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REGISTERED NUMBER: 03532630 (England and Wales)















FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2022

FOR

BRITCHER & RIVERS LTD

BRITCHER & RIVERS LTD (REGISTERED NUMBER: 03532630)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BRITCHER & RIVERS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JANUARY 2022







DIRECTOR: T Moxon





SECRETARY: M Alinek





REGISTERED OFFICE: 109 High Street
Rye
East Sussex





REGISTERED NUMBER: 03532630 (England and Wales)





ACCOUNTANTS: M S Alinek BA FCA
7 Upton Lodge Close
Bushey
Hertfordshire
WD23 1AG

BRITCHER & RIVERS LTD (REGISTERED NUMBER: 03532630)

BALANCE SHEET
31 JANUARY 2022

2022 2021
Notes £    £   
FIXED ASSETS
Tangible assets 4 595,000 595,224

CURRENT ASSETS
Stocks 2,700 2,700
Prepayments and accrued income 252 252
Cash in hand 24,476 31,318
27,428 34,270
CREDITORS
Amounts falling due within one year 5 (6,911 ) (8,229 )
NET CURRENT ASSETS 20,517 26,041
TOTAL ASSETS LESS CURRENT
LIABILITIES

615,517

621,265

CREDITORS
Amounts falling due after more than one
year

6

(115,050

)

(121,350

)

DEFERRED TAX (99,650 ) (99,650 )
NET ASSETS 400,817 400,265

CAPITAL AND RESERVES
Called up share capital 99 99
Revaluation reserve 7 398,638 398,638
Retained earnings 2,080 1,528
SHAREHOLDERS' FUNDS 400,817 400,265

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2022 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 24 August 2022 and were signed by:



T Moxon - Director


BRITCHER & RIVERS LTD (REGISTERED NUMBER: 03532630)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2022

1. STATUTORY INFORMATION

Britcher & Rivers Ltd 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 as modified by the revaluation of certain assets.

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.
Plant and machinery etc - 20% on reducing balance

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 year 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 year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

BRITCHER & RIVERS LTD (REGISTERED NUMBER: 03532630)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2022

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST OR VALUATION
At 1 February 2021
and 31 January 2022 595,000 8,019 603,019
DEPRECIATION
At 1 February 2021 - 7,795 7,795
Charge for year - 224 224
At 31 January 2022 - 8,019 8,019
NET BOOK VALUE
At 31 January 2022 595,000 - 595,000
At 31 January 2021 595,000 224 595,224

The directors have revalued the property to market value at 31st January 2020. Deferred tax is provided on the underlying capital gain
In the opinion of the directors the market value of the company's freehold property is substantially in excess of cost and accordingly no deprecation is provided.

Cost or valuation at 31 January 2022 is represented by:

Plant and
Land and machinery
buildings etc Totals
£    £    £   
Valuation in 2020 595,000 - 595,000
Cost - 8,019 8,019
595,000 8,019 603,019

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Taxation and social security 6,561 7,429
Other creditors 350 800
6,911 8,229

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2022 2021
£    £   
Other creditors 115,050 121,350

7. RESERVES
Revaluation
reserve
£   
At 1 February 2021
and 31 January 2022 398,638