Under the terms of the Rating and Valuation Act 1925 every piece of land and building in the country was assessed to determine the rates to be paid on them. Heath and Reach was assessed in 1927 and the valuer visiting the village noted two shops in Birds Hill.

 
14 Birds Hill (in white) Jun 2008, 16 Birds Hill is also shown

The first of these [DV1/C233/148] was 14 Birds Hill. It was owned and occupied by Arthur Smith who is noted as a shopkeeper in Kelly's Directory for 1924 and 1928 (but not in 1920 or 1931). The property itself then comprised the shop, measuring 12 feet by 18½ feet as well as a parlour, living room, kitchen and scullery downstairs with two bedrooms above. The valuer commented: "big bow on ground floor" and "double front". This property, and the house next door, 16 Birds Hill, appear on the Ordnance Survey 25 inches to the mile map of 1901 and belonged to Louisa Webb. She is shown as a shopkeeper in Kelly's Directories from at least 1898 to at least 1920.

 
26 Birds Hill June 2008

The other shop in Birds Hill in 1927 is still a business premises at the time of writing [2009]. This was Number 26 [DV1/C233/142]. At that time it was owned and occupied by Miss D.Whittaker. It was a "lock-up shop" measuring 14 feet by 17 feet. The valuer noted "shop stands on taper site" and "good". Miss Whittaker sold hosiery according to the valuer, she only appears in Kelly's Directory for 1928 when she is listed as a draper.