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Registration number: 09442694

Birdshill Biomass Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 8

Birdshill Biomass Ltd

Company Information

Directors

Mr N W Cater Ms S J Buckman Mr P G Orson

Registered office

Parc Bryers Dryslwyn Carmarthen SA32 8QX

Birdshill Biomass Ltd

(Registration number: 09442694)
Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	6	169,644	91,679
Current assets
Stocks	7	93,948	44,282
Debtors	8	425,801	277,793
Cash at bank and in hand		42,163	92,783
		561,912	414,858
Creditors: Amounts falling due within one year	9	(368,448)	(161,910)
Net current assets		193,464	252,948
Total assets less current liabilities		363,108	344,627
Creditors: Amounts falling due after more than one year	9	(71,644)	-
Provisions for liabilities		(33,929)	(21,668)
Net assets		257,535	322,959
Capital and reserves
Called up share capital		102	102
Profit and loss account		257,433	322,857
Total equity		257,535	322,959

For the financial year ending 28 February 2026 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 4 September 2026 and signed on its behalf by:

......................................... Mr N W Cater Director

Birdshill Biomass Ltd

Notes to the Financial Statements for the Year Ended 28 February 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Parc Bryers
Dryslwyn
Carmarthen
SA32 8QX

These financial statements were authorised for issue by the Board on 4 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Birdshill Biomass Ltd

Notes to the Financial Statements for the Year Ended 28 February 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	20% reducing balance
Plant and machinery	20% reducing balance
Motor vehicles	20% reducing balance
Right of use assets	Over the term of the lease

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Intangible assets	25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Birdshill Biomass Ltd

Notes to the Financial Statements for the Year Ended 28 February 2026

Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Birdshill Biomass Ltd

Notes to the Financial Statements for the Year Ended 28 February 2026

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 22 (2025 - 21).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	23,533	22,926

Birdshill Biomass Ltd

Notes to the Financial Statements for the Year Ended 28 February 2026

5	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
At 1 March 2025	14,764	14,764
At 28 February 2026	14,764	14,764
Amortisation
At 1 March 2025	14,764	14,764
At 28 February 2026	14,764	14,764
Carrying amount
At 28 February 2026	-	-

6	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 March 2025	6,256	44,136	131,006	181,398
Additions	-	2,643	107,314	109,957
Disposals	-	-	(13,217)	(13,217)
At 28 February 2026	6,256	46,779	225,103	278,138
Depreciation
At 1 March 2025	1,251	25,666	62,802	89,719
Charge for the year	1,001	4,223	18,309	23,533
Eliminated on disposal	-	-	(4,758)	(4,758)
At 28 February 2026	2,252	29,889	76,353	108,494
Carrying amount
At 28 February 2026	4,004	16,890	148,750	169,644
At 28 February 2025	5,005	18,470	68,204	91,679

Birdshill Biomass Ltd

Notes to the Financial Statements for the Year Ended 28 February 2026

7

Stocks

	2026 £	2025 £
Work in progress	53,113	-
Other inventories	40,835	44,282
	93,948	44,282

8

Debtors

	Note	2026 £	2025 £
Trade debtors		323,125	234,604
Amounts owed by related parties		2,945	12,191
Prepayments		14,545	5,774
Other debtors		85,186	25,224
		425,801	277,793

9

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Bank loans and overdrafts		19,854	-
Trade creditors		228,741	71,803
Taxation and social security		16,474	52,396
Directors' loan accounts		43,927	-
Outstanding defined contribution pension costs		16,251	4,523
Other creditors		43,201	33,188
		368,448	161,910

10	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	100	100	100	100
A Ordinary of £1 each	1	1	1	1
B Ordinary of £1 each	1	1	1	1
	102	102	102	102