REGISTERED NUMBER: 04133648 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2024 to 31 March 2025

for

Davis & Birch Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

N A Bortone

REGISTERED OFFICE:

Unit 1 Centech Park

Fringe Meadow Road

Moons Moat North Ind. Estate

Redditch

Worcestershire

B98 9NR

REGISTERED NUMBER:

04133648 (England and Wales)

ACCOUNTANTS:

JDB Chartered Certified Accountants

10a

High Street

Market Deeping

Peterborough

Lincolnshire

PE6 8EB

FIXED ASSETS

Tangible assets

4

118,314

53,031

CURRENT ASSETS

Stocks

222,545

74,359

Debtors

5

2,704,758

923,019

Cash at bank

452,154

159,872

3,379,457

1,157,250

CREDITORS

Amounts falling due within one year

6

2,061,765

272,922

NET CURRENT ASSETS

1,317,692

884,328

TOTAL ASSETS LESS CURRENT LIABILITIES

1,436,006

937,359

CREDITORS

Amounts falling due after more than one year

7

301,957

-

NET ASSETS

1,134,049

937,359

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

1,134,047

937,357

1,134,049

937,359

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 15 September 2025 and were signed by:

N A Bortone - Director

1.	STATUTORY INFORMATION

Davis & Birch 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 10 (2023 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

158,440

Additions

100,924

Disposals

(93,062

)

At 31 March 2025

166,302

DEPRECIATION

At 1 January 2024

105,409

Charge for period

5,382

Eliminated on disposal

(62,803

)

At 31 March 2025

47,988

NET BOOK VALUE

At 31 March 2025

118,314

At 31 December 2023

53,031

5.

DEBTORS

2025

2023

£

£

Amounts falling due within one year:

Trade debtors

1,858,569

825,960

Amounts owed by group undertakings

701,184

-

Other debtors

136,809

14,621

2,696,562

840,581

Amounts falling due after more than one year:

Other debtors

8,196

82,438

Aggregate amounts

2,704,758

923,019

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Bank loans and overdrafts

335,713

-

Hire purchase contracts

17,000

-

Trade creditors

1,586,774

164,853

Taxation and social security

70,753

105,466

Other creditors

51,525

2,603

2,061,765

272,922

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2023

£

£

Hire purchase contracts

47,174

-

Other creditors

254,783

-

301,957

-