Caseware UK (AP4) 2022.0.179 2022.0.179 2023-11-302023-11-302022-12-013The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falseNo description of principal activity5truetruefalse 4947379 2022-12-01 2023-11-30 4947379 2021-12-01 2022-11-30 4947379 2023-11-30 4947379 2022-11-30 4947379 c:Director1 2022-12-01 2023-11-30 4947379 d:PlantMachinery 2022-12-01 2023-11-30 4947379 d:PlantMachinery 2023-11-30 4947379 d:PlantMachinery 2022-11-30 4947379 d:PlantMachinery d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 4947379 d:OfficeEquipment 2022-12-01 2023-11-30 4947379 d:OfficeEquipment 2023-11-30 4947379 d:OfficeEquipment 2022-11-30 4947379 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 4947379 d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 4947379 d:Goodwill 2022-12-01 2023-11-30 4947379 d:Goodwill 2023-11-30 4947379 d:Goodwill 2022-11-30 4947379 d:CurrentFinancialInstruments 2023-11-30 4947379 d:CurrentFinancialInstruments 2022-11-30 4947379 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 4947379 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 4947379 d:ShareCapital 2023-11-30 4947379 d:ShareCapital 2022-11-30 4947379 d:CapitalRedemptionReserve 2023-11-30 4947379 d:CapitalRedemptionReserve 2022-11-30 4947379 d:RetainedEarningsAccumulatedLosses 2023-11-30 4947379 d:RetainedEarningsAccumulatedLosses 2022-11-30 4947379 c:FRS102 2022-12-01 2023-11-30 4947379 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 4947379 c:FullAccounts 2022-12-01 2023-11-30 4947379 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 4947379 d:AcceleratedTaxDepreciationDeferredTax 2023-11-30 4947379 d:AcceleratedTaxDepreciationDeferredTax 2022-11-30 4947379 d:Goodwill d:OwnedIntangibleAssets 2022-12-01 2023-11-30 4947379 e:PoundSterling 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 4947379









BIRCH RIDDLE & CO. LTD.







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
BIRCH RIDDLE & CO. LTD.
REGISTERED NUMBER: 4947379

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Intangible assets
 4 
9,870
43,014

Tangible assets
 5 
2,629
4,050

  
12,499
47,064

Current assets
  

Debtors: amounts falling due within one year
 6 
8,877
34,070

Cash at bank and in hand
 7 
65,359
86,298

  
74,236
120,368

Creditors: amounts falling due within one year
 8 
(3,656)
(20,387)

Net current assets
  
 
 
70,580
 
 
99,981

Total assets less current liabilities
  
83,079
147,045

Provisions for liabilities
  

Deferred tax
 9 
(190)
(350)

  
 
 
(190)
 
 
(350)

Net assets
  
82,889
146,695


Capital and reserves
  

Called up share capital 
  
50
50

Capital redemption reserve
  
50
50

Profit and loss account
  
82,789
146,595

  
82,889
146,695


Page 1

 
BIRCH RIDDLE & CO. LTD.
REGISTERED NUMBER: 4947379
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 April 2024.




G. N. Birch
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
BIRCH RIDDLE & CO. LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

The company is registered in England and its registered number is 4947379. The company is a private company limited by shares. Its registered office is 6 Orchard Close, West Ewell, Epsom, Surrey, KT19 9NS. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
BIRCH RIDDLE & CO. LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)

 
2.3

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

 
2.4

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of income and retained earnings over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
BIRCH RIDDLE & CO. LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Garden office
-
25%
Office equipment
-
25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

2023
2022
£
£

Wages and salaries
44,004
39,823

Cost of defined contribution scheme
73
228

44,077
40,051


The average monthly number of employees, including directors, during the year was 3 (2022 - 5).

Page 5

 
BIRCH RIDDLE & CO. LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Intangible assets




Goodwill

£



Cost


At 1 December 2022
122,886


Disposals
(90,000)



At 30 November 2023

32,886



Amortisation


At 1 December 2022
79,872


Charge for the year on owned assets
1,644


On disposals
(58,500)



At 30 November 2023

23,016



Net book value



At 30 November 2023
9,870



At 30 November 2022
43,014



Page 6

 
BIRCH RIDDLE & CO. LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

5.


Tangible fixed assets





Garden office
Office equipment
Total

£
£
£



Cost or valuation


At 1 December 2022
16,358
8,276
24,634


Disposals
-
(2,433)
(2,433)



At 30 November 2023

16,358
5,843
22,201



Depreciation


At 1 December 2022
14,174
6,410
20,584


Charge for the year on owned assets
546
577
1,123


Disposals
-
(2,135)
(2,135)



At 30 November 2023

14,720
4,852
19,572



Net book value



At 30 November 2023
1,638
991
2,629



At 30 November 2022
2,184
1,866
4,050


6.


Debtors

2023
2022
£
£


Trade debtors
7,072
32,676

Prepayments and accrued income
1,805
1,394

8,877
34,070



7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
65,359
86,298

65,359
86,298


Page 7

 
BIRCH RIDDLE & CO. LTD.
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other taxation and social security
2,887
18,795

Other creditors
519
587

Accruals and deferred income
250
1,005

3,656
20,387



9.


Deferred taxation




2023


£






At beginning of year
(350)


Charged to profit or loss
160



At end of year
(190)

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
(190)
(350)

(190)
(350)


10.


Pension commitments

The company operates a defined contributions pension scheme. 

 
Page 8