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REGISTERED NUMBER: 02034075 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

BIRNAT LIMITED

BIRNAT LIMITED (REGISTERED NUMBER: 02034075)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BIRNAT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: R A D Stevenson
S Pilipovic Stevenson





REGISTERED OFFICE: 150 High Street
Sevenoaks
Kent
TN13 1XE





REGISTERED NUMBER: 02034075 (England and Wales)





ACCOUNTANTS: Greenaway Chartered Accountants
150 High Street
Sevenoaks
Kent
TN13 1XE

BIRNAT LIMITED (REGISTERED NUMBER: 02034075)

BALANCE SHEET
31 MARCH 2024

31/3/24 31/3/23
Notes £ £ £ £
FIXED ASSETS
Tangible assets 5 214 432

CURRENT ASSETS
Stocks 30,015 32,963
Debtors 6 30,819 23,186
Cash at bank and in hand 57,930 46,889
118,764 103,038
CREDITORS
Amounts falling due within one year 7 116,858 100,554
NET CURRENT ASSETS 1,906 2,484
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,120

2,916

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 8 2,118 2,914
SHAREHOLDERS' FUNDS 2,120 2,916

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 October 2024 and were signed on its behalf by:





R A D Stevenson - Director


BIRNAT LIMITED (REGISTERED NUMBER: 02034075)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

Birnat 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
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.
Plant and machinery etc - 15% on cost

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

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 7 ) .

BIRNAT LIMITED (REGISTERED NUMBER: 02034075)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£ £ £
COST
At 1 April 2023
and 31 March 2024 26,000 31,493 57,493
DEPRECIATION
At 1 April 2023 26,000 31,061 57,061
Charge for year - 218 218
At 31 March 2024 26,000 31,279 57,279
NET BOOK VALUE
At 31 March 2024 - 214 214
At 31 March 2023 - 432 432

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£ £
Other debtors 30,819 23,186

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/24 31/3/23
£ £
Bank loans and overdrafts 629 2,025
Trade creditors 83,137 75,086
Taxation and social security 14,689 9,212
Other creditors 18,403 14,231
116,858 100,554

8. RESERVES
Retained
earnings
£

At 1 April 2023 2,914
Profit for the year 43,110
Dividends (43,906 )
At 31 March 2024 2,118