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REGISTERED NUMBER: 05272581 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2023

for

Bircherley Ltd

Bircherley Ltd (Registered number: 05272581)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Bircherley Ltd

Company Information
for the Year Ended 31 October 2023







DIRECTOR: D J Sawyer





REGISTERED OFFICE: Unit 13
Mead Lane Business Centre
Hertford
Hertfordshire
SG13 7BJ





REGISTERED NUMBER: 05272581 (England and Wales)





ACCOUNTANTS: Abbey Tax and Accountancy Limited
17 Caldbeck
Waltham Abbey
Essex
EN9 1UR

Bircherley Ltd (Registered number: 05272581)

Balance Sheet
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,485,327 1,226,090

CURRENT ASSETS
Debtors 5 80,624 49,919
Cash at bank 573,684 555,363
654,308 605,282
CREDITORS
Amounts falling due within one year 6 2,089,254 1,844,380
NET CURRENT LIABILITIES (1,434,946 ) (1,239,098 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,381

(13,008

)

CREDITORS
Amounts falling due after more than one
year

7

201,470

334,575
NET LIABILITIES (151,089 ) (347,583 )

CAPITAL AND RESERVES
Called up share capital 5 5
Capital redemption reserve (1,750,000 ) (1,750,000 )
Retained earnings 1,598,906 1,402,412
SHAREHOLDERS' FUNDS (151,089 ) (347,583 )

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

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

The director acknowledges his 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.

Bircherley Ltd (Registered number: 05272581)

Balance Sheet - continued
31 October 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 director and authorised for issue on 31 July 2024 and were signed by:





D J Sawyer - Director


Bircherley Ltd (Registered number: 05272581)

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

1. STATUTORY INFORMATION

Bircherley Ltd is a private company, limited by shares , registered in England and Wales. 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

Bircherley Ltd (Registered number: 05272581)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 November 2022 1,225,837 2,200 1,228,037
Additions 259,300 - 259,300
At 31 October 2023 1,485,137 2,200 1,487,337
DEPRECIATION
At 1 November 2022 - 1,947 1,947
Charge for year - 63 63
At 31 October 2023 - 2,010 2,010
NET BOOK VALUE
At 31 October 2023 1,485,137 190 1,485,327
At 31 October 2022 1,225,837 253 1,226,090

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 37,249 16,996
Other debtors 43,375 32,923
80,624 49,919

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Bank loans and overdrafts 2,279 33,860
Trade creditors 340,661 546,304
Taxation and social security 19,773 81,100
Other creditors 1,726,541 1,183,116
2,089,254 1,844,380

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 31.10.22
£    £   
Other creditors 201,470 334,575