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REGISTERED NUMBER: SC070779 (Scotland)















Financial Statements for the Year Ended 31 July 2023

for

Birkenhill Computing Services Limited

Birkenhill Computing Services Limited (Registered number: SC070779)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Birkenhill Computing Services Limited

Company Information
for the Year Ended 31 July 2023







DIRECTORS: R Sadler
S Sadler



REGISTERED OFFICE: Arribeg
Upper Lybster
Lybster
Caithness
KW3 6AT



REGISTERED NUMBER: SC070779 (Scotland)



ACCOUNTANTS: Reid & Fraser
Chartered Accountants
92 High Street
Wick
Caithness
KW1 4LY



BANKERS: Virgin Money
161 Mid Street
Keith
AB55 5BL

Birkenhill Computing Services Limited (Registered number: SC070779)

Balance Sheet
31 July 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 14 19
Investment property 5 110,000 110,000
110,014 110,019

CURRENT ASSETS
Debtors 6 640 640
Cash at bank 34,659 33,772
35,299 34,412
CREDITORS
Amounts falling due within one year 7 (11,610 ) (11,316 )
NET CURRENT ASSETS 23,689 23,096
TOTAL ASSETS LESS CURRENT
LIABILITIES

133,703

133,115

CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 8 49,297 49,297
Retained earnings 84,306 83,718
SHAREHOLDERS' FUNDS 133,703 133,115

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

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

The directors acknowledge their 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.

Birkenhill Computing Services Limited (Registered number: SC070779)

Balance Sheet - continued
31 July 2023


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 Board of Directors and authorised for issue on 3 April 2024 and were signed on its behalf by:





R Sadler - Director


Birkenhill Computing Services Limited (Registered number: SC070779)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Birkenhill Computing Services Limited is a private company, limited by shares , registered in Scotland. 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 as modified by the revaluation of certain assets.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% reducing balance
Fixtures and fittings - 25% reducing balance
Motor vehicles - 25% 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Birkenhill Computing Services Limited (Registered number: SC070779)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 August 2022
and 31 July 2023 7,870 3,685 1,600 13,155
DEPRECIATION
At 1 August 2022 7,859 3,677 1,600 13,136
Charge for year 3 2 - 5
At 31 July 2023 7,862 3,679 1,600 13,141
NET BOOK VALUE
At 31 July 2023 8 6 - 14
At 31 July 2022 11 8 - 19

5. INVESTMENT PROPERTY

Investment property, which comprises properties held for rental, is revalued annually on an open market basis and the aggregate surplus or deficit transferred to the revaluation reserve, except where any deficit is deemed permanent when it is taken to the profit & loss account. No provision is made for depreciation of investment property and the director believes that this departure from standard accounting practice is necessary to show a true and fair view.

Fair value at 31 July 2023 is represented by:
£   
Valuation in 2014 120,000
Valuation in 2018 (10,000 )
110,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 640 640

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 11,610 11,316

8. RESERVES
Revaluation
reserve
£   
At 1 August 2022
and 31 July 2023 49,297