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REGISTERED NUMBER: 04203232 (England and Wales)






























FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

D & DM BIRCHER TRANSPORT LIMITED

D & DM BIRCHER TRANSPORT LIMITED (REGISTERED NUMBER: 04203232)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


D & DM BIRCHER TRANSPORT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mrs DM Bircher
Mr P Bircher



SECRETARY: Mrs DM Bircher



REGISTERED OFFICE: 51 Station Hill
Swannington
Coalville
Leicestershire
LE67 8RJ



REGISTERED NUMBER: 04203232 (England and Wales)



BANKERS: HSBC Bank plc
High Street
Coalville
Leicestershire
LE67 3EN

D & DM BIRCHER TRANSPORT LIMITED (REGISTERED NUMBER: 04203232)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 28,714 34,260

CURRENT ASSETS
Debtors 5 410 4,963
Cash at bank 37,019 55,793
37,429 60,756
CREDITORS
Amounts falling due within one year 6 67,258 94,731
NET CURRENT LIABILITIES (29,829 ) (33,975 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,115

)

285

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (1,117 ) 283
SHAREHOLDERS' FUNDS (1,115 ) 285

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 4 October 2024 and were signed on its behalf by:




Mrs DM Bircher - Director


D & DM BIRCHER TRANSPORT LIMITED (REGISTERED NUMBER: 04203232)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

D & DM Bircher Transport 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. ACCOUNTING POLICIES

Going concern
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.

The financial statements have been prepared on a going concern basis. Continuing to trade depends on the continued support of the company's directors. Should the company be unable to continue to trade, adjustments would have to be made to reduce the value of the assets to their recoverable amounts, to provide for any further liabilities which might arise and to re-classify fixed assets as current assets.

Turnover
Turnover represents net invoiced sales of services, excluding value added tax and is recognised on the date that services are performed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Commercial vehicles - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance

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.

D & DM BIRCHER TRANSPORT LIMITED (REGISTERED NUMBER: 04203232)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


2. ACCOUNTING POLICIES - continued

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Commercial and
vehicles fittings Totals
£    £    £   
COST
At 1 May 2023 95,740 28,037 123,777
Additions - 891 891
At 30 April 2024 95,740 28,928 124,668
DEPRECIATION
At 1 May 2023 70,472 19,045 89,517
Charge for year 5,054 1,383 6,437
At 30 April 2024 75,526 20,428 95,954
NET BOOK VALUE
At 30 April 2024 20,214 8,500 28,714
At 30 April 2023 25,268 8,992 34,260

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 4,963
Other debtors 410 -
410 4,963

D & DM BIRCHER TRANSPORT LIMITED (REGISTERED NUMBER: 04203232)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 245 3,642
Taxation and social security 1,364 4,139
Other creditors 65,649 86,950
67,258 94,731