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REGISTERED NUMBER: 08979860 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2024

for

Birch Restaurant Limited

Birch Restaurant Limited (Registered number: 08979860)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Birch Restaurant Limited

Company Information
for the Year Ended 30 June 2024







DIRECTOR: W R Birch





SECRETARY:





REGISTERED OFFICE: Newstones
Park Road
Nailsworth
Gloucestershire
GL6 0HZ





REGISTERED NUMBER: 08979860 (England and Wales)





ACCOUNTANTS: Brooklyn Consultancy Ltd
Chartered Accountants
Newstones
Park Road
Nailsworth
Gloucestershire
GL6 0HZ

Birch Restaurant Limited (Registered number: 08979860)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £   
CURRENT ASSETS
Debtors 5 22,641 23,529
Cash at bank 18,460 22,258
41,101 45,787
CREDITORS
Amounts falling due within one year 6 7,650 33,755
NET CURRENT ASSETS 33,451 12,032
TOTAL ASSETS LESS CURRENT
LIABILITIES

33,451

12,032

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 33,351 11,932
33,451 12,032

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 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 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 October 2024 and were signed by:





W R Birch - Director


Birch Restaurant Limited (Registered number: 08979860)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Birch Restaurant 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 2 (2023 - 1 ) .

Birch Restaurant Limited (Registered number: 08979860)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 29,740
Disposals (29,740 )
At 30 June 2024 -
DEPRECIATION
At 1 July 2023 29,740
Eliminated on disposal (29,740 )
At 30 June 2024 -
NET BOOK VALUE
At 30 June 2024 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Amounts owed by group undertakings 22,552 23,529
Other debtors 89 -
22,641 23,529

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Bank loans and overdrafts - 26,105
Trade creditors (1 ) 893
Amounts owed to group undertakings 978 1,318
Taxation and social security 6,022 4,789
Other creditors 651 650
7,650 33,755