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REGISTERED NUMBER: 04510318 (England and Wales)












BIERWOOD LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 AUGUST 2023






BIERWOOD LIMITED (REGISTERED NUMBER: 04510318)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BIERWOOD LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2023







DIRECTOR: Mrs E M Hunt



SECRETARY: Mrs E M Hunt



REGISTERED OFFICE: Bierwood
Manorbier
Tenby
Pembrokeshire
SA70 7SW



REGISTERED NUMBER: 04510318 (England and Wales)



ACCOUNTANTS: Bevan Buckland LLP
Chartered Accountants
Castle Chambers
6 Westgate Hill
Pembroke
Pembrokeshire
SA71 4LB



BANKERS: HSBC Bank
65 Main Street
Pembroke
Pembrokeshire
SA71 4DW

BIERWOOD LIMITED (REGISTERED NUMBER: 04510318)

BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 26,378 27,646

CURRENT ASSETS
Debtors 5 9,841 8,541
Cash at bank 4,342 8,303
14,183 16,844
CREDITORS
Amounts falling due within one year 6 3,399 3,887
NET CURRENT ASSETS 10,784 12,957
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,162

40,603

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 37,160 40,601
SHAREHOLDERS' FUNDS 37,162 40,603

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 6 March 2024 and were signed by:





Mrs E M Hunt - Director


BIERWOOD LIMITED (REGISTERED NUMBER: 04510318)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2023

1. STATUTORY INFORMATION

Bierwood 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 2% on cost
Plant and Machinery - 15% reducing balance

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 NIL (2022 - NIL).

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property Machinery fittings Totals
£    £    £    £   
COST
At 1 September 2022
and 31 August 2023 31,873 18,453 5,607 55,933
DEPRECIATION
At 1 September 2022 8,499 14,839 4,949 28,287
Charge for year 637 534 97 1,268
At 31 August 2023 9,136 15,373 5,046 29,555
NET BOOK VALUE
At 31 August 2023 22,737 3,080 561 26,378
At 31 August 2022 23,374 3,614 658 27,646

BIERWOOD LIMITED (REGISTERED NUMBER: 04510318)

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

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 9,841 8,541

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 2,763 1,295
Other creditors 636 2,592
3,399 3,887

7. RELATED PARTY DISCLOSURES

During the year M Morgan carried out garden maintenance services for the company, M Morgan is the grandson of the director. All transactions were at fair value and no amounts were outstanding at the year end.