2023-06-012024-05-312024-05-31false14130569BIRCH LAW LIMITED2025-01-1069102falseiso4217:GBPxbrli:pure141305692023-06-01141305692024-05-31141305692023-06-012024-05-31141305692022-05-25141305692023-05-31141305692022-05-252023-05-3114130569bus:SmallEntities2023-06-012024-05-3114130569bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3114130569bus:AbridgedAccounts2023-06-012024-05-3114130569bus:PrivateLimitedCompanyLtd2023-06-012024-05-3114130569core:WithinOneYear2024-05-3114130569core:AfterOneYear2024-05-3114130569core:WithinOneYear2023-05-3114130569core:AfterOneYear2023-05-3114130569core:ShareCapital2024-05-3114130569core:SharePremium2024-05-3114130569core:RevaluationReserve2024-05-3114130569core:OtherReservesSubtotal2024-05-3114130569core:RetainedEarningsAccumulatedLosses2024-05-3114130569core:ShareCapital2023-05-3114130569core:SharePremium2023-05-3114130569core:RevaluationReserve2023-05-3114130569core:OtherReservesSubtotal2023-05-3114130569core:RetainedEarningsAccumulatedLosses2023-05-3114130569core:LandBuildings2024-05-3114130569core:PlantMachinery2024-05-3114130569core:Vehicles2024-05-3114130569core:FurnitureFittings2024-05-3114130569core:OfficeEquipment2024-05-3114130569core:NetGoodwill2024-05-3114130569core:IntangibleAssetsOtherThanGoodwill2024-05-3114130569core:ListedExchangeTraded2024-05-3114130569core:UnlistedNon-exchangeTraded2024-05-3114130569core:LandBuildings2023-05-3114130569core:PlantMachinery2023-05-3114130569core:Vehicles2023-05-3114130569core:FurnitureFittings2023-05-3114130569core:OfficeEquipment2023-05-3114130569core:NetGoodwill2023-05-3114130569core:IntangibleAssetsOtherThanGoodwill2023-05-3114130569core:ListedExchangeTraded2023-05-3114130569core:UnlistedNon-exchangeTraded2023-05-3114130569core:LandBuildings2023-06-012024-05-3114130569core:PlantMachinery2023-06-012024-05-3114130569core:Vehicles2023-06-012024-05-3114130569core:FurnitureFittings2023-06-012024-05-3114130569core:OfficeEquipment2023-06-012024-05-3114130569core:NetGoodwill2023-06-012024-05-3114130569core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3114130569core:ListedExchangeTraded2023-06-012024-05-3114130569core:UnlistedNon-exchangeTraded2023-06-012024-05-3114130569core:MoreThanFiveYears2023-06-012024-05-3114130569core:Non-currentFinancialInstruments2024-05-3114130569core:Non-currentFinancialInstruments2023-05-3114130569dpl:CostSales2023-06-012024-05-3114130569dpl:DistributionCosts2023-06-012024-05-3114130569core:LandBuildings2023-06-012024-05-3114130569core:PlantMachinery2023-06-012024-05-3114130569core:Vehicles2023-06-012024-05-3114130569core:FurnitureFittings2023-06-012024-05-3114130569core:OfficeEquipment2023-06-012024-05-3114130569dpl:AdministrativeExpenses2023-06-012024-05-3114130569core:NetGoodwill2023-06-012024-05-3114130569core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3114130569dpl:GroupUndertakings2023-06-012024-05-3114130569dpl:ParticipatingInterests2023-06-012024-05-3114130569dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3114130569core:ListedExchangeTraded2023-06-012024-05-3114130569dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3114130569core:UnlistedNon-exchangeTraded2023-06-012024-05-3114130569dpl:CostSales2022-05-252023-05-3114130569dpl:DistributionCosts2022-05-252023-05-3114130569core:LandBuildings2022-05-252023-05-3114130569core:PlantMachinery2022-05-252023-05-3114130569core:Vehicles2022-05-252023-05-3114130569core:FurnitureFittings2022-05-252023-05-3114130569core:OfficeEquipment2022-05-252023-05-3114130569dpl:AdministrativeExpenses2022-05-252023-05-3114130569core:NetGoodwill2022-05-252023-05-3114130569core:IntangibleAssetsOtherThanGoodwill2022-05-252023-05-3114130569dpl:GroupUndertakings2022-05-252023-05-3114130569dpl:ParticipatingInterests2022-05-252023-05-3114130569dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-252023-05-3114130569core:ListedExchangeTraded2022-05-252023-05-3114130569dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-252023-05-3114130569core:UnlistedNon-exchangeTraded2022-05-252023-05-3114130569core:NetGoodwill2024-05-3114130569core:IntangibleAssetsOtherThanGoodwill2024-05-3114130569core:LandBuildings2024-05-3114130569core:PlantMachinery2024-05-3114130569core:Vehicles2024-05-3114130569core:FurnitureFittings2024-05-3114130569core:OfficeEquipment2024-05-3114130569core:AfterOneYear2024-05-3114130569core:WithinOneYear2024-05-3114130569core:ListedExchangeTraded2024-05-3114130569core:UnlistedNon-exchangeTraded2024-05-3114130569core:ShareCapital2024-05-3114130569core:SharePremium2024-05-3114130569core:RevaluationReserve2024-05-3114130569core:OtherReservesSubtotal2024-05-3114130569core:RetainedEarningsAccumulatedLosses2024-05-3114130569core:NetGoodwill2023-05-3114130569core:IntangibleAssetsOtherThanGoodwill2023-05-3114130569core:LandBuildings2023-05-3114130569core:PlantMachinery2023-05-3114130569core:Vehicles2023-05-3114130569core:FurnitureFittings2023-05-3114130569core:OfficeEquipment2023-05-3114130569core:AfterOneYear2023-05-3114130569core:WithinOneYear2023-05-3114130569core:ListedExchangeTraded2023-05-3114130569core:UnlistedNon-exchangeTraded2023-05-3114130569core:ShareCapital2023-05-3114130569core:SharePremium2023-05-3114130569core:RevaluationReserve2023-05-3114130569core:OtherReservesSubtotal2023-05-3114130569core:RetainedEarningsAccumulatedLosses2023-05-3114130569core:NetGoodwill2022-05-2514130569core:IntangibleAssetsOtherThanGoodwill2022-05-2514130569core:LandBuildings2022-05-2514130569core:PlantMachinery2022-05-2514130569core:Vehicles2022-05-2514130569core:FurnitureFittings2022-05-2514130569core:OfficeEquipment2022-05-2514130569core:AfterOneYear2022-05-2514130569core:WithinOneYear2022-05-2514130569core:ListedExchangeTraded2022-05-2514130569core:UnlistedNon-exchangeTraded2022-05-2514130569core:ShareCapital2022-05-2514130569core:SharePremium2022-05-2514130569core:RevaluationReserve2022-05-2514130569core:OtherReservesSubtotal2022-05-2514130569core:RetainedEarningsAccumulatedLosses2022-05-2514130569core:AfterOneYear2023-06-012024-05-3114130569core:WithinOneYear2023-06-012024-05-3114130569core:Non-currentFinancialInstrumentscore:CostValuation2023-06-012024-05-3114130569core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-012024-05-3114130569core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-012024-05-3114130569core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-012024-05-3114130569core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-012024-05-3114130569core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-012024-05-3114130569core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3114130569core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3114130569core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3114130569core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3114130569core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3114130569core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3114130569core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3114130569core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3114130569core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3114130569core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3114130569core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3114130569core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3114130569core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3114130569core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3114130569core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3114130569core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3114130569core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3114130569core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3114130569core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3114130569core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3114130569core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3114130569bus:Director12023-06-012024-05-31

BIRCH LAW LIMITED

Registered Number
14130569
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

BIRCH LAW LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

Scott Birchall

Registered Address

Office 5 2nd Floor
1 - 7 The Downs
Altrincham
WA14 2QD

Registered Number

14130569 (England and Wales)
BIRCH LAW LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets31,2712,542
1,2712,542
Current assets
Stocks108,750234,850
Debtors479,43481,488
Cash at bank and on hand84,72624,683
272,910341,021
Creditors amounts falling due within one year5(175,184)(338,077)
Net current assets (liabilities)97,7262,944
Total assets less current liabilities98,9975,486
Net assets98,9975,486
Capital and reserves
Called up share capital11
Profit and loss account98,9965,485
Shareholders' funds98,9975,486
The financial statements were approved and authorised for issue by the Director on 10 January 2025, and are signed on its behalf by:
Scott Birchall
Director
Registered Company No. 14130569
BIRCH LAW LIMITED
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year21
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 June 233,813
At 31 May 243,813
Depreciation and impairment
At 01 June 231,271
Charge for year1,271
At 31 May 242,542
Net book value
At 31 May 241,271
At 31 May 232,542
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables75,24978,238
Prepayments and accrued income4,1853,250
Total79,43481,488
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables23,75257,742
Taxation and social security81,89110,781
Other creditors65,541269,554
Accrued liabilities and deferred income4,000-
Total175,184338,077