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Company Registration No. 10845659 (England and Wales)
Birland Creative Limited Unaudited accounts for the year ended 31 July 2023
Birland Creative Limited Unaudited accounts Contents
Page
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Birland Creative Limited Company Information for the year ended 31 July 2023
Directors
Anthony Birland Nicola Birland
Company Number
10845659 (England and Wales)
Registered Office
21 Westbrook Avenue Prescot Liverpool L34 1NU
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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Birland Creative Limited Statement of financial position as at 31 July 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,084 
2,210 
Current assets
Cash at bank and in hand
102,745 
81,559 
Creditors: amounts falling due within one year
(27,025)
(25,344)
Net current assets
75,720 
56,215 
Net assets
76,804 
58,425 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
76,704 
58,325 
Shareholders' funds
76,804 
58,425 
For the year ending 31 July 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 29 February 2024 and were signed on its behalf by
Anthony Birland Director Company Registration No. 10845659
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Birland Creative Limited Notes to the Accounts for the year ended 31 July 2023
1
Statutory information
Birland Creative Limited is a private company, limited by shares, registered in England and Wales, registration number 10845659. The registered office is 21 Westbrook Avenue, Prescot, Liverpool, L34 1NU.
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, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Computer equipment
25% on cost
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2022
295 
9,164 
9,459 
At 31 July 2023
295 
9,164 
9,459 
Depreciation
At 1 August 2022
295 
6,954 
7,249 
Charge for the year
- 
1,126 
1,126 
At 31 July 2023
295 
8,080 
8,375 
Net book value
At 31 July 2023
- 
1,084 
1,084 
At 31 July 2022
- 
2,210 
2,210 
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Birland Creative Limited Notes to the Accounts for the year ended 31 July 2023
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
- 
(47)
Taxes and social security
19,128 
14,909 
Loans from directors
7,548 
10,133 
Accruals
349 
349 
27,025 
25,344 
6
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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