Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 08830403 Mr Adrian Foster Mrs Eileen Foster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08830403 2022-12-31 08830403 2023-12-31 08830403 2023-01-01 2023-12-31 08830403 frs-core:CurrentFinancialInstruments 2023-12-31 08830403 frs-core:ComputerEquipment 2023-12-31 08830403 frs-core:ComputerEquipment 2023-01-01 2023-12-31 08830403 frs-core:ComputerEquipment 2022-12-31 08830403 frs-core:FurnitureFittings 2023-12-31 08830403 frs-core:FurnitureFittings 2023-01-01 2023-12-31 08830403 frs-core:FurnitureFittings 2022-12-31 08830403 frs-core:MotorVehicles 2023-12-31 08830403 frs-core:MotorVehicles 2023-01-01 2023-12-31 08830403 frs-core:MotorVehicles 2022-12-31 08830403 frs-core:ShareCapital 2023-12-31 08830403 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 08830403 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 08830403 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 08830403 frs-bus:SmallEntities 2023-01-01 2023-12-31 08830403 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 08830403 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 08830403 frs-bus:Director1 2023-01-01 2023-12-31 08830403 frs-bus:Director2 2023-01-01 2023-12-31 08830403 frs-countries:EnglandWales 2023-01-01 2023-12-31 08830403 2021-12-31 08830403 2022-12-31 08830403 2022-01-01 2022-12-31 08830403 frs-core:CurrentFinancialInstruments 2022-12-31 08830403 frs-core:ShareCapital 2022-12-31 08830403 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 08830403
Birch Barn Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Corporate Accounting Systems Limited
5 Maclean Close
Abington Vale
Northampton
Northants
NN3 3DJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08830403
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,814 13,655
12,814 13,655
CURRENT ASSETS
Cash at bank and in hand 28 88
28 88
Creditors: Amounts Falling Due Within One Year 5 (991 ) (609 )
NET CURRENT ASSETS (LIABILITIES) (963 ) (521 )
TOTAL ASSETS LESS CURRENT LIABILITIES 11,851 13,134
NET ASSETS 11,851 13,134
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 11,849 13,132
SHAREHOLDERS' FUNDS 11,851 13,134
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Adrian Foster
Director
06/09/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Birch Barn Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08830403 . The registered office is 9 Birch Barn Way, Northampton, NN2 8DT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 4 years
Fixtures & Fittings 4 years
Computer Equipment 4 years
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2023 11,059 3,500 1,500 16,059
As at 31 December 2023 11,059 3,500 1,500 16,059
Depreciation
As at 1 January 2023 766 876 762 2,404
Provided during the period - 656 185 841
As at 31 December 2023 766 1,532 947 3,245
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 December 2023 10,293 1,968 553 12,814
As at 1 January 2023 10,293 2,624 738 13,655
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors (1 ) (1 )
Accruals and deferred income 420 610
Directors' loan accounts 572 -
991 609
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
Page 4