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REGISTERED NUMBER: 09623574 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Birch Property Investments Limited

Birch Property Investments Limited (Registered number: 09623574)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Birch Property Investments Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: Mr C E Birch
Mrs K A Birch





REGISTERED OFFICE: Hare Wood House
Martins Lane
Kirstead
Norwich
NR15 1ED





REGISTERED NUMBER: 09623574 (England and Wales)





ACCOUNTANTS: Underwood Green
Pinnacle House
1 Pinnacle Way
Derby
Derbyshire
DE24 8ZS

Birch Property Investments Limited (Registered number: 09623574)

Balance Sheet
30 June 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 475,000 500,000

CURRENT ASSETS
Debtors 5 26,653 11,601
Cash at bank 16,069 36,078
42,722 47,679
CREDITORS
Amounts falling due within one year 6 149,252 179,744
NET CURRENT LIABILITIES (106,530 ) (132,065 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

368,470

367,935

PROVISIONS FOR LIABILITIES 7 51,148 43,623
NET ASSETS 317,322 324,312

CAPITAL AND RESERVES
Called up share capital 8 100 100
Non-distributable reserve 9 153,444 185,969
Retained earnings 163,778 138,243
SHAREHOLDERS' FUNDS 317,322 324,312

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

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

Birch Property Investments Limited (Registered number: 09623574)

Balance Sheet - continued
30 June 2023


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 1 March 2024 and were signed on its behalf by:




Mrs K A Birch - Director



Mr C E Birch - Director


Birch Property Investments Limited (Registered number: 09623574)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Birch Property Investments 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.

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 as modified by the revaluation of certain assets.

Turnover
Turnover represents rents receivable.

Investment property
Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in the market value is recognised in profit or loss.

A transfer is made from retained earnings to the non-distributable reserve for the amount of any market value surplus or deficit net of deferred tax provided.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Birch Property Investments Limited (Registered number: 09623574)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 July 2022 500,000
Revaluations (25,000 )
At 30 June 2023 475,000
NET BOOK VALUE
At 30 June 2023 475,000
At 30 June 2022 500,000

Fair value at 30 June 2023 is represented by:
£   
Valuation in 2017 4,592
Valuation in 2019 25,000
Valuation in 2020 30,000
Valuation in 2021 95,000
Valuation in 2022 75,000
Valuation in 2023 (25,000 )
Cost 270,408
475,000

If investment property had not been revalued it would have been included at the following historical cost:

2023 2022
£    £   
Cost 270,408 270,408

Investment property was valued on an open market basis on 30 June 2023 by the director, Mrs K A Birch .

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 8,909 10,709
Other debtors 16,800 -
Prepayments and accrued income 944 892
26,653 11,601

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors - (4 )
Tax 6,145 5,707
Other creditors 108,521 108,521
Directors' current accounts 24,998 56,044
Accruals and deferred income 9,588 9,476
149,252 179,744

Birch Property Investments Limited (Registered number: 09623574)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 51,148 43,623

Deferred
tax
£   
Balance at 1 July 2022 43,623
Charge to Income Statement during year 7,525
Balance at 30 June 2023 51,148

8. CALLED UP SHARE CAPITAL

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

9. RESERVES
Non-distributable
reserve
£   
At 1 July 2022 185,969
Transfer between reserves (32,525 )

At 30 June 2023 153,444