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REGISTERED NUMBER: 06051328 (England and Wales)











FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

FILEY BRIGG ORNITHOLOGICAL GROUP AND
BIRD OBSERVATORY LIMITED

FILEY BRIGG ORNITHOLOGICAL GROUP AND
BIRD OBSERVATORY LIMITED (REGISTERED NUMBER: 06051328)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


FILEY BRIGG ORNITHOLOGICAL GROUP AND
BIRD OBSERVATORY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTORS: I Robinson
G V Watola
C P Hansell





REGISTERED OFFICE: Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ





REGISTERED NUMBER: 06051328 (England and Wales)





ACCOUNTANTS: Lloyd Dowson Limited
Medina House
2 Station Avenue
Bridlington
East Yorkshire
YO16 4LZ

FILEY BRIGG ORNITHOLOGICAL GROUP AND
BIRD OBSERVATORY LIMITED (REGISTERED NUMBER: 06051328)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 95,686 96,754

CURRENT ASSETS
Cash at bank and in hand 25,025 10,166

CREDITORS
Amounts falling due within one year 5 102,951 102,515
NET CURRENT LIABILITIES (77,926 ) (92,349 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,760

4,405

RESERVES
Income and expenditure account 17,760 4,405
17,760 4,405

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 surplus or deficit 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.

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 11 March 2025 and were signed on its behalf by:



I Robinson - Director G V Watola - Director



C P Hansell - Director


FILEY BRIGG ORNITHOLOGICAL GROUP AND
BIRD OBSERVATORY LIMITED (REGISTERED NUMBER: 06051328)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Filey Brigg Ornithological Group and Bird Observatory Limited is a private company, limited by guarantee , registered in England and Wales. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover is comprised of subscriptions and grant income recognised in the period it relates to.

Turnover also includes donations recognised in the period they are received.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold land - Nil
Improvements to property - 5% 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

FILEY BRIGG ORNITHOLOGICAL GROUP AND
BIRD OBSERVATORY LIMITED (REGISTERED NUMBER: 06051328)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 October 2023
and 30 September 2024 76,460 21,362 97,822
DEPRECIATION
At 1 October 2023 - 1,068 1,068
Charge for year - 1,068 1,068
At 30 September 2024 - 2,136 2,136
NET BOOK VALUE
At 30 September 2024 76,460 19,226 95,686
At 30 September 2023 76,460 20,294 96,754

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Taxation and social security 28 -
Other creditors 102,923 102,515
102,951 102,515

Other creditors include £101,873 (2023 - £101,873) in respect of net assets transferred to the limited company upon incorporation.

6. RELATED PARTY DISCLOSURES

The company is limited by guarantee and controlled by its members.