1 October 2022 false No description of principal activity Taxfiler 2023.14 06344775business:PrivateLimitedCompanyLtd2022-10-012023-09-30 063447752022-09-30 063447752022-10-012023-09-30 06344775business:AuditExemptWithAccountantsReport2022-10-012023-09-30 06344775business:FilletedAccounts2022-10-012023-09-30 063447752023-09-30 06344775business:Director12022-10-012023-09-30 06344775business:Director22022-10-012023-09-30 06344775business:Director32022-10-012023-09-30 06344775business:Director42022-10-012023-09-30 06344775business:Director52022-10-012023-09-30 06344775business:Director62022-10-012023-09-30 06344775business:Director72022-10-012023-09-30 06344775business:Director82022-10-012023-09-30 06344775business:CompanySecretary12022-10-012023-09-30 06344775business:RegisteredOffice2022-10-012023-09-30 063447752022-09-30 06344775core:WithinOneYear2023-09-30 06344775core:WithinOneYear2022-09-30 06344775core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 06344775core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 06344775core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 06344775core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 06344775core:PreviouslyStatedAmount2023-09-30 06344775core:PreviouslyStatedAmount2022-09-30 06344775business:SmallEntities2022-10-012023-09-30 06344775countries:EnglandWales2022-10-012023-09-30 06344775core:FurnitureFittings2022-10-012023-09-30 06344775core:FurnitureFittings2022-09-30 06344775core:FurnitureFittings2023-09-30 063447752021-10-012022-09-30 iso4217:GBP xbrli:pure
Company Registration No. 06344775 (England and Wales)
Birch Bernto and Associates Limited Unaudited accounts for the year ended 30 September 2023
Birch Bernto and Associates Limited Unaudited accounts Contents
Page
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Birch Bernto and Associates Limited Company Information for the year ended 30 September 2023
Directors
Gideon Peter William Bernto Mark Edwin Birch Gemma Bernto Megan Bernto Sarah Bernto June Birch Tallulah Birch Georgia Birch
Secretary
Gideon Peter William Bernto
Company Number
06344775 (England and Wales)
Registered Office
Wolfe Mead Farnham Road Bordon Hampshire GU35 0NH England
Accountants
M A Accountancy Group Wolfe Mead Farnham Road Bordon Hampshire GU35 0NH
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Birch Bernto and Associates Limited Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
22,180 
23,058 
Current assets
Debtors
491,346 
481,222 
Cash at bank and in hand
677,348 
409,698 
1,168,694 
890,920 
Creditors: amounts falling due within one year
(444,003)
(442,786)
Net current assets
724,691 
448,134 
Total assets less current liabilities
746,871 
471,192 
Provisions for liabilities
Deferred tax
(4,215)
(4,381)
Net assets
742,656 
466,811 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
742,456 
466,611 
Shareholders' funds
742,656 
466,811 
For the year ending 30 September 2023 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 15 November 2023 and were signed on its behalf by
Mark Edwin Birch Director Company Registration No. 06344775
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Birch Bernto and Associates Limited Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
Birch Bernto and Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 06344775. The registered office is Wolfe Mead, Farnham Road, Bordon, Hampshire, GU35 0NH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Material deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
33% Reducing Balance
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Foreign exchange
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 rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Birch Bernto and Associates Limited Notes to the Accounts for the year ended 30 September 2023
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2022
139,090 
Additions
7,904 
At 30 September 2023
146,994 
Depreciation
At 1 October 2022
116,032 
Charge for the year
8,782 
At 30 September 2023
124,814 
Net book value
At 30 September 2023
22,180 
At 30 September 2022
23,058 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
434,937 
477,144 
Accrued income and prepayments
56,409 
4,078 
491,346 
481,222 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
91,587 
142,835 
Taxes and social security
244,097 
229,776 
Other creditors
- 
9,230 
Loans from directors
156 
156 
Accruals
108,163 
60,789 
444,003 
442,786 
7
Average number of employees
During the year the average number of employees was 11 (2022: 11).
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