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REGISTERED NUMBER: 08775378 (England and Wales)















Report of the Director and

Unaudited Financial Statements for the Year Ended 30 November 2023

for

Birchington Parlour Ltd

Birchington Parlour Ltd (Registered number: 08775378)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Report of the Director 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


Birchington Parlour Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTOR: G Smith





SECRETARY:





REGISTERED OFFICE: Unit C3
Knights Park Industrial Estate
Knight Road
Rochester
Kent
ME2 2LS





REGISTERED NUMBER: 08775378 (England and Wales)





ACCOUNTANTS: I.B.C.
Suite 1, Unit C3
Knights Park Industrial Estate
Knight Road
Rochester
Kent
ME2 2LS

Birchington Parlour Ltd (Registered number: 08775378)

Report of the Director
for the Year Ended 30 November 2023

The director presents his report with the financial statements of the company for the year ended 30 November 2023.

DIRECTOR
G Smith held office during the whole of the period from 1 December 2022 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





G Smith - Director


12 August 2024

Birchington Parlour Ltd (Registered number: 08775378)

Income Statement
for the Year Ended 30 November 2023

30.11.23 30.11.22
£    £   

TURNOVER 115,053 108,740

Cost of sales 68,056 59,343
GROSS PROFIT 46,997 49,397

Administrative expenses 44,859 43,356
2,138 6,041

Other operating income - 2,667
OPERATING PROFIT 2,138 8,708


Interest payable and similar expenses 254 309
PROFIT BEFORE TAXATION 1,884 8,399

Tax on profit 358 1,596
PROFIT FOR THE FINANCIAL YEAR 1,526 6,803

Birchington Parlour Ltd (Registered number: 08775378)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Investments 4 64 64

CURRENT ASSETS
Stocks 1,500 1,000
Investments 5 15,000 15,000
Cash at bank and in hand 41,049 46,887
57,549 62,887
CREDITORS
Amounts falling due within one year 6 18,708 22,552
NET CURRENT ASSETS 38,841 40,335
TOTAL ASSETS LESS CURRENT
LIABILITIES

38,905

40,399

CREDITORS
Amounts falling due after more than one
year

7

7,730

10,750
NET ASSETS 31,175 29,649

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 31,075 29,549
SHAREHOLDERS' FUNDS 31,175 29,649

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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

The financial statements were approved by the director and authorised for issue on 12 August 2024 and were signed by:





G Smith - Director


Birchington Parlour Ltd (Registered number: 08775378)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Birchington Parlour 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.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 4 ) .

4. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
30.11.23 30.11.22
£    £   
Formation Costs 64 64

5. CURRENT ASSET INVESTMENTS
30.11.23 30.11.22
£    £   
Lease 15,000 15,000

Birchington Parlour Ltd (Registered number: 08775378)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Other loans (1,200 ) -
Tax 358 1,596
VAT 2,910 -
Directors' loan accounts 14,890 15,058
Accruals and deferred income 1,750 5,898
18,708 22,552

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans - 2-5 years 7,730 10,750