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REGISTERED NUMBER: SC363891 (Scotland)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

FOR

BIRCH ASSIST LIMITED

BIRCH ASSIST LIMITED (REGISTERED NUMBER: SC363891)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BIRCH ASSIST LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2023







DIRECTORS: N J Murphy
C J Murphy





REGISTERED OFFICE: Caledonian Exchange
19a Canning Street
Edinburgh
EH3 8HE





REGISTERED NUMBER: SC363891 (Scotland)





ACCOUNTANTS: Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

BIRCH ASSIST LIMITED (REGISTERED NUMBER: SC363891)

BALANCE SHEET
31ST MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 32,798 12,018
32,798 12,018

CURRENT ASSETS
Debtors 6 481,139 116,291
Cash at bank 658,657 848,774
1,139,796 965,065
CREDITORS
Amounts falling due within one year 7 633,707 539,682
NET CURRENT ASSETS 506,089 425,383
TOTAL ASSETS LESS CURRENT
LIABILITIES

538,887

437,401

CREDITORS
Amounts falling due after more than one
year

8

126,021

53,187
NET ASSETS 412,866 384,214

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 412,766 384,114
SHAREHOLDERS' FUNDS 412,866 384,214

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

BIRCH ASSIST LIMITED (REGISTERED NUMBER: SC363891)

BALANCE SHEET - continued
31ST MARCH 2023


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19th October 2023 and were signed on its behalf by:





N J Murphy - Director


BIRCH ASSIST LIMITED (REGISTERED NUMBER: SC363891)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2023


1. STATUTORY INFORMATION

Birch Assist Limited is a private company, limited by shares , registered in Scotland. 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 represents amounts receivable for services provided in the year and is recognised as revenue once performance and delivery of services has been rendered in accordance with individual clients contractual agreements.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

BIRCH ASSIST LIMITED (REGISTERED NUMBER: SC363891)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 83 (2022 - 120 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st April 2022
and 31st March 2023 39,920
AMORTISATION
At 1st April 2022
and 31st March 2023 39,920
NET BOOK VALUE
At 31st March 2023 -
At 31st March 2022 -

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1st April 2022 6,404 38,678 15,790 60,872
Additions 2,020 19,392 13,835 35,247
Disposals - - (15,790 ) (15,790 )
At 31st March 2023 8,424 58,070 13,835 80,329
DEPRECIATION
At 1st April 2022 6,404 29,578 12,872 48,854
Charge for year 404 8,378 2,767 11,549
Eliminated on disposal - - (12,872 ) (12,872 )
At 31st March 2023 6,808 37,956 2,767 47,531
NET BOOK VALUE
At 31st March 2023 1,616 20,114 11,068 32,798
At 31st March 2022 - 9,100 2,918 12,018

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 335,285 41,038
Other debtors 145,854 75,253
481,139 116,291

BIRCH ASSIST LIMITED (REGISTERED NUMBER: SC363891)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST MARCH 2023


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 61,119 192,097
Trade creditors 77,918 29,503
Taxation and social security 194,122 102,450
Other creditors 300,548 215,632
633,707 539,682

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Other creditors 126,021 53,187

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100