Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 03187881 Mr Anthony Craig Mr Dean Thornley Mr Anthony Craig iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03187881 2023-04-30 03187881 2024-04-30 03187881 2023-05-01 2024-04-30 03187881 frs-core:CurrentFinancialInstruments 2024-04-30 03187881 frs-core:Non-currentFinancialInstruments 2024-04-30 03187881 frs-core:ComputerEquipment 2024-04-30 03187881 frs-core:ComputerEquipment 2023-05-01 2024-04-30 03187881 frs-core:ComputerEquipment 2023-04-30 03187881 frs-core:FurnitureFittings 2024-04-30 03187881 frs-core:FurnitureFittings 2023-05-01 2024-04-30 03187881 frs-core:FurnitureFittings 2023-04-30 03187881 frs-core:MotorVehicles 2024-04-30 03187881 frs-core:MotorVehicles 2023-05-01 2024-04-30 03187881 frs-core:MotorVehicles 2023-04-30 03187881 frs-core:PlantMachinery 2024-04-30 03187881 frs-core:PlantMachinery 2023-05-01 2024-04-30 03187881 frs-core:PlantMachinery 2023-04-30 03187881 frs-core:ShareCapital 2024-04-30 03187881 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 03187881 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 03187881 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 03187881 frs-bus:SmallEntities 2023-05-01 2024-04-30 03187881 frs-bus:AuditExemptWithAccountantsReport 2023-05-01 2024-04-30 03187881 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 03187881 frs-bus:OrdinaryShareClass2 2023-05-01 2024-04-30 03187881 frs-bus:OrdinaryShareClass2 2024-04-30 03187881 frs-bus:OrdinaryShareClass3 2023-05-01 2024-04-30 03187881 frs-bus:OrdinaryShareClass3 2024-04-30 03187881 frs-core:DeferredTaxation 2023-05-01 2024-04-30 03187881 frs-core:DeferredTaxation 2023-04-30 03187881 frs-core:DeferredTaxation 2024-04-30 03187881 frs-bus:Director1 2023-05-01 2024-04-30 03187881 frs-bus:Director2 2023-05-01 2024-04-30 03187881 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 03187881 frs-countries:EnglandWales 2023-05-01 2024-04-30 03187881 2022-04-30 03187881 2023-04-30 03187881 2022-05-01 2023-04-30 03187881 frs-core:CurrentFinancialInstruments 2023-04-30 03187881 frs-core:Non-currentFinancialInstruments 2023-04-30 03187881 frs-core:ShareCapital 2023-04-30 03187881 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30 03187881 frs-bus:OrdinaryShareClass2 2022-05-01 2023-04-30 03187881 frs-bus:OrdinaryShareClass3 2022-05-01 2023-04-30
Registered number: 03187881
Birkdale Plastics Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Birkdale Plastics Limited For The Year Ended 30 April 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Birkdale Plastics Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Birkdale Plastics Limited , as a body, in accordance with the terms of our engagement letter dated 13 July 2023. Our work has been undertaken solely to prepare for your approval the accounts of Birkdale Plastics Limited and state those matters that we have agreed to state to the directors of Birkdale Plastics Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Birkdale Plastics Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Birkdale Plastics Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Birkdale Plastics Limited . You consider that Birkdale Plastics Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Birkdale Plastics Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
3rd February 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 03187881
2024 2023
as restated
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 88,931 58,092
88,931 58,092
CURRENT ASSETS
Stocks 5 108,125 56,435
Debtors 6 437,933 293,143
Cash at bank and in hand 209,377 239,658
755,435 589,236
Creditors: Amounts Falling Due Within One Year 7 (348,863 ) (313,160 )
NET CURRENT ASSETS (LIABILITIES) 406,572 276,076
TOTAL ASSETS LESS CURRENT LIABILITIES 495,503 334,168
Creditors: Amounts Falling Due After More Than One Year 8 (33,473 ) (21,784 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (22,233 ) (14,523 )
NET ASSETS 439,797 297,861
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 439,697 297,761
SHAREHOLDERS' FUNDS 439,797 297,861
Page 2
Page 3
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors and authorised for issue on 31 January 2025 and were signed on its behalf by:
Mr Anthony Craig
Director
31st January 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Birkdale Plastics Limited is a private company, limited by shares, incorporated in England & Wales. The company's registered number 03187881 and registered office address is Unit 2 3 4 + 8, Fowler Industiral Estate, Chorley New Road Howich, Bolton Lancashire, BL6 5LU. 
The company's principal place of trade is Unit 2 3 4 + 8, Fowler Industiral Estate, Chorley New Road Howich, Bolton Lancashire, BL6 5LU. 
2. Accounting Policies
2.1. Basis of Preparation of 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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. 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.
Plant & Machinery 20% Reducing balance
Motor Vehicles 20% Reducing balance
Fixtures & Fittings 20% Reducing balance
Computer Equipment 33% On cost
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. 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 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
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
Page 4
Page 5
3. Average Number of Employees
The average number of employees during the year was 13 (2023: 13)
13 13
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 448,425 13,959 15,088 3,848 481,320
Additions 12,983 38,444 - - 51,427
Disposals - (13,959 ) - - (13,959 )
As at 30 April 2024 461,408 38,444 15,088 3,848 518,788
Depreciation
As at 1 May 2023 396,147 10,300 14,503 2,278 423,228
Provided during the period 12,588 3,428 117 796 16,929
Disposals - (10,300 ) - - (10,300 )
As at 30 April 2024 408,735 3,428 14,620 3,074 429,857
Net Book Value
As at 30 April 2024 52,673 35,016 468 774 88,931
As at 1 May 2023 52,278 3,659 585 1,570 58,092
5. Stocks
2024 2023
as restated
£ £
Stock 108,125 56,435
6. Debtors
2024 2023
as restated
£ £
Due within one year
Trade debtors 407,489 286,513
Other debtors 30,444 6,630
437,933 293,143
7. Creditors: Amounts Falling Due Within One Year
2024 2023
as restated
£ £
Net obligations under finance lease and hire purchase contracts 8,096 -
Trade creditors 237,847 237,394
Bank loans and overdrafts 9,955 9,707
Other creditors 1,725 20,442
Taxation and social security 91,240 45,617
348,863 313,160
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
as restated
£ £
Net obligations under finance lease and hire purchase contracts 21,892 -
Bank loans 11,581 21,784
33,473 21,784
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
as restated
£ £
Other timing differences 22,233 14,523
10. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 May 2023 14,523 14,523
Additions 7,710 7,710
Balance at 30 April 2024 22,233 22,233
11. Share Capital
2024 2023
as restated
Allotted, called up and fully paid £ £
75 Ordinary A shares of £ 1 each 75 75
25 Ordinary B shares of £ 1 each 25 25
100 100
12. Related Party Transactions
The company has taken advantage of exepmtion, under the terems of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose related party transactios with wholly owned subsidiaries withih the group.
Page 6