Company registration number 08706750 (England and Wales)
BIRD CHARLES SURVEYORS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2023
PAGES FOR FILING WITH REGISTRAR
BIRD CHARLES SURVEYORS LIMITED
COMPANY INFORMATION
Directors
Mrs C Bird
Mr P F Bird
Company number
08706750
Registered office
Innovation House
4 Molly Millars Close
Wokingham
Berkshire
RG41 2RX
Accountants
Kirk Rice LLP
The Courtyard
High Street
Ascot
Berkshire
SL5 7HP
BIRD CHARLES SURVEYORS LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
BIRD CHARLES SURVEYORS LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF BIRD CHARLES SURVEYORS LIMITED FOR THE YEAR ENDED 30 MARCH 2023
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bird Charles Surveyors Limited for the year ended 30 March 2023 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Bird Charles Surveyors Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Bird Charles Surveyors Limited and state those matters that we have agreed to state to the Board of Directors of Bird Charles Surveyors Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bird Charles Surveyors Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Bird Charles Surveyors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bird Charles Surveyors Limited. You consider that Bird Charles Surveyors Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bird Charles Surveyors Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kirk Rice LLP
27 November 2023
The Courtyard
High Street
Ascot
Berkshire
SL5 7HP
BIRD CHARLES SURVEYORS LIMITED
BALANCE SHEET
AS AT
30 MARCH 2023
30 March 2023
- 2 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
4
17,070
5,771
Current assets
Debtors
5
104,848
59,965
Cash at bank and in hand
248,807
216,679
353,655
276,644
Creditors: amounts falling due within one year
6
(196,473)
(174,478)
Net current assets
157,182
102,166
Total assets less current liabilities
174,252
107,937
Provisions for liabilities
(3,272)
(1,097)
Net assets
170,980
106,840
Capital and reserves
Called up share capital
2
2
Capital redemption reserve
1
1
Profit and loss reserves
170,977
106,837
Total equity
170,980
106,840

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 27 November 2023 and are signed on its behalf by:
Mr P F Bird
Director
Company Registration No. 08706750
BIRD CHARLES SURVEYORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MARCH 2023
- 3 -
1
Accounting policies
Company information

Bird Charles Surveyors Limited is a private company limited by shares incorporated in England and Wales. The registered office is Innovation House, 4 Molly Millars Close, Wokingham, Berkshire, RG41 2RX.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

 

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on cost
Computers
33.33% on cost
1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

BIRD CHARLES SURVEYORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2023
1
Accounting policies
(Continued)
- 4 -
1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
5
5
4
Tangible fixed assets
Fixtures and fittings
Computers
Total
£
£
£
Cost
At 31 March 2022
16,592
14,660
31,252
Additions
9,078
9,485
18,563
Disposals
(1,077)
(14,660)
(15,737)
At 30 March 2023
24,593
9,485
34,078
Depreciation and impairment
At 31 March 2022
10,821
14,660
25,481
Depreciation charged in the year
3,833
3,132
6,965
Eliminated in respect of disposals
(778)
(14,660)
(15,438)
At 30 March 2023
13,876
3,132
17,008
Carrying amount
At 30 March 2023
10,717
6,353
17,070
At 30 March 2022
5,771
-
0
5,771
BIRD CHARLES SURVEYORS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 MARCH 2023
- 5 -
5
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
66,540
28,056
Other debtors
38,308
31,909
104,848
59,965
6
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
8,128
533
Taxation and social security
177,086
166,978
Other creditors
11,259
6,967
196,473
174,478
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