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Registered Number: 14657968
England and Wales

 

 

 


Abridged Accounts

for the period ended 30 June 2024

for

THE BIRD IN SALTFORD LTD

 
 
Notes
 
2024
£
Fixed assets    
Intangible fixed assets 3 91,445 
Tangible fixed assets 4 1,316,766 
1,408,211 
Current assets    
Stocks 10,000 
Debtors 1,150 
Cash at bank and in hand 100,640 
111,790 
Creditors: amount falling due within one year (122,424)
Net current assets (10,634)
 
Total assets less current liabilities 1,397,577 
Creditors: amount falling due after more than one year (1,336,073)
Provisions for liabilities (23,171)
Net assets 38,333 
 

Capital and reserves
   
Called up share capital 5 100 
Profit and loss account 38,233 
Shareholders' funds 38,333 
 


For the period ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 08 November 2024 and were signed by:


-------------------------------
C Say
Director
1
General Information
The Bird in Saltford Ltd is a private company, limited by shares, registered in England and Wales, registration number 14657968, registration address 500 Bath Road, Saltford, Bristol, BS31 3HJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Property 0% Straight Line
Plant and Machinery 20% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the period was 23.
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 13 February 2023  
Additions 98,860    98,860 
Disposals  
At 30 June 2024 98,860    98,860 
Amortisation
At 13 February 2023  
Charge for period 7,415    7,415 
On disposals  
At 30 June 2024 7,415    7,415 
Net book values
At 30 June 2024 91,445    91,445 
At 12 February 2023  


4.

Tangible fixed assets

Cost or valuation Property   Plant and Machinery   Total
  £   £   £
At 13 February 2023    
Additions 1,305,797    27,297    1,333,094 
Disposals (11,081)     (11,081)
At 30 June 2024 1,294,716    27,297    1,322,013 
Depreciation
At 13 February 2023    
Charge for period 1,385    5,247    6,632 
On disposals (1,385)     (1,385)
At 30 June 2024   5,247    5,247 
Net book values
Closing balance as at 30 June 2024 1,294,716    22,050    1,316,766 
Opening balance as at 13 February 2023    

Leasehold Property
On 5 April 2023 the company acquired the property lease, valued at £11,081.  The properties freehold was later acquired by the company and the cost associated with the lease was written off.

5.

Share Capital

Allotted, called up and fully paid
2024
£
100 shares of £1.00 each 100 
100 

6.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2024
£
2024
£
The Crown in Saltford Ltd(19,701)(472,050)

The company is wholly owned by The Crown in Saltford Limited, a company registered in England and Wales, company number 12584356.
2