Silverfin false false 31/12/2023 01/01/2023 31/12/2023 Anthony Birch 24/01/2003 Sarah Birch 24/01/2003 12 April 2024 The principal activity of the Company during the financial year was the holding of shares in and the provision of management services to Wareham Forest Tourist Park Limited. 04646524 2023-12-31 04646524 bus:Director1 2023-12-31 04646524 bus:Director2 2023-12-31 04646524 2022-12-31 04646524 core:CurrentFinancialInstruments 2023-12-31 04646524 core:CurrentFinancialInstruments 2022-12-31 04646524 core:ShareCapital 2023-12-31 04646524 core:ShareCapital 2022-12-31 04646524 core:RetainedEarningsAccumulatedLosses 2023-12-31 04646524 core:RetainedEarningsAccumulatedLosses 2022-12-31 04646524 core:CostValuation 2022-12-31 04646524 core:CostValuation 2023-12-31 04646524 bus:OrdinaryShareClass1 2023-12-31 04646524 2023-01-01 2023-12-31 04646524 bus:FilletedAccounts 2023-01-01 2023-12-31 04646524 bus:SmallEntities 2023-01-01 2023-12-31 04646524 bus:AuditExemptWithAccountantsReport 2023-01-01 2023-12-31 04646524 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 04646524 bus:Director1 2023-01-01 2023-12-31 04646524 bus:Director2 2023-01-01 2023-12-31 04646524 2022-01-01 2022-12-31 04646524 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 04646524 bus:OrdinaryShareClass1 2022-01-01 2022-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 04646524 (England and Wales)

BIRCHTIME LIMITED

Unaudited Financial Statements
For the financial year ended 31 December 2023
Pages for filing with the registrar

BIRCHTIME LIMITED

Unaudited Financial Statements

For the financial year ended 31 December 2023

Contents

BIRCHTIME LIMITED

COMPANY INFORMATION

For the financial year ended 31 December 2023
BIRCHTIME LIMITED

COMPANY INFORMATION (continued)

For the financial year ended 31 December 2023
DIRECTORS Anthony Birch
Sarah Birch
SECRETARY Anthony Birch
REGISTERED OFFICE Lowin House
Tregolls Road
Truro
Cornwall
TR1 2NA
United Kingdom
COMPANY NUMBER 04646524 (England and Wales)
CHARTERED ACCOUNTANTS Francis Clark LLP
Lowin House
Tregolls Road
Truro
Cornwall TR1 2NA
BIRCHTIME LIMITED

BALANCE SHEET

As at 31 December 2023
BIRCHTIME LIMITED

BALANCE SHEET (continued)

As at 31 December 2023
Note 2023 2022
£ £
Fixed assets
Investments 3 1,072,302 1,072,302
1,072,302 1,072,302
Current assets
Debtors 4 230,000 120,000
Cash at bank and in hand 80,074 141,471
310,074 261,471
Creditors: amounts falling due within one year 5 ( 267,116) ( 160,002)
Net current assets 42,958 101,469
Total assets less current liabilities 1,115,260 1,173,771
Net assets 1,115,260 1,173,771
Capital and reserves
Called-up share capital 6 2 2
Profit and loss account 1,115,258 1,173,769
Total shareholders' funds 1,115,260 1,173,771

For the financial year ending 31 December 2023 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Birchtime Limited (registered number: 04646524) were approved and authorised for issue by the Board of Directors on 12 April 2024. They were signed on its behalf by:

Anthony Birch
Director
BIRCHTIME LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
BIRCHTIME LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2023
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Birchtime Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, Cornwall, TR1 2NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

2023 2022
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Fixed asset investments

Investments in subsidiaries

2023
£
Cost
At 01 January 2023 1,072,302
At 31 December 2023 1,072,302
Carrying value at 31 December 2023 1,072,302
Carrying value at 31 December 2022 1,072,302

4. Debtors

2023 2022
£ £
Other debtors 230,000 120,000

5. Creditors: amounts falling due within one year

2023 2022
£ £
Taxation and social security 35,825 28,906
Other creditors 231,291 131,096
267,116 160,002

6. Called-up share capital

2023 2022
£ £
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each 2 2

7. Related party transactions

Transactions with entities in which the entity itself has a participating interest

2023 2022
£ £
Wareham Forest Tourist Park Limited 230,000 120,000

Wareham Forest Tourist Park Limited (subsidiary company)
During the year, the company received £153,000 (2022: £153,000) as management fees from Wareham Forest Tourist Park Limited. Also during the year, the company loaned £135,000 (2022: £75,227) to Wareham Forest Tourist Park Limited and Wareham Forest Tourist Park Limited repaid funds totalling £25,000 (2022: £220,227). At the balance sheet date the amount due from Wareham Forest Tourist Park Limited was £230,000 (2022: £120,000).