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REGISTERED NUMBER: 13045066 (England and Wales)











































Birdcages And Dragonflies Ltd

Unaudited Financial Statements

for the Year Ended 30th November 2023






Birdcages And Dragonflies Ltd (Registered number: 13045066)






Contents of the Financial Statements
for the year ended 30th November 2023




Page

Company information 1

Balance sheet 2 to 3

Notes to the financial statements 4 to 6


Birdcages And Dragonflies Ltd

Company Information
for the year ended 30th November 2023







Director: Mrs J Flatman





Registered office: Glendale Cresswell Road
Ellington
Morpeth
United Kingdom
NE61 5HR





Registered number: 13045066 (England and Wales)





Accountants: Rennie Welch LLP
Academy House
Shedden Park Road
Kelso
Roxburghshire
TD5 7AL

Birdcages And Dragonflies Ltd (Registered number: 13045066)

Balance Sheet
30th November 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 14,890 18,445

Current assets
Debtors 5 8,096 4,491
Cash at bank 2,548 2,537
10,644 7,028
Creditors
Amounts falling due within one year 6 13,856 10,742
Net current liabilities (3,212 ) (3,714 )
Total assets less current liabilities 11,678 14,731

Capital and reserves
Called up share capital 1 1
Retained earnings 11,677 14,730
11,678 14,731

Birdcages And Dragonflies Ltd (Registered number: 13045066)

Balance Sheet - continued
30th November 2023


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

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 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 Statement of income and retained earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 20th August 2024 and were signed by:





Mrs J Flatman - Director


Birdcages And Dragonflies Ltd (Registered number: 13045066)

Notes to the Financial Statements
for the year ended 30th November 2023

1. Statutory information

Birdcages And Dragonflies 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 represents the total invoice value, excluding value added tax, of sales invoiced during the year, or the fair value of services provided for amounts not invoiced at the year end.

Turnover arising from the sale of goods is recognised when the significant risks and rewards of ownership have passed to the buyer. Turnover arising from the provision of services is recognised as contract activity progresses and the right to consideration is earned. Unbilled turnover is included in debtors as amounts recoverable on contracts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Office equipment - 25% on reducing balance

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Financial instruments
The following assets and liabilities are classified as financial instruments - trade debtors, directors' loans and accruals.

Trade debtors, directors' loans (being repayable on demand) and accruals are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


Birdcages And Dragonflies Ltd (Registered number: 13045066)

Notes to the Financial Statements - continued
for the year ended 30th November 2023

2. Accounting policies - continued
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.

Provisions
Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Going concern
The director has considered the company's financial position for a minimum period of 12 months and beyond from the date of signing these financial statements and has an expectation that the company should be in a position to continue trading in the current format for the foreseeable future. Accordingly, she continues to adopt the going concern basis in preparing these financial statements.

3. Employees and directors

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

4. Tangible fixed assets
Plant and Motor Office
machinery vehicles equipment Totals
£    £    £    £   
Cost
At 1st December 2022
and 30th November 2023 13,584 4,995 3,964 22,543
Depreciation
At 1st December 2022 2,998 833 267 4,098
Charge for year 1,588 1,041 926 3,555
At 30th November 2023 4,586 1,874 1,193 7,653
Net book value
At 30th November 2023 8,998 3,121 2,771 14,890
At 30th November 2022 10,586 4,162 3,697 18,445

5. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 715 -
Other debtors 7,381 4,491
8,096 4,491

Birdcages And Dragonflies Ltd (Registered number: 13045066)

Notes to the Financial Statements - continued
for the year ended 30th November 2023

6. Creditors: amounts falling due within one year
2023 2022
£    £   
Taxation and social security 2,232 913
Other creditors 11,624 9,829
13,856 10,742

7. Director's advances, credits and guarantees

The following advances and credits to director subsisted during the year ended 30th November 2022 and 30th November 2023:
20232022
££
Director 1
Balance outstanding at start of year4,49821,904
Amounts advanced9,1584,594
Amounts repaid(9,958)(22,000
Balance outstanding at end of year3,6894,498

This loan is unsecured, interest free and repayable on demand.

8. Post balance sheet events

Since the year end, on 20 August 2024, a final dividend for the year ending 30 November 2023 of £4000 per share has been declared.