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REGISTERED NUMBER: 06566807 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30TH APRIL 2023

FOR

BIRKDALE DESIGN LIMITED

BIRKDALE DESIGN LIMITED (REGISTERED NUMBER: 06566807)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


BIRKDALE DESIGN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH APRIL 2023







DIRECTORS: D Whipp
Mrs D J Whipp



SECRETARY: D Whipp



REGISTERED OFFICE: Unit 3, Dunscar Business Park
Blackburn Road
Egerton
Bolton
BL7 9PQ



REGISTERED NUMBER: 06566807 (England and Wales)



ACCOUNTANTS: Ryans
Chartered Accountants
67 Chorley Old Road
Bolton
BL1 3AJ



BANKERS: The Royal Bank of Scotland plc
22 Market Place
Adlington
Chorley
PR7 4EZ

BIRKDALE DESIGN LIMITED (REGISTERED NUMBER: 06566807)

ABRIDGED BALANCE SHEET
30TH APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 60,470 39,454
60,470 39,454

CURRENT ASSETS
Stocks 4,400 3,000
Debtors 276,748 298,554
Cash at bank 98 90
281,246 301,644
CREDITORS
Amounts falling due within one year 209,410 209,182
NET CURRENT ASSETS 71,836 92,462
TOTAL ASSETS LESS CURRENT
LIABILITIES

132,306

131,916

CREDITORS
Amounts falling due after more than one
year

(111,479

)

(122,232

)

PROVISIONS FOR LIABILITIES (16,025 ) (7,496 )
NET ASSETS 4,802 2,188

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 4,702 2,088
SHAREHOLDERS' FUNDS 4,802 2,188

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th April 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.

BIRKDALE DESIGN LIMITED (REGISTERED NUMBER: 06566807)

ABRIDGED BALANCE SHEET - continued
30TH APRIL 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30th April 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 21st November 2023 and were signed on its behalf by:





Mrs D J Whipp - Director


BIRKDALE DESIGN LIMITED (REGISTERED NUMBER: 06566807)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH APRIL 2023

1. STATUTORY INFORMATION

Birkdale Design Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Revenue, described as turnover, represents net invoiced sales of goods, excluding value added tax. Sales are recognised upon transfer of all risks and rewards associated with the goods, namely on delivery. Standard credit terms are 30 days from date of invoice.

Goodwill
Goodwill was amortised over its useful life of six years.

Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

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 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.

BIRKDALE DESIGN LIMITED (REGISTERED NUMBER: 06566807)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 14 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st May 2022
and 30th April 2023 36,000
AMORTISATION
At 1st May 2022
and 30th April 2023 36,000
NET BOOK VALUE

At 30th April 2023 -
At 30th April 2022 -

BIRKDALE DESIGN LIMITED (REGISTERED NUMBER: 06566807)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2023

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1st May 2022 85,833
Additions 46,689
Disposals (15,995 )
At 30th April 2023 116,527
DEPRECIATION
At 1st May 2022 46,379
Charge for year 16,152
Eliminated on disposal (6,474 )
At 30th April 2023 56,057
NET BOOK VALUE
At 30th April 2023 60,470
At 30th April 2022 39,454

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals
£   
COST
At 1st May 2022 15,995
Additions 39,995
Disposals (15,995 )
At 30th April 2023 39,995
DEPRECIATION
At 1st May 2022 4,730
Charge for year 9,223
Eliminated on disposal (6,474 )
At 30th April 2023 7,479
NET BOOK VALUE
At 30th April 2023 32,516
At 30th April 2022 11,265

6. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 30,507 9,073

BIRKDALE DESIGN LIMITED (REGISTERED NUMBER: 06566807)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH APRIL 2023

7. CALLED UP SHARE CAPITAL

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

8. OTHER FINANCIAL COMMITMENTS

At 30th April 2023 the company had future obligations under operating leases totalling £8,223 of which £6,803 are due within one year.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30th April 2023 and 30th April 2022:

2023 2022
£    £   
D Whipp and Mrs D J Whipp
Balance outstanding at start of year 82,178 28,014
Amounts advanced 83,797 79,364
Amounts repaid (81,874 ) (25,200 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 84,101 82,178

10. ULTIMATE CONTROLLING PARTY

The company was controlled throughout the current and previous period by the directors Mr D Whipp and Mrs D J Whipp by virtue of the fact that between them they have a beneficial interest in the whole of the issued ordinary share capital.