Caseware UK (AP4) 2022.0.179 2022.0.179 2023-02-282023-02-28truefalse2022-03-01No description of principal activity42falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. SC621032 2022-03-01 2023-02-28 SC621032 2021-03-01 2022-02-28 SC621032 2023-02-28 SC621032 2022-02-28 SC621032 c:Director1 2022-03-01 2023-02-28 SC621032 c:Director2 2022-03-01 2023-02-28 SC621032 c:Director3 2022-03-01 2023-02-28 SC621032 c:Director4 2022-03-01 2023-02-28 SC621032 c:RegisteredOffice 2022-03-01 2023-02-28 SC621032 d:PlantMachinery 2022-03-01 2023-02-28 SC621032 d:PlantMachinery 2023-02-28 SC621032 d:PlantMachinery 2022-02-28 SC621032 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 SC621032 d:OfficeEquipment 2022-03-01 2023-02-28 SC621032 d:OfficeEquipment 2023-02-28 SC621032 d:OfficeEquipment 2022-02-28 SC621032 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 SC621032 d:OwnedOrFreeholdAssets 2022-03-01 2023-02-28 SC621032 d:CurrentFinancialInstruments 2023-02-28 SC621032 d:CurrentFinancialInstruments 2022-02-28 SC621032 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 SC621032 d:CurrentFinancialInstruments d:WithinOneYear 2022-02-28 SC621032 d:ShareCapital 2023-02-28 SC621032 d:ShareCapital 2022-02-28 SC621032 d:SharePremium 2023-02-28 SC621032 d:SharePremium 2022-02-28 SC621032 d:RetainedEarningsAccumulatedLosses 2023-02-28 SC621032 d:RetainedEarningsAccumulatedLosses 2022-02-28 SC621032 c:OrdinaryShareClass1 2022-03-01 2023-02-28 SC621032 c:OrdinaryShareClass1 2023-02-28 SC621032 c:OrdinaryShareClass1 2022-02-28 SC621032 c:FRS102 2022-03-01 2023-02-28 SC621032 c:AuditExempt-NoAccountantsReport 2022-03-01 2023-02-28 SC621032 c:FullAccounts 2022-03-01 2023-02-28 SC621032 c:PrivateLimitedCompanyLtd 2022-03-01 2023-02-28 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC621032










BIRKEN TREE (SCOTLAND) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

 
BIRKEN TREE (SCOTLAND) LIMITED
 

COMPANY INFORMATION


Directors
Mr R W Clamp 
Mrs G Parrot 
Mr E Spence 
Mrs E Spence 




Registered number
SC621032



Registered office
Dunkeld & Birnam Community Co-Working Space
Little Dunkeld

Perth

PH8 0AD





 
BIRKEN TREE (SCOTLAND) LIMITED
REGISTERED NUMBER: SC621032

STATEMENT OF FINANCIAL POSITION
AS AT 28 FEBRUARY 2023

2023
2022
£
£

Fixed assets
  

Tangible assets
 4 
10,873
10,615

  
10,873
10,615

Current assets
  

Stocks
  
5,000
20,000

Debtors: amounts falling due within one year
 5 
4,659
-

Cash at bank and in hand
  
569
1,292

  
10,228
21,292

Creditors: amounts falling due within one year
 6 
(145,921)
(84,421)

Net current liabilities
  
 
 
(135,693)
 
 
(63,129)

Total assets less current liabilities
  
(124,820)
(52,514)

  

Net liabilities
  
(124,820)
(52,514)


Capital and reserves
  

Called up share capital 
 7 
5
5

Share premium account
  
54,997
54,997

Profit and loss account
  
(179,822)
(107,516)

  
(124,820)
(52,514)


Page 1

 
BIRKEN TREE (SCOTLAND) LIMITED
REGISTERED NUMBER: SC621032

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 28 FEBRUARY 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 October 2023.




Mr R W Clamp
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BIRKEN TREE (SCOTLAND) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

1.


General information

Birken Tree (Scotland) Limited is a private company, limited by shares, incorporated in Scotland with registration number SC621032. The registered office is Dunkeld & Birnam Community Co-Working Space, Little Dunkeld, Dunkeld, Scotland, PH8 0AD.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The accounts have been prepared under the going concern basis. The company has net liabilities and is dependent on the continued support of the directors. The directors have confirmed that they will support the company for the foreseeable future. 

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
BIRKEN TREE (SCOTLAND) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
13%
reducing balance
Office equipment
-
20%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2022 - 2).

Page 4

 
BIRKEN TREE (SCOTLAND) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 March 2022
9,064
4,560
13,624


Additions
-
2,550
2,550



At 28 February 2023

9,064
7,110
16,174



Depreciation


At 1 March 2022
2,097
912
3,009


Charge for the year on owned assets
870
1,422
2,292



At 28 February 2023

2,967
2,334
5,301



Net book value



At 28 February 2023
6,097
4,776
10,873



At 28 February 2022
6,967
3,648
10,615


5.


Debtors

2023
2022
£
£


Other debtors
4,659
-

4,659
-



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
8,254
677

Accruals and deferred income
2,000
2,000

Other creditors
135,667
81,744

145,921
84,421


Page 5

 
BIRKEN TREE (SCOTLAND) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023

7.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



500 (2022 - 500) Ordinary shares of £0.01 each
5
5



Page 6