Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-292023-03-01falseFalconry centre11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12490137 2023-03-01 2024-02-29 12490137 2022-03-01 2023-02-28 12490137 2024-02-29 12490137 2023-02-28 12490137 c:Director1 2023-03-01 2024-02-29 12490137 d:PlantMachinery 2023-03-01 2024-02-29 12490137 d:PlantMachinery 2024-02-29 12490137 d:PlantMachinery 2023-02-28 12490137 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 12490137 d:FurnitureFittings 2023-03-01 2024-02-29 12490137 d:FurnitureFittings 2024-02-29 12490137 d:FurnitureFittings 2023-02-28 12490137 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 12490137 d:OwnedOrFreeholdAssets 2023-03-01 2024-02-29 12490137 d:CurrentFinancialInstruments 2024-02-29 12490137 d:CurrentFinancialInstruments 2023-02-28 12490137 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 12490137 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 12490137 d:ShareCapital 2024-02-29 12490137 d:ShareCapital 2023-02-28 12490137 d:RetainedEarningsAccumulatedLosses 2024-02-29 12490137 d:RetainedEarningsAccumulatedLosses 2023-02-28 12490137 c:FRS102 2023-03-01 2024-02-29 12490137 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 12490137 c:FullAccounts 2023-03-01 2024-02-29 12490137 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 12490137 e:PoundSterling 2023-03-01 2024-02-29 iso4217:GBP xbrli:pure

Registered number: 12490137









TWO BIRD EXPERIENCES & EDUCATION LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

 
TWO BIRD EXPERIENCES & EDUCATION LIMITED
REGISTERED NUMBER: 12490137

BALANCE SHEET
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
10,145
6,214

  
10,145
6,214

Current assets
  

Cash at bank and in hand
 5 
2,326
3,855

  
2,326
3,855

Creditors: amounts falling due within one year
 6 
(27,966)
(26,928)

Net current liabilities
  
 
 
(25,640)
 
 
(23,073)

Total assets less current liabilities
  
(15,495)
(16,859)

  

Net liabilities
  
(15,495)
(16,859)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(15,496)
(16,860)

  
(15,495)
(16,859)

Page 1

 
TWO BIRD EXPERIENCES & EDUCATION LIMITED
REGISTERED NUMBER: 12490137
    
BALANCE SHEET (CONTINUED)
AS AT 29 FEBRUARY 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 January 2025.




................................................
Emily Rose Ryland-Langley
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
TWO BIRD EXPERIENCES & EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Two Bird Experiences & Education Ltd is a private company, incorporated in England and Wales, limited by its share capital. The principal activity of the Company was that of a falconry centre. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The accounts are prepared on a going concern basis, with the support of the director pledged for the foreseeable future.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
TWO BIRD EXPERIENCES & EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance and straight line basis.

Depreciation is provided on the following basis:

Plant and machinery
-
10 years straight line
Fixtures and fittings
-
20% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term 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

2024
2023
£
£

Wages and salaries
14,193
9,291

14,193
9,291


The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 4

 
TWO BIRD EXPERIENCES & EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

4.


Tangible fixed assets







Plant and machinery
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 March 2023
8,000
1,200
9,200


Additions
5,393
-
5,393



At 29 February 2024

13,393
1,200
14,593



Depreciation


At 1 March 2023
2,400
586
2,986


Charge for the year on owned assets
1,339
123
1,462



At 29 February 2024

3,739
709
4,448



Net book value



At 29 February 2024
9,654
491
10,145



At 28 February 2023
5,600
614
6,214


5.


Cash and cash equivalents

29 February
28 February
2024
2023
£
£

Cash at bank and in hand
2,326
3,855

2,326
3,855


Page 5

 
TWO BIRD EXPERIENCES & EDUCATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

6.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Other creditors
26,686
26,218

Accruals and deferred income
1,280
710

27,966
26,928



7.


Controlling party

The Company is controlled by the director, Emily Rose Ryland-Langley, by virtue of her shareholding, as described in the director's report.
 
Page 6