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Registered Number: 08936455
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 June 2024

for

BIRCHWOOD ENERGY LIMITED

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 4 23,864    31,610 
23,864    31,610 
Current assets      
Debtors 5 16,990    15,991 
Cash at bank and in hand 25,272    36,916 
42,262    52,907 
Creditors: amount falling due within one year 6 (30,975)   (45,614)
Net current assets 11,287    7,293 
 
Total assets less current liabilities 35,151    38,903 
Provisions for liabilities 7 (5,966)   (5,479)
Net assets 29,185    33,424 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 29,085    33,324 
Shareholders' funds 29,185    33,424 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 22 January 2025 and were signed on its behalf by:


-------------------------------
Warren Munday
Director
1
General Information
Birchwood Energy Limited is a private company, limited by shares, registered in England and Wales, registration number 08936455, registration address 13 The Close, Norwich, Norfolk, NR1 4DS.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Development expenditures
Research and development expenditure is charged to the profit and loss account in the period in which it is incurred. However, where the directors are satisfied as to the technical, commercial and financial viability of individual projects, development expenditure is deferred and amortised over years during which the company is expected to benefit.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 33% Reducing Balance
Computer Equipment 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 July 2023 15,568    15,568 
Additions  
Disposals  
At 30 June 2024 15,568    15,568 
Amortisation
At 01 July 2023 15,568    15,568 
Charge for year  
On disposals  
At 30 June 2024 15,568    15,568 
Net book values
At 30 June 2024  
At 30 June 2023  


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 July 2023 3,612    38,936    9,192    19,846    71,586 
Additions       2,349    2,349 
Disposals        
At 30 June 2024 3,612    38,936    9,192    22,195    73,935 
Depreciation
At 01 July 2023 2,152    12,168    8,407    17,249    39,976 
Charge for year 343    6,692    349    2,711    10,095 
On disposals        
At 30 June 2024 2,495    18,860    8,756    19,960    50,071 
Net book values
Closing balance as at 30 June 2024 1,117    20,076    436    2,235    23,864 
Opening balance as at 01 July 2023 1,460    26,768    785    2,597    31,610 


5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 4,981    15,991 
Directors' Current Accounts 12,009   
16,990    15,991 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 2,229    3,252 
Corporation Tax 13,573    9,040 
PAYE & Social Security 638    2,394 
Other Creditors   1,313 
Directors' Current Accounts   22,957 
VAT 14,535    6,658 
30,975    45,614 

7.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 7,677    7,677 
Charged to Profit & Loss (1,711)   (2,198)
5,966    5,479 

8.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
60 Class A shares of £1.00 each 60    60 
10 Class B shares of £1.00 each 10    10 
10 Class C shares of £1.00 each 10    10 
20 Class D shares of £1.00 each 20    20 
100    100 

2