminated on disposal

(82,000

)

(80,000

)

(2,000

)

At 31 August 2025

-

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

20,000

-

5.	TANGIBLE FIXED ASSETS

Motor

Office

Totals

vehicles

equipment

£

COST

At 1 September 2024

103,261

101,141

2,120

Disposals

(2,120

)

-

(2,120

)

At 31 August 2025

101,141

-

DEPRECIATION

At 1 September 2024

48,279

47,219

1,060

Charge for year

10,784

-

Eliminated on disposal

(1,060

)

-

(1,060

)

At 31 August 2025

58,003

-

NET BOOK VALUE

At 31 August 2025

43,138

-

At 31 August 2024

54,982

53,922

1,060

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

81,158

8,898

Other debtors

100,796

1,651

181,954

10,549

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade creditors

-

953

Taxation and social security

35,718

16,506

Other creditors

54,894

45,275

90,612

62,734

8.	DISPOSAL OF TRADE

During the year the company disposed of its trading business to an unconnected third party. The results for the year include the trading activities up to 31st August 2025, the date of disposal.

Following the disposal, the company's activities comprise holding investments (the disposal proceeds). The profit/(loss) arsing on disposal has been included within the profit and loss account.

With regard to going concern the directors consider that the going concern basis remains appropriate given its cash reserves.