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REGISTERED NUMBER: 06602617 (England and Wales)















Strategic Report,

Report of the Directors and

Financial Statements for the Year Ended 30 November 2023

for

Birchills Telecom Limited

Birchills Telecom Limited (Registered number: 06602617)






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




Page

Company Information 1

Strategic Report 0

Report of the Directors 2

Balance Sheet 4

Notes to the Financial Statements 5


Birchills Telecom Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: S P Woodhead
C R Chance



REGISTERED OFFICE: Simwood House
Cube M4 Business Park
Old Gloucester Road
Bristol
Somerset
BS16 1FX



REGISTERED NUMBER: 06602617 (England and Wales)



SENIOR STATUTORY AUDITOR: Matthew Baker BA FCA



AUDITORS: Haines Watts Wolverhampton Limited
Statutory Auditors
Keepers Lane
The Wergs
Wolverhampton
West Midlands
WV6 8UA

Birchills Telecom Limited (Registered number: 06602617)

Report of the Directors
for the Year Ended 30 November 2023

The directors present their report with the financial statements of the company for the year ended 30 November 2023.

PRINCIPAL ACTIVITY
Birchills Telecom Limited ("the Company") is a company incorporated in the United Kingdom under the Companies Act. The Company is a private company limited by shares and is registered in England and Wales. The address of the Company's registered office is as shown on page 1.

The Company is wholly owned by Simwood Group PLC.

The collective group ("Simwood", "we", or "us") provides vertically integrated telecommunication services from carrier, through reseller, to end-user.

REVIEW OF BUSINESS
Simwood predominantly sells a complete range of telephony services, including telephone numbers, the ability to complete calls and associated infrastructure as a service, such as hosting telephone numbers for other Network Operators. It derives revenue either from service charges for those services or from call charges. Where calls are involved, revenue and/or cost of sales can be derived from both customers and market counterparties (such as British Telecommunications plc ("BT")) depending on the particular nature of the particular call concerned.

Simwood also operates as an Internet Service Provider utilising its own extensive network not only to convey its own traffic, but also to provide Internet access to customers at all levels. Simwood Networks was incorporated to obtain Code Powers and hold associated fibre-optic assets.

PERFORMANCE
Your attention is drawn to the full accounts for Simwood Group PLC, and in particular the Strategic Report therein.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 December 2022 to the date of this report.

S P Woodhead
C R Chance

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Birchills Telecom Limited (Registered number: 06602617)

Report of the Directors
for the Year Ended 30 November 2023


STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS
The auditors, Haines Watts Wolverhampton Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

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:





S P Woodhead - Director


21 August 2024

Birchills Telecom Limited (Registered number: 06602617)

Balance Sheet
30 November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,258 1,678

CURRENT ASSETS
Debtors 5 28,528 16,120
Cash at bank 12,104 28,819
40,632 44,939
CREDITORS
Amounts falling due within one year 6 12,326 74,486
NET CURRENT ASSETS/(LIABILITIES) 28,306 (29,547 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

29,564

(27,869

)

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 29,563 (27,870 )
SHAREHOLDERS' FUNDS 29,564 (27,869 )

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2024 and were signed on its behalf by:





S P Woodhead - Director


Birchills Telecom Limited (Registered number: 06602617)

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

1. STATUTORY INFORMATION

Birchills Telecom Limited 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.

Significant judgements and estimates
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover
The turnover shown in the profit and loss account is the amount receivable for the provision of goods and services falling within the Company's activities, net of Value Added Tax, rebates and trade discounts. Turnover from the provision of goods and services is recognised in the accounting period in which the Company obtains the right to consideration in exchange for its performance and when the amounts to be recognised are fixed or determinable and collectability is reasonably assured.

Tangible fixed assets
All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures and Fittings- 25% reducing balance
Computer Equipment- 33.33 % straight line

Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


Birchills Telecom Limited (Registered number: 06602617)

Notes to the Financial Statements - continued
for the Year Ended 30 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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Going concern
The accounts have been prepared on a going concern basis. Although total liabilities exceed assets by £27,869, the directors are of the opinion that the company will continue to trade for the foreseeable future, with their and the holding companies continued support.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 December 2022
and 30 November 2023 9,530 19,127 28,657
DEPRECIATION
At 1 December 2022 7,852 19,127 26,979
Charge for year 420 - 420
At 30 November 2023 8,272 19,127 27,399
NET BOOK VALUE
At 30 November 2023 1,258 - 1,258
At 30 November 2022 1,678 - 1,678

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 19,219 16,120
Amounts owed by group undertakings 9,309 -
28,528 16,120

Birchills Telecom Limited (Registered number: 06602617)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1,190 521
Amounts owed to group undertakings 8,552 -
VAT 2,097 5,295
Other creditors - 68,670
Accruals and deferred income 487 -
12,326 74,486

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary Class A shares £1 1 1

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Matthew Baker BA FCA (Senior Statutory Auditor)
for and on behalf of Haines Watts Wolverhampton Limited

9. ULTIMATE CONTROLLING PARTY

The directors regard Simwood Group PLC, a company registered in England and Wales, as the ultimate parent undertaking. S Woodhead is considered to be the ultimate controlling party by virtue of his controlling interest in the share capital of the ultimate parent undertaking.