Bird 25 Trade Ltd

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

Registered number: 16348440

		31 March 2026
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		2,860

			2,860
CURRENT ASSETS
Stocks	5	2,000
Debtors	6	221,147
Cash at bank and in hand		48,039

		271,186
Creditors: Amounts Falling Due Within One Year	7	(132,514 )

NET CURRENT ASSETS (LIABILITIES)			138,672

TOTAL ASSETS LESS CURRENT LIABILITIES			141,532

NET ASSETS			141,532

CAPITAL AND RESERVES
Called up share capital	8		100
Profit and Loss Account			141,432

SHAREHOLDERS' FUNDS			141,532

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Bird 25 Trade Ltd

Balance Sheet (continued)

As At 31 March 2026

For the period 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 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

S F Nicolaides

Director

30 September 2026

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

1. General Information

Bird 25 Trade Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16348440 . The registered office is Bird In Hand, Church Lane, Guilden Sutton, CH3 7EW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The presentational currency is £ Sterling and all amounts are rounded to the nearest £.

The company's first period of trade is longer than one financial year. Therefore figures next year may not be entirely comparabale.

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. 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:

Plant & Machinery	25% on cost
Motor Vehicles	20% reducing balance
Computer Equipment	20% on cost

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Bird 25 Trade Ltd

Notes to the Financial Statements (continued)

For the Period 27 March 2025 to 31 March 2026

2.4. 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.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 20

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 27 March 2025	-	-	-	-
Additions	1,058	2,000	583	3,641

As at 31 March 2026	1,058	2,000	583	3,641

Depreciation
As at 27 March 2025	-	-	-	-
Provided during the period	264	400	117	781

As at 31 March 2026	264	400	117	781

Net Book Value
As at 31 March 2026	794	1,600	466	2,860

As at 27 March 2025	-	-	-	-

5. Stocks

	31 March 2026
	£
Materials	2,000

6. Debtors

	31 March 2026
	£
Due within one year
Other debtors	221,147

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Bird 25 Trade Ltd

Notes to the Financial Statements (continued)

For the Period 27 March 2025 to 31 March 2026

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026
	£
Trade creditors	41,928
Other creditors	19,619
Taxation and social security	70,967

	132,514

8. Share Capital

	31 March 2026
	£
Allotted, Called up and fully paid	100

9. Related Party Transactions

The director has made an interest free loan available to the company of £11,119 which is repayable on demand.

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