Birch Defence Associates Ltd 05587432 false 2022-10-01 2023-09-30 2023-09-30 The principal activity of the company is defence activities Digita Accounts Production Advanced 6.30.9574.0 true true 05587432 2022-10-01 2023-09-30 05587432 2023-09-30 05587432 core:CurrentFinancialInstruments 2023-09-30 05587432 core:CurrentFinancialInstruments core:WithinOneYear 2023-09-30 05587432 core:FurnitureFittingsToolsEquipment 2023-09-30 05587432 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-09-30 05587432 bus:SmallEntities 2022-10-01 2023-09-30 05587432 bus:AuditExemptWithAccountantsReport 2022-10-01 2023-09-30 05587432 bus:FullAccounts 2022-10-01 2023-09-30 05587432 bus:SmallCompaniesRegimeForAccounts 2022-10-01 2023-09-30 05587432 bus:RegisteredOffice 2022-10-01 2023-09-30 05587432 bus:CompanySecretary1 2022-10-01 2023-09-30 05587432 bus:Director1 2022-10-01 2023-09-30 05587432 bus:PrivateLimitedCompanyLtd 2022-10-01 2023-09-30 05587432 core:FurnitureFittings 2022-10-01 2023-09-30 05587432 core:FurnitureFittingsToolsEquipment 2022-10-01 2023-09-30 05587432 core:KeyManagementPersonnel 2022-10-01 2023-09-30 05587432 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2022-10-01 2023-09-30 05587432 countries:EnglandWales 2022-10-01 2023-09-30 05587432 2022-09-30 05587432 core:FurnitureFittingsToolsEquipment 2022-09-30 05587432 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2022-09-30 05587432 2021-10-01 2022-09-30 05587432 2022-09-30 05587432 core:CurrentFinancialInstruments 2022-09-30 05587432 core:CurrentFinancialInstruments core:WithinOneYear 2022-09-30 05587432 core:FurnitureFittingsToolsEquipment 2022-09-30 05587432 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2022-09-30 05587432 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2021-10-01 2022-09-30 05587432 2021-09-30 05587432 core:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2021-09-30 iso4217:GBP xbrli:pure

Registration number: 05587432

Birch Defence Associates Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 30 September 2023

image-name
 

Birch Defence Associates Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 7

 

Birch Defence Associates Ltd

Company Information

Director

Andrew David Ewing

Company secretary

Kay Marilyn Ewing

Registered office

Birch Cottage
Rake
Liss
Hampshire
GU33 7JD

Accountants

Lucraft Hodgson & Dawes LLP
Chartered Accountants
Ground Floor
19 New Road
Brighton
East Sussex
BN1 1UF

 

Birch Defence Associates Ltd

(Registration number: 05587432)
Balance Sheet as at 30 September 2023

Note

2023
£

2022
£

Fixed Assets

 

Tangible Assets

4

1,185

1,963

Current assets

 

Debtors

3,431

6,781

Cash at bank and in hand

 

15,282

25,999

 

18,713

32,780

Creditors: Amounts falling due within one year

5

(1,200)

(1,296)

Net current assets

 

17,513

31,484

Net assets

 

18,698

33,447

Capital and Reserves

 

Called up share capital

100

100

Retained Earnings

18,598

33,347

Shareholders' funds

 

18,698

33,447

For the financial 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.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 6 March 2024
 

.........................................
Andrew David Ewing
Director

   
     
 

Birch Defence Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Birch Cottage
Rake
Liss
Hampshire
GU33 7JD

These financial statements were authorised for issue by the director on 6 March 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling, which is the functional currency of the company.

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Birch Defence Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

25% on reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

 

Birch Defence Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, analysed by category was as follows:

2023
 No.

2022
 No.

Administration and support

2

2

2

2

 

Birch Defence Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

4

Tangible Assets

Furniture, fittings and equipment
 £

Total
£

Cost or valuation

At 1 October 2022

13,029

13,029

Disposals

(9,032)

(9,032)

At 30 September 2023

3,997

3,997

Depreciation

At 1 October 2022

11,066

11,066

Charge for the year

491

491

Eliminated on disposal

(8,745)

(8,745)

At 30 September 2023

2,812

2,812

Carrying amount

At 30 September 2023

1,185

1,185

At 30 September 2022

1,963

1,963

5

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Accruals and deferred income

1,200

1,296

 

Birch Defence Associates Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

6

Related party transactions

Loans to related parties

2023

Key management
£

Total
£

At start of period

4,800

4,800

Repaid

(1,370)

(1,370)

At end of period

3,430

3,430

2022

Key management
£

Total
£

Advanced

4,800

4,800

At end of period

4,800

4,800

Terms of loans to related parties

During the year the company provided the director with an interest free loan which was unsecured and repayable on demand.
 

Loans from related parties

2022

Key management
£

Total
£

At start of period

56

56

Repaid

(56)

(56)

At end of period

-

-