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Registered Number: 08936455
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 June 2023

for

BIRCHWOOD ENERGY LIMITED

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 4 31,610    40,404 
31,610    40,404 
Current assets      
Debtors 5 15,991    8,228 
Cash at bank and in hand 36,916    9,154 
52,907    17,382 
Creditors: amount falling due within one year 6 (45,614)   (31,208)
Net current assets 7,293    (13,826)
 
Total assets less current liabilities 38,903    26,578 
Provisions for liabilities 7 (5,479)   (7,677)
Net assets 33,424    18,901 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 33,324    18,801 
Shareholder's funds 33,424    18,901 
 


For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 23 October 2023 and were signed on its behalf by:


-------------------------------
Warren Munday
Director
1
General Information
Birchwood Energy Limited is a private company, limited by shares, registered in England and Wales, registration number 08936455, registration address 13 The Close, Norwich, Norfolk, NR1 4DS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Development expenditures
Research and development expenditure is charged to the profit and loss account in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 33% Reducing Balance
Computer Equipment 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Intangible fixed assets

Cost Research and Development   Total
  £   £
At 01 July 2022 15,568    15,568 
Additions  
Disposals  
At 30 June 2023 15,568    15,568 
Amortisation
At 01 July 2022 15,568    15,568 
Charge for year  
On disposals  
At 30 June 2023 15,568    15,568 
Net book values
At 30 June 2023  
At 30 June 2022  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 July 2022 3,083    38,936    8,373    18,803    69,195 
Additions 529      819    1,043    2,391 
Disposals        
At 30 June 2023 3,612    38,936    9,192    19,846    71,586 
Depreciation
At 01 July 2022 1,724    3,245    8,373    15,449    28,791 
Charge for year 428    8,923    34    1,800    11,185 
On disposals        
At 30 June 2023 2,152    12,168    8,407    17,249    39,976 
Net book values
Closing balance as at 30 June 2023 1,460    26,768    785    2,597    31,610 
Opening balance as at 01 July 2022 1,359    35,691      3,354    40,404 


5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 15,991    8,228 
15,991    8,228 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 3,252    1,162 
Corporation Tax 9,040    10,641 
PAYE & Social Security 2,394    146 
Other Creditors 1,313    1,313 
Directors' Current Accounts 22,957    11,364 
VAT 6,658    6,582 
45,614    31,208 

7.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 7,677    1,254 
Charged to Profit & Loss (2,198)   6,423 
5,479    7,677 

8.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
60 Class A shares of £1.00 each 60    60 
10 Class B shares of £1.00 each 10    10 
10 Class C shares of £1.00 each 10    10 
20 Class D shares of £1.00 each 20    20 
100    100 

2