|
|
2023 |
|
2022 |
|
|
£ |
£ |
|
£ |
£ |
Fixed assets |
|
|
23,062 |
|
|
28,340 |
Current assets |
|
72,133 |
|
|
93,165 |
|
Prepayments and accrued income |
|
1,300 |
|
|
1,300 |
|
Creditors: amount falling due within one year |
|
(16,250) |
|
|
(15,873) |
|
Net current assets
|
|
|
57,183
|
|
|
78,592
|
Total assets less current liabilities
|
|
|
80,245 |
|
|
106,932 |
Creditors: amount falling due after more than one year |
|
|
(79,843) |
|
|
(106,206) |
Provisions for liabilities |
|
|
(12) |
|
|
(577) |
Net assets
|
|
|
390 |
|
|
149 |
|
|
|
|
|
|
|
Capital and reserves
|
|
|
390 |
|
|
149 |
|
NOTES TO THE ACCOUNTS
General Information
BIRCH & JAMES ASSOCIATES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09549374, registration address Suite 16, 3rd Floor Gw2 Great West House,, Great West Road, Brentford,, England, TW8 9DF.
The presentation currency is £ sterling.
1. |
Accounting policies
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles |
18 Reducing Balance
|
Computer Equipment |
25 Reducing Balance
|
|
2. |
Tangible fixed assets
Cost or valuation |
Motor Vehicles |
|
Computer Equipment |
|
Total |
|
£ |
|
£ |
|
£ |
At 01 April 2022 |
29,767 |
|
4,818 |
|
34,585 |
Additions |
- |
|
- |
|
- |
Disposals |
- |
|
- |
|
- |
At 31 March 2023 |
29,767 |
|
4,818 |
|
34,585 |
Depreciation |
At 01 April 2022 |
1,791 |
|
4,454 |
|
6,245 |
Charge for year |
5,033 |
|
245 |
|
5,278 |
On disposals |
- |
|
- |
|
- |
At 31 March 2023 |
6,824 |
|
4,699 |
|
11,523 |
Net book values |
Closing balance as at 31 March 2023 |
22,943 |
|
119 |
|
23,062 |
Opening balance as at 01 April 2022 |
27,976 |
|
364 |
|
28,340 |
|
3. |
Average number of employees
There are 2 employees on an average
Average number of employees during the year was 2 (2022 : 3).
|
For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' 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.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts.
The financial statements were approved by the board of directors on 19 March 2024 and were signed on its behalf by: -------------------------------- Julian Samier Al-Mushadani Director |
1
|