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REGISTERED NUMBER: 03403046 (England and Wales)


























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2023

FOR

R.S. BIRCH AND PARTNERS LIMITED

R.S. BIRCH AND PARTNERS LIMITED (REGISTERED NUMBER: 03403046)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


R.S. BIRCH AND PARTNERS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST OCTOBER 2023







DIRECTORS: Mr M A Crame
Mr M L Lee
Mr M J Lee





SECRETARY: Mr M A Crame





REGISTERED OFFICE: Fleming Court
Leigh Road
Eastleigh
Southampton
Hampshire
SO50 9PD





REGISTERED NUMBER: 03403046 (England and Wales)






R.S. BIRCH AND PARTNERS LIMITED (REGISTERED NUMBER: 03403046)

BALANCE SHEET
31ST OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 100,326 89,725

CURRENT ASSETS
Stocks 1,581 1,535
Debtors 6 260,964 428,793
Cash at bank and in hand 105,335 140,432
367,880 570,760
CREDITORS
Amounts falling due within one year 7 275,103 487,850
NET CURRENT ASSETS 92,777 82,910
TOTAL ASSETS LESS CURRENT
LIABILITIES

193,103

172,635

CREDITORS
Amounts falling due after more than one
year

8

(18,599

)

(938

)

PROVISIONS FOR LIABILITIES (17,372 ) (15,250 )
NET ASSETS 157,132 156,447

CAPITAL AND RESERVES
Called up share capital 10 360 360
Capital redemption reserve 240 240
Retained earnings 156,532 155,847
SHAREHOLDERS' FUNDS 157,132 156,447

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23rd February 2024 and were signed on its behalf by:



Mr M A Crame - Director


R.S. BIRCH AND PARTNERS LIMITED (REGISTERED NUMBER: 03403046)

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


1. STATUTORY INFORMATION

R.S. Birch and Partners 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. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Turnover
The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax, and adjusted for uninvoiced sales.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance

All fixed assets are initially recorded at 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 Income Statement, 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.

Foreign currencies
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 of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

R.S. BIRCH AND PARTNERS LIMITED (REGISTERED NUMBER: 03403046)

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


3. ACCOUNTING POLICIES - continued

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Operating lease agreements
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2022 - 22 ) .

5. TANGIBLE FIXED ASSETS
Plant & Motor
machinery vehicles Totals
£    £    £   
COST
At 1st November 2022 31,555 240,508 272,063
Additions 2,376 46,240 48,616
Disposals - (69,425 ) (69,425 )
At 31st October 2023 33,931 217,323 251,254
DEPRECIATION
At 1st November 2022 26,587 155,751 182,338
Charge for year 979 24,127 25,106
Eliminated on disposal - (56,516 ) (56,516 )
At 31st October 2023 27,566 123,362 150,928
NET BOOK VALUE
At 31st October 2023 6,365 93,961 100,326
At 31st October 2022 4,968 84,757 89,725

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 254,072 423,556
Other debtors 6,892 5,237
260,964 428,793

Included in other debtors is £6,010 (2022: £5,237) in relation to prepayments and accrued income.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 4,335 4,274
Trade creditors 194,162 312,532
Taxation and social security 51,039 84,027
Other creditors 25,567 87,017
275,103 487,850

Included in other creditors is £1,005 (2022: £1,005) in relation to accruals and deferred income.

R.S. BIRCH AND PARTNERS LIMITED (REGISTERED NUMBER: 03403046)

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


8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Hire purchase contracts 18,599 938

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 22,934 5,212

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
360 Ordinary £1 360 360

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following interest, at 10% per annum, has been credited to the loans during the year as follows; Mr M A Crame £1,454 (2022: £2,591), Mr M L Lee £1,731 (2022: £1,531), and Mr M J Lee £2,975 (2022: £2,075).