Company registration number 01285439 (England and Wales)
THE SILVER BIRCHES LABEL CO. LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
THE SILVER BIRCHES LABEL CO. LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
THE SILVER BIRCHES LABEL CO. LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2025
30 November 2025
- 1 -
2025
2024
Notes
£
£
FIXED ASSETS
Tangible assets
4
157,878
172,237
CURRENT ASSETS
Stocks
112,250
86,437
Debtors
5
88,692
47,930
Cash at bank and in hand
25,841
95,907
226,783
230,274
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
6
(192,226)
(180,748)
NET CURRENT ASSETS
34,557
49,526
TOTAL ASSETS LESS CURRENT LIABILITIES
192,435
221,763
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
7
(3,139)
(12,446)
PROVISIONS FOR LIABILITIES
(12,510)
(15,609)
NET ASSETS
176,786
193,708
CAPITAL AND RESERVES
Called up share capital
60
60
Capital redemption reserve
140
140
Profit and loss reserves
176,586
193,508
TOTAL EQUITY
176,786
193,708
THE SILVER BIRCHES LABEL CO. LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 NOVEMBER 2025
30 November 2025
- 2 -

For the financial year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 August 2026 and are signed on its behalf by:
Mr C J Harris
Director
Company registration number 01285439 (England and Wales)
THE SILVER BIRCHES LABEL CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 3 -
1
ACCOUNTING POLICIES
Company information

The Silver Birches Label Co. Limited is a private company limited by shares incorporated in England and Wales. The registered office is Birch House, Nottingham Road, Attenborough, Nottingham, NG9 6DP.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared on the historical cost basis. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Intangible fixed assets - goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.

Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Goodwill
5 year straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

THE SILVER BIRCHES LABEL CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
ACCOUNTING POLICIES
(Continued)
- 4 -
1.4
Tangible fixed assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold property
1% straight line
Plant and machinery
15% straight line
Fixtures and fittings
15% straight line
Motor vehicles
25% reducing balance
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

1.7
Financial instruments
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

THE SILVER BIRCHES LABEL CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
1
ACCOUNTING POLICIES
(Continued)
- 5 -
1.8
Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

1.9
Retirement benefits

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

1.10

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

THE SILVER BIRCHES LABEL CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
- 6 -
2
EMPLOYEES

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
6
5
3
INTANGIBLE FIXED ASSETS
Goodwill
£
Cost
At 1 December 2024 and 30 November 2025
20,000
Amortisation and impairment
At 1 December 2024 and 30 November 2025
20,000
Carrying amount
At 30 November 2025
-
0
At 30 November 2024
-
0
4
TANGIBLE FIXED ASSETS
Freehold property
Plant and machinery
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 December 2024
145,564
521,446
9,503
55,180
731,693
Additions
-
0
3,238
125
-
0
3,363
At 30 November 2025
145,564
524,684
9,628
55,180
735,056
Depreciation and impairment
At 1 December 2024
41,702
507,488
1,069
9,197
559,456
Depreciation charged in the year
1,456
3,343
1,427
11,496
17,722
At 30 November 2025
43,158
510,831
2,496
20,693
577,178
THE SILVER BIRCHES LABEL CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
4
TANGIBLE FIXED ASSETS
Freehold property
Plant and machinery
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
(Continued)
- 7 -
Carrying amount
At 30 November 2025
102,406
13,853
7,132
34,487
157,878
At 30 November 2024
103,862
13,958
8,434
45,983
172,237
5
DEBTORS
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
76,457
36,324
Corporation tax recoverable
3,402
3,402
Other debtors
8,833
8,204
88,692
47,930
6
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
£
£
Trade creditors
25,688
22,994
Corporation tax
20,821
17,017
Other taxation and social security
36,689
26,047
Other creditors
109,028
114,690
192,226
180,748

Included within creditors falling due within one year is £9,307 (2024- £9,141) in respect of hire purchase contracts. The amounts are secured on the assets in which they relate to.

7
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025
2024
£
£
Other creditors
3,139
12,446
THE SILVER BIRCHES LABEL CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2025
7
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
(Continued)
- 8 -

Included within creditors falling due after one year is £3,139 (2024- £12,446) in respect of hire purchase contracts. The amounts are secured on the assets in which they relate to.

8
RELATED PARTY TRANSACTIONS
2025
2024
Amounts due to related parties
£
£
Entities with common control
19,541
5,444
9
DIRECTORS' TRANSACTIONS

Included within creditors due within one year is a balance of £74,596 (2024: £99,596) which is due to the director. This loan is interest free and repayable on demand.

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