Birkensfield Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 05760964

		2025		2024
	Notes	€	€	€	€
FIXED ASSETS
Investments	4		23,700		23,700

			23,700		23,700
CURRENT ASSETS
Debtors	5	332,875		352,875
Cash at bank and in hand		5,078		4,495

		337,953		357,370
Creditors: Amounts Falling Due Within One Year	6	(290,534 )		(323,687 )

NET CURRENT ASSETS (LIABILITIES)			47,419		33,683

TOTAL ASSETS LESS CURRENT LIABILITIES			71,119		57,383

Creditors: Amounts Falling Due After More Than One Year	7		(318,700 )		(318,700 )

NET LIABILITIES			(247,581 )		(261,317 )

CAPITAL AND RESERVES
Called up share capital	8		1,386		1,386
Profit and Loss Account			(248,967 )		(262,703 )

SHAREHOLDERS' FUNDS			(247,581)		(261,317)

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Page 2

Birkensfield Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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

G A Innocenti

Director

22 September 2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Birkensfield Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05760964 . The registered office is Second Floor, 150-151 Fleet Street, London, EC4A 2DQ.

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. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investments

	Subsidiaries
	€
Cost or Valuation
As at 1 January 2025	23,700

As at 31 December 2025	23,700

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	23,700

As at 1 January 2025	23,700

Details of undertakings

Details of the investments in which the company holds 50% or more of the nominal value of any class of share capital are as follows:

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Birkensfield Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Undertakings	Registered Office	Holding	Proportion of voting rights and sahres held
			2025	2024
Ondatra B.V. (Co. Reg. No. 33256289)	Netherlands	Ordinary	100%	100%

5. Debtors

	2025	2024
	€	€
Due within one year
Trade debtors	113,000	133,000
Other debtors	219,875	219,875

	332,875	352,875

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	€	€
Trade creditors	3,520	19,764
Net wages	285,979	302,843
Accruals and deferred income	1,035	1,080

	290,534	323,687

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

	2025	2024
	€	€
Loan from Ondatra	219,875	219,875
Loan from FM	6,717	6,717
Shareholder Loan	92,108	92,108

	318,700	318,700

8. Share Capital

	2025	2024
	€	€
Allotted, Called up and fully paid	1,386	1,386

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