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REGISTERED NUMBER: 09159102 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Birchloch Limited

Birchloch Limited (Registered number: 09159102)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Birchloch Limited

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Mrs C Allen
B G Eades
D W Tracey





REGISTERED OFFICE: Universal Square
Building 2, 3rd Floor
Devonshire Street North
Manchester
M12 6JH





REGISTERED NUMBER: 09159102 (England and Wales)





ACCOUNTANTS: Uppal & Warr
Chartered Accountants
452 Manchester Road
Heaton Chapel
Stockport
SK4 5DL

Birchloch Limited (Registered number: 09159102)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 39,791,104 40,298,638

CURRENT ASSETS
Debtors 5 410,895 854,388
Cash at bank and in hand 668,332 29,626
1,079,227 884,014
CREDITORS
Amounts falling due within one year 6 15,461,632 13,923,857
NET CURRENT LIABILITIES (14,382,405 ) (13,039,843 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

25,408,699

27,258,795

CREDITORS
Amounts falling due after more than one
year

7

25,092,823

25,810,000
NET ASSETS 315,876 1,448,795

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 315,776 1,448,695
SHAREHOLDERS' FUNDS 315,876 1,448,795

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.

Birchloch Limited (Registered number: 09159102)

Balance Sheet - continued
31 March 2024


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 16 December 2024 and were signed on its behalf by:





Mrs C Allen - Director


Birchloch Limited (Registered number: 09159102)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Birchloch 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.
Freehold property - not provided

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 3 (2023 - 2 ) .

Birchloch Limited (Registered number: 09159102)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 April 2023 40,298,638
Disposals (507,534 )
At 31 March 2024 39,791,104
NET BOOK VALUE
At 31 March 2024 39,791,104
At 31 March 2023 40,298,638

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 4,229 14,877
Other debtors 265,683 137,208
Associated company loans 8,094 602,132
VAT 56,091 16,507
Accruals 5,408 26,832
Prepayments 71,390 56,832
410,895 854,388

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 126,825 169,216
Other creditors 275,868 -
Deposits 288,607 186,036
Associated company loans 14,000,598 11,853,887
Deferred income 33,848 -
Accrued expenses 735,886 1,714,718
15,461,632 13,923,857

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans 25,092,823 25,810,000

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.24 31.3.23
value: £    £   
100 Ordinary £1 100 100

Birchloch Limited (Registered number: 09159102)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

9. RESERVES
Retained
earnings
£   

At 1 April 2023 1,448,695
Deficit for the year (1,132,919 )
At 31 March 2024 315,776