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13285458 dpl-frs:CostSales dpl-frs:Item3 2022-12-31 13285458 dpl-frs:DistributionCosts dpl-frs:Item3 2022-01-01 2022-12-31 13285458 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2022-01-01 2022-12-31 13285458 dpl-frs:Item4 2022-01-01 2022-12-31 13285458 dpl-frs:Item4 2021-12-31 13285458 dpl-frs:Item4 2022-12-31 13285458 dpl-frs:CostSales dpl-frs:Item4 2022-01-01 2022-12-31 13285458 dpl-frs:CostSales dpl-frs:Item4 2021-12-31 13285458 dpl-frs:CostSales dpl-frs:Item4 2022-12-31 13285458 dpl-frs:DistributionCosts dpl-frs:Item4 2022-01-01 2022-12-31 13285458 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2022-01-01 2022-12-31 13285458 dpl-frs:Item5 2022-01-01 2022-12-31 13285458 dpl-frs:Item5 2021-12-31 13285458 dpl-frs:Item5 2022-12-31 13285458 dpl-frs:CostSales dpl-frs:Item5 2022-01-01 2022-12-31 13285458 dpl-frs:CostSales dpl-frs:Item5 2021-12-31 13285458 dpl-frs:CostSales dpl-frs:Item5 2022-12-31 13285458 dpl-frs:DistributionCosts dpl-frs:Item5 2022-01-01 2022-12-31 13285458 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13285458 dpl-frs:Item8 2022-12-31 13285458 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 13285458 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 13285458 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 13285458 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 13285458 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 13285458 dpl-frs:Item9 2022-01-01 2022-12-31 13285458 dpl-frs:Item9 2021-12-31 13285458 dpl-frs:Item9 2022-12-31 13285458 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 13285458 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 13285458 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 13285458 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 13285458 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 13285458 dpl-frs:Item10 2022-01-01 2022-12-31 13285458 dpl-frs:Item10 2021-12-31 13285458 dpl-frs:Item10 2022-12-31 13285458 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 13285458 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 13285458 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 13285458 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 13285458 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 13285458 dpl-frs:Item11 2022-01-01 2022-12-31 13285458 dpl-frs:Item11 2021-12-31 13285458 dpl-frs:Item11 2022-12-31 13285458 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 13285458 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 13285458 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 13285458 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 13285458 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 13285458 dpl-frs:Item12 2022-01-01 2022-12-31 13285458 dpl-frs:Item12 2021-12-31 13285458 dpl-frs:Item12 2022-12-31 13285458 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 13285458 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 13285458 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 13285458 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 13285458 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 13285458 1 2022-01-01 2022-12-31 13285458 frs-countries:EnglandWales 2022-01-01 2022-12-31 13285458 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-03-22 13285458 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 13285458 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2021-12-31 13285458 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2021-12-31 13285458 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-03-23 2021-12-31 13285458 frs-core:AllSubsidiaries 2021-03-23 2021-12-31 13285458 frs-core:KeyManagementPersonnel 2021-03-23 2021-12-31 13285458 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-03-23 2021-12-31 13285458 frs-core:OtherRelatedParties 2021-03-23 2021-12-31 13285458 2021-03-22 13285458 2021-12-31 13285458 2021-03-23 2021-12-31 13285458 frs-core:CurrentFinancialInstruments 2021-12-31 13285458 frs-core:CurrentFinancialInstruments 2021-03-23 2021-12-31 13285458 frs-core:Non-currentFinancialInstruments 2021-12-31 13285458 frs-core:Non-currentFinancialInstruments 2021-03-23 2021-12-31 13285458 frs-core:CurrentFinancialInstruments 2021-03-23 2021-12-31 13285458 frs-core:CurrentFinancialInstruments 2021-12-31 13285458 frs-core:AfterOneYear 2021-03-23 2021-12-31 13285458 frs-core:BetweenOneFiveYears 2021-03-23 2021-12-31 13285458 frs-core:BetweenOneFiveYears 2021-12-31 13285458 frs-core:ComputerEquipment 2021-12-31 13285458 frs-core:ComputerEquipment 2021-03-23 2021-12-31 13285458 frs-core:ComputerEquipment 2021-03-22 13285458 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 13285458 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-23 2021-12-31 13285458 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-03-22 13285458 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 13285458 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-23 2021-12-31 13285458 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-03-22 13285458 frs-core:FurnitureFittings 2021-12-31 13285458 frs-core:FurnitureFittings 2021-03-23 2021-12-31 13285458 frs-core:FurnitureFittings 2021-03-22 13285458 frs-core:NetGoodwill 2021-12-31 13285458 frs-core:NetGoodwill 2021-03-23 2021-12-31 13285458 frs-core:NetGoodwill 2021-03-22 13285458 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 13285458 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-23 2021-12-31 13285458 frs-core:InvestmentPropertyIncludedWithinPPE 2021-03-22 13285458 frs-core:LandBuildings 2021-12-31 13285458 frs-core:LandBuildings 2021-03-23 2021-12-31 13285458 frs-core:LandBuildings 2021-03-22 13285458 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 13285458 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-23 2021-12-31 13285458 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-03-22 13285458 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 13285458 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-23 2021-12-31 13285458 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-03-22 13285458 frs-core:MoreThanFiveYears 2021-03-23 2021-12-31 13285458 frs-core:MoreThanFiveYears 2021-12-31 13285458 frs-core:MotorVehicles 2021-12-31 13285458 frs-core:MotorVehicles 2021-03-23 2021-12-31 13285458 frs-core:MotorVehicles 2021-03-22 13285458 frs-core:OtherResidualIntangibleAssets 2021-12-31 13285458 frs-core:OtherResidualIntangibleAssets 2021-03-23 2021-12-31 13285458 frs-core:OtherResidualIntangibleAssets 2021-03-22 13285458 frs-core:PlantMachinery 2021-12-31 13285458 frs-core:PlantMachinery 2021-03-23 2021-12-31 13285458 frs-core:PlantMachinery 2021-03-22 13285458 frs-core:Secured 2021-12-31 13285458 frs-core:Unsecured 2021-12-31 13285458 frs-core:WithinOneYear 2021-03-23 2021-12-31 13285458 frs-core:WithinOneYear 2021-12-31 13285458 frs-core:CapitalRedemptionReserve 2021-03-23 2021-12-31 13285458 frs-core:CapitalRedemptionReserve 2021-03-22 13285458 frs-core:CapitalRedemptionReserve 2021-12-31 13285458 frs-core:OtherReservesSubtotal 2021-03-23 2021-12-31 13285458 frs-core:OtherReservesSubtotal 2021-03-22 13285458 frs-core:OtherReservesSubtotal 2021-12-31 13285458 frs-core:RevaluationReserve 2021-03-23 2021-12-31 13285458 frs-core:RevaluationReserve 2021-03-22 13285458 frs-core:RevaluationReserve 2021-12-31 13285458 frs-core:SharePremium 2021-03-23 2021-12-31 13285458 frs-core:SharePremium 2021-03-22 13285458 frs-core:SharePremium 2021-12-31 13285458 frs-core:ShareCapital 2021-03-23 2021-12-31 13285458 frs-core:ShareCapital 2021-03-22 13285458 frs-core:ShareCapital 2021-12-31 13285458 frs-core:RetainedEarningsAccumulatedLosses 2021-03-23 2021-12-31 13285458 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-03-22 13285458 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 13285458 frs-core:RetainedEarningsAccumulatedLosses 2021-03-22 13285458 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 13285458 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-03-22 13285458 frs-countries:UnitedKingdom 2021-03-23 2021-12-31 13285458 frs-countries:Europe 2021-03-23 2021-12-31 13285458 frs-countries:NorthAmerica 2021-03-23 2021-12-31 13285458 frs-countries:SouthAmerica 2021-03-23 2021-12-31 13285458 frs-countries:Asia 2021-03-23 2021-12-31 13285458 frs-countries:RestWorldOutsideUK 2021-03-23 2021-12-31 13285458 frs-bus:HighestPaidDirector 2021-03-23 2021-12-31 13285458 frs-bus:PrivateLimitedCompanyLtd 2021-03-23 2021-12-31 13285458 frs-bus:CompanyLimitedByGuarantee 2021-03-23 2021-12-31 13285458 frs-bus:LimitedLiabilityPartnershipLLP 2021-03-23 2021-12-31 13285458 frs-bus:LimitedLiabilityPartnershipsSORP 2021-03-23 2021-12-31 13285458 frs-bus:FullAccounts 2021-03-23 2021-12-31 13285458 frs-bus:FilletedAccounts 2021-03-23 2021-12-31 13285458 frs-bus:AbridgedAccounts 2021-03-23 2021-12-31 13285458 frs-bus:FRS102 2021-03-23 2021-12-31 13285458 frs-bus:MediumEntities 2021-03-23 2021-12-31 13285458 frs-bus:SmallEntities 2021-03-23 2021-12-31 13285458 frs-bus:EntityHasNeverTraded 2021-03-23 2021-12-31 13285458 frs-bus:EntityNoLongerTradingButTradedInPast 2021-03-23 2021-12-31 13285458 frs-bus:Audited 2021-03-23 2021-12-31 13285458 frs-bus:AuditExempt-NoAccountantsReport 2021-03-23 2021-12-31 13285458 frs-bus:AuditExemptWithAccountantsReport 2021-03-23 2021-12-31 13285458 frs-bus:LargeMedium-sizedCompaniesRegimeForAccounts 2021-03-23 2021-12-31 13285458 frs-bus:LargeCompaniesRegimeForAccounts 2021-03-23 2021-12-31 13285458 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2021-03-23 2021-12-31 13285458 frs-bus:SmallCompaniesRegimeForAccounts 2021-03-23 2021-12-31 13285458 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-03-23 2021-12-31 13285458 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-03-23 2021-12-31 13285458 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-03-23 2021-12-31 13285458 frs-bus:OrdinaryShareClass1 2021-03-23 2021-12-31 13285458 frs-bus:OrdinaryShareClass1 2021-03-22 13285458 frs-bus:OrdinaryShareClass1 2021-12-31 13285458 frs-bus:OrdinaryShareClass2 2021-03-23 2021-12-31 13285458 frs-bus:OrdinaryShareClass2 2021-03-22 13285458 frs-bus:OrdinaryShareClass2 2021-12-31 13285458 frs-bus:OrdinaryShareClass3 2021-03-23 2021-12-31 13285458 frs-bus:OrdinaryShareClass3 2021-03-22 13285458 frs-bus:OrdinaryShareClass3 2021-12-31 13285458 frs-bus:OrdinaryShareClass4 2021-03-23 2021-12-31 13285458 frs-bus:OrdinaryShareClass4 2021-03-22 13285458 frs-bus:OrdinaryShareClass4 2021-12-31 13285458 frs-bus:OrdinaryShareClass5 2021-03-23 2021-12-31 13285458 frs-bus:OrdinaryShareClass5 2021-03-22 13285458 frs-bus:OrdinaryShareClass5 2021-12-31 13285458 frs-bus:PreferenceShareClass1 2021-03-23 2021-12-31 13285458 frs-bus:PreferenceShareClass1 2021-03-22 13285458 frs-bus:PreferenceShareClass1 2021-12-31 13285458 frs-bus:PreferenceShareClass2 2021-03-23 2021-12-31 13285458 frs-bus:PreferenceShareClass2 2021-03-22 13285458 frs-bus:PreferenceShareClass2 2021-12-31 13285458 frs-bus:PreferenceShareClass3 2021-03-23 2021-12-31 13285458 frs-bus:PreferenceShareClass3 2021-03-22 13285458 frs-bus:PreferenceShareClass3 2021-12-31 13285458 frs-bus:PreferenceShareClass4 2021-03-23 2021-12-31 13285458 frs-bus:PreferenceShareClass4 2021-03-22 13285458 frs-bus:PreferenceShareClass4 2021-12-31 13285458 frs-bus:PreferenceShareClass5 2021-03-23 2021-12-31 13285458 frs-bus:PreferenceShareClass5 2021-03-22 13285458 frs-bus:PreferenceShareClass5 2021-12-31 13285458 1 2021-03-23 2021-12-31 13285458 1 2021-12-31 13285458 1 2021-03-23 2021-12-31 13285458 frs-core:LeasedAssets 2021-03-23 2021-12-31 13285458 frs-core:OwnedAssets 2021-03-23 2021-12-31 13285458 frs-core:CurrencyRisk 2021-03-23 2021-12-31 13285458 frs-core:MarketRisk 2021-03-23 2021-12-31 13285458 frs-core:InterestRateRisk 2021-03-23 2021-12-31 13285458 frs-core:DeferredTaxation 2021-03-23 2021-12-31 13285458 frs-core:DeferredTaxation 2021-03-22 13285458 frs-core:DeferredTaxation 2021-12-31 13285458 frs-core:OtherProvisionsContingentLiabilities 2021-03-23 2021-12-31 13285458 frs-core:OtherProvisionsContingentLiabilities 2021-03-22 13285458 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 13285458 frs-core:ProvisionsDeferredTax 2021-12-31 13285458 frs-core:OtherDeferredTax 2021-12-31 13285458 frs-core:AcceleratedTaxDepreciationDeferredTax 2021-12-31 13285458 frs-core:TaxLossesCarry-forwardsDeferredTax 2021-12-31 13285458 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2021-12-31 13285458 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-23 2021-12-31 13285458 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-03-22 13285458 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 13285458 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-23 2021-12-31 13285458 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-03-22 13285458 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 13285458 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-23 2021-12-31 13285458 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-03-22 13285458 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 13285458 frs-core:RevaluationPropertyPlantEquipmentDeferredTax 2021-12-31 13285458 frs-core:RevaluationInvestmentPropertyDeferredTax 2021-12-31 13285458 frs-core:FairValueMovementsOnFinancialInstrumentsDeferredTax 2021-12-31 13285458 frs-core:OtherPost-employmentBenefitsDeferredTax 2021-12-31 13285458 frs-core:Share-basedPaymentsDeferredTax 2021-12-31 13285458 frs-core:TaxCreditsDeferredTax 2021-12-31 13285458 frs-core:CostValuation 2021-03-22 13285458 frs-core:AdditionsToInvestments 2021-12-31 13285458 frs-core:DisposalsRepaymentsInvestments 2021-12-31 13285458 frs-core:RevaluationsIncreaseDecreaseInInvestments 2021-12-31 13285458 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments 2021-12-31 13285458 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2021-12-31 13285458 frs-core:OtherIncreaseDecreaseInInvestments 2021-12-31 13285458 frs-core:CostValuation 2021-12-31 13285458 frs-core:ProvisionsForImpairmentInvestments 2021-03-22 13285458 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2021-12-31 13285458 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2021-12-31 13285458 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2021-12-31 13285458 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2021-12-31 13285458 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2021-12-31 13285458 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 13285458 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2021-12-31 13285458 frs-core:ProvisionsForImpairmentInvestments 2021-12-31 13285458 frs-core:ListedExchangeTraded 2021-12-31 13285458 frs-core:ListedExchangeTraded 2021-03-22 13285458 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-03-22 13285458 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2021-12-31 13285458 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2021-12-31 13285458 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frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13285458 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2021-12-31 13285458 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13285458 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13285458 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 13285458 frs-core:UnlistedNon-exchangeTraded 2021-12-31 13285458 frs-core:UnlistedNon-exchangeTraded 2021-03-22 13285458 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-03-22 13285458 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13285458 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 13285458 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2021-12-31 13285458 16 2021-03-23 2021-12-31 13285458 frs-core:CurrentFinancialInstruments 16 2021-12-31 13285458 frs-core:Non-currentFinancialInstruments 16 2021-12-31 13285458 17 2021-03-23 2021-12-31 13285458 frs-core:CurrentFinancialInstruments 17 2021-12-31 13285458 frs-core:Non-currentFinancialInstruments 17 2021-12-31 13285458 18 2021-03-23 2021-12-31 13285458 frs-core:CurrentFinancialInstruments 18 2021-12-31 13285458 frs-core:Non-currentFinancialInstruments 18 2021-12-31 13285458 19 2021-03-23 2021-12-31 13285458 frs-core:CurrentFinancialInstruments 19 2021-12-31 13285458 frs-core:Non-currentFinancialInstruments 19 2021-12-31 13285458 20 2021-03-23 2021-12-31 13285458 frs-core:CurrentFinancialInstruments 20 2021-12-31 13285458 frs-core:Non-currentFinancialInstruments 20 2021-12-31 13285458 dpl-frs:Item1 2021-03-23 2021-12-31 13285458 dpl-frs:Item1 2021-03-22 13285458 dpl-frs:Item1 2021-12-31 13285458 dpl-frs:CostSales dpl-frs:Item1 2021-03-23 2021-12-31 13285458 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2021-03-23 2021-12-31 13285458 frs-countries:EnglandWales 2021-03-23 2021-12-31
Registered number: 13285458
Birkdale Energy Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13285458
31 December 2022 31 December 2021
Notes £ £ £ £
FIXED ASSETS
Investments 3 90 -
90 -
CURRENT ASSETS
Debtors 4 27,579 1,812
Cash at bank and in hand 29,387 207,646
56,966 209,458
Creditors: Amounts Falling Due Within One Year 5 (269,321 ) (175,308 )
NET CURRENT ASSETS (LIABILITIES) (212,355 ) 34,150
TOTAL ASSETS LESS CURRENT LIABILITIES (212,265 ) 34,150
NET (LIABILITIES)/ASSETS (212,265 ) 34,150
CAPITAL AND RESERVES
Called up share capital 6 1,000 1,000
Profit and Loss Account (213,265 ) 33,150
SHAREHOLDERS' FUNDS (212,265) 34,150
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For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr P A Carney
Director
10 February 2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
1.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 6 (2021: 3)
6 3
3. Investments
Unlisted
£
Cost
As at 1 January 2022 -
Additions 90
As at 31 December 2022 90
Provision
As at 1 January 2022 -
As at 31 December 2022 -
Net Book Value
As at 31 December 2022 90
As at 1 January 2022 -
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4. Debtors
31 December 2022 31 December 2021
£ £
Due within one year
Other debtors 600 1,000
Intercompany Loan - Birkdale Consultants Limited - 240
Corporation tax recoverable assets 8,964 -
VAT 18,015 572
27,579 1,812
5. Creditors: Amounts Falling Due Within One Year
31 December 2022 31 December 2021
£ £
Trade creditors 78 23,589
Corporation tax 1 8,964
Intercompany loan - Asab Oil Limited - 61,160
Intercompany loan - Asab Group Limited - 76,930
Intercompany Loan - Birkdale Consultants Ltd 266,878 -
Accruals and deferred income 2,364 4,665
269,321 175,308
6. Share Capital
31 December 2022 31 December 2021
£ £
Allotted, Called up and fully paid 1,000 1,000
7. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
The above loan is unsecured, interest free and repayable on demand.
8. Related Party Transactions
The following related party transactions were undertaken during the year:

During the year a company under common control introduced monies totalling £Nil (2021: £76,930) and was repaid amounts totalling £76,930. At the balance sheet date the amounts owed to the company totalled £Nil (2021: £76,930).

During the year a company under common control introduced monies totalling £Nil (2021: £61,160) and was repaid amounts totalling £61,160. At the balance sheet date the amounts owed to the company totalled £Nil (2021: £61,160).

During the year a company under common control had expenses paid on their behalf totalling £200. At the balance sheet date the amount owed from the company totalled £200.

During the year a company under common control had expenses paid on their behalf totalling £200. At the balance sheet date the amount owed from the company totalled £200.

During the year a company under common control had expenses paid on their behalf totalling £200. At the balance sheet date the amount owed from the company totalled £200.

During the year a company under common control introduced monies totalling £266,878 and was repaid amounts totalling £Nil. At the balance sheet date the amounts owed to the company totalled £266,878.

No dividends were paid to directors or shareholders in respect of their shareholdings.

No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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9. Going Concern
The company is able to meet its day to day working capital requirements through the support of its directors. Therefore the directors consider it appropriate to prepare the financial statements on the going concern basis
10. General Information
Birkdale Energy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13285458 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
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