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REGISTERED NUMBER: SC363891 (Scotland)





UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2024

FOR

BIRCH ASSIST LIMITED

BIRCH ASSIST LIMITED (REGISTERED NUMBER: SC363891)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BIRCH ASSIST LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST AUGUST 2024







DIRECTORS: N J Murphy
C J Murphy





REGISTERED OFFICE: Caledonian Exchange
19a Canning Street
Edinburgh
EH3 8HE





REGISTERED NUMBER: SC363891 (Scotland)





ACCOUNTANTS: Martin and Company
25 St Thomas Street
Winchester
Hampshire
SO23 9HJ

BIRCH ASSIST LIMITED (REGISTERED NUMBER: SC363891)

BALANCE SHEET
31ST AUGUST 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 23,052 30,023
23,052 30,023

CURRENT ASSETS
Debtors 6 195,439 306,416
Cash at bank 536,076 448,877
731,515 755,293
CREDITORS
Amounts falling due within one year 7 577,213 682,101
NET CURRENT ASSETS 154,302 73,192
TOTAL ASSETS LESS CURRENT
LIABILITIES

177,354

103,215

CREDITORS
Amounts falling due after more than one
year

8

34,046

99,641
NET ASSETS 143,308 3,574

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 143,208 3,474
SHAREHOLDERS' FUNDS 143,308 3,574

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 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.

BIRCH ASSIST LIMITED (REGISTERED NUMBER: SC363891)

BALANCE SHEET - continued
31ST AUGUST 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6th March 2025 and were signed on its behalf by:





N J Murphy - Director


BIRCH ASSIST LIMITED (REGISTERED NUMBER: SC363891)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST AUGUST 2024


1. STATUTORY INFORMATION

Birch Assist Limited is a private company, limited by shares , registered in Scotland. 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 represents amounts receivable for services provided in the year and is recognised as revenue once performance and delivery of services has been rendered in accordance with individual clients contractual agreements.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Pension costs and other post-retirement benefits
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.

BIRCH ASSIST LIMITED (REGISTERED NUMBER: SC363891)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 81 (2023 - 86 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1st September 2023
and 31st August 2024 39,920
AMORTISATION
At 1st September 2023
and 31st August 2024 39,920
NET BOOK VALUE
At 31st August 2024 -
At 31st August 2023 -

5. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1st September 2023 2,986 31,212 13,835 48,033
Additions - 4,837 - 4,837
At 31st August 2024 2,986 36,049 13,835 52,870
DEPRECIATION
At 1st September 2023 1,505 12,585 3,920 18,010
Charge for year 296 8,745 2,767 11,808
At 31st August 2024 1,801 21,330 6,687 29,818
NET BOOK VALUE
At 31st August 2024 1,185 14,719 7,148 23,052
At 31st August 2023 1,481 18,627 9,915 30,023

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 28,446 143,256
Amounts owed by group undertakings 40,973 40,013
Other debtors 126,020 123,147
195,439 306,416

BIRCH ASSIST LIMITED (REGISTERED NUMBER: SC363891)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31ST AUGUST 2024


7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 65,596 62,403
Trade creditors 38,160 45,692
Amounts owed to associates - 89
Taxation and social security 120,893 282,185
Other creditors 352,564 291,732
577,213 682,101

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 34,046 99,641

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary 1 100 100