Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-29true2023-03-01falseNo description of principal activity44falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC621032 2023-03-01 2024-02-29 SC621032 2022-03-01 2023-02-28 SC621032 2024-02-29 SC621032 2023-02-28 SC621032 c:Director1 2023-03-01 2024-02-29 SC621032 c:Director2 2023-03-01 2024-02-29 SC621032 c:Director3 2023-03-01 2024-02-29 SC621032 c:Director4 2023-03-01 2024-02-29 SC621032 c:RegisteredOffice 2023-03-01 2024-02-29 SC621032 d:PlantMachinery 2023-03-01 2024-02-29 SC621032 d:PlantMachinery 2024-02-29 SC621032 d:PlantMachinery 2023-02-28 SC621032 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 SC621032 d:OfficeEquipment 2023-03-01 2024-02-29 SC621032 d:OfficeEquipment 2024-02-29 SC621032 d:OfficeEquipment 2023-02-28 SC621032 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 SC621032 d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 SC621032 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-02-29 SC621032 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-02-28 SC621032 d:CurrentFinancialInstruments 2024-02-29 SC621032 d:CurrentFinancialInstruments 2023-02-28 SC621032 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 SC621032 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 SC621032 d:ShareCapital 2024-02-29 SC621032 d:ShareCapital 2023-02-28 SC621032 d:SharePremium 2024-02-29 SC621032 d:SharePremium 2023-02-28 SC621032 d:RetainedEarningsAccumulatedLosses 2024-02-29 SC621032 d:RetainedEarningsAccumulatedLosses 2023-02-28 SC621032 c:OrdinaryShareClass1 2023-03-01 2024-02-29 SC621032 c:OrdinaryShareClass1 2024-02-29 SC621032 c:OrdinaryShareClass1 2023-02-28 SC621032 c:FRS102 2023-03-01 2024-02-29 SC621032 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 SC621032 c:FullAccounts 2023-03-01 2024-02-29 SC621032 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 SC621032 d:CopyrightsPatentsTrademarksServiceOperatingRights d:InternallyGeneratedIntangibleAssets 2023-03-01 2024-02-29 SC621032 2 2023-03-01 2024-02-29 SC621032 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2023-03-01 2024-02-29 SC621032 e:PoundSterling 2023-03-01 2024-02-29 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC621032










BIRKEN TREE (SCOTLAND) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

 
BIRKEN TREE (SCOTLAND) LIMITED
 

COMPANY INFORMATION


Directors
Mr R W McAllan 
Mrs G McAllan 
Mr E Spence 
Mrs E Spence 




Registered number
SC621032



Registered office
Dunkeld & Birnam Community Co-Working Space
Little Dunkeld

Perth

PH8 0AD





 
BIRKEN TREE (SCOTLAND) LIMITED
REGISTERED NUMBER: SC621032

STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
£
£

Fixed assets
  

Intangible assets
 4 
1,656
-

Tangible assets
 5 
8,688
10,873

  
10,344
10,873

Current assets
  

Stocks
  
5,000
5,000

Debtors: amounts falling due within one year
 6 
1,304
4,659

Cash at bank and in hand
  
1,024
569

  
7,328
10,228

Creditors: amounts falling due within one year
 7 
(171,890)
(145,921)

Net current liabilities
  
 
 
(164,562)
 
 
(135,693)

Total assets less current liabilities
  
(154,218)
(124,820)

  

Net liabilities
  
(154,218)
(124,820)


Capital and reserves
  

Called up share capital 
 8 
5
5

Share premium account
  
54,997
54,997

Profit and loss account
  
(209,220)
(179,822)

  
(154,218)
(124,820)


Page 1

 
BIRKEN TREE (SCOTLAND) LIMITED
REGISTERED NUMBER: SC621032

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 29 FEBRUARY 2024

The directors consider 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 directors acknowledge their 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 2 August 2024.




Mr R W McAllan
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
BIRKEN TREE (SCOTLAND) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Birken Tree (Scotland) Limited is a private company, limited by shares, incorporated in Scotland with registration number SC621032. The registered office is Dunkeld & Birnam Community Co-Working Space, Little Dunkeld, Dunkeld, Scotland, PH8 0AD.

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

Going concern

The accounts have been prepared under the going concern basis. The company has net liabilities and is dependent on the continued support of the directors. The directors have confirmed that they will support the company for the foreseeable future. 

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of turnover can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

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.

Page 3

 
BIRKEN TREE (SCOTLAND) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.6

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.

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:

Plant and machinery
-
13%
reducing balance
Office equipment
-
20%
straight line

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.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.


3.


Employees



The average monthly number of employees, including directors, during the year was 4 (2023 - 4).

Page 4

 
BIRKEN TREE (SCOTLAND) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

4.


Intangible assets






Trademarks

£



Cost


Additions - internal
1,840



At 29 February 2024

1,840



Amortisation


Charge for the year on owned assets
184



At 29 February 2024

184



Net book value



At 29 February 2024
1,656



At 28 February 2023
-




5.


Tangible fixed assets







Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 March 2023
9,064
7,110
16,174



At 29 February 2024

9,064
7,110
16,174



Depreciation


At 1 March 2023
2,967
2,334
5,301


Charge for the year on owned assets
763
1,422
2,185



At 29 February 2024

3,730
3,756
7,486



Net book value



At 29 February 2024
5,334
3,354
8,688



At 28 February 2023
6,097
4,776
10,873

Page 5

 
BIRKEN TREE (SCOTLAND) LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

6.


Debtors

29 February
28 February
2024
2023
£
£


Other debtors
808
4,659

Prepayments and accrued income
496
-

1,304
4,659



7.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Trade creditors
1,713
8,254

Accruals and deferred income
2,450
2,000

Other creditors
167,727
135,667

171,890
145,921



8.


Share capital

29 February
28 February
2024
2023
£
£
Allotted, called up and fully paid



500 (2023 - 500) Ordinary shares of £0.01 each
5
5



Page 6