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REGISTERED NUMBER: 08571498 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024

FOR

BIRCHALL STEEL LIMITED

BIRCHALL STEEL LIMITED (REGISTERED NUMBER: 08571498)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BIRCHALL STEEL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: G M H Birchall
Mrs R Birchall





REGISTERED OFFICE: 61 Station Road
Sudbury
Suffolk
CO10 2SP





REGISTERED NUMBER: 08571498 (England and Wales)





ACCOUNTANTS: Seago and Stopps
Chartered Certified Accountants
61 Station Road
Sudbury
Suffolk
CO10 2SP

BIRCHALL STEEL LIMITED (REGISTERED NUMBER: 08571498)

BALANCE SHEET
31 AUGUST 2024

31.8.23 31.8.24
£    £    Notes £   
FIXED ASSETS
30,500 Intangible assets 4 20,000
24,653 Tangible assets 5 54,982
55,153 74,982

CURRENT ASSETS
27,138 Stocks 9,257
26,813 Debtors 6 10,549
118,455 Cash at bank and in hand 73,314
172,406 93,120
CREDITORS
84,931 Amounts falling due within one year 7 62,734
87,475 NET CURRENT ASSETS 30,386
142,628 TOTAL ASSETS LESS CURRENT
LIABILITIES

105,368

CAPITAL AND RESERVES
100 Called up share capital 100
142,528 Retained earnings 105,268
142,628 SHAREHOLDERS' FUNDS 105,368

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

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

BIRCHALL STEEL LIMITED (REGISTERED NUMBER: 08571498)

BALANCE SHEET - continued
31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 May 2025 and were signed on its behalf by:





G M H Birchall - Director


BIRCHALL STEEL LIMITED (REGISTERED NUMBER: 08571498)

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

1. STATUTORY INFORMATION

Birchall Steel Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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 the value of work completed and invoiced during the year and after taking into account the movement between the opening and closing balances of trade debtors and work in progress.

Intangible assets - goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is now being amortised over its estimated useful remaining life of 10 years under FRS 102.

Intangible assets - website
Website costs have now been amortised in full.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office equipment - 15% on reducing balance
Motor vehicle - 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Financial instruments
The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statements such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.


BIRCHALL STEEL LIMITED (REGISTERED NUMBER: 08571498)

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

2. ACCOUNTING POLICIES - continued
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
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Website
Totals Goodwill costs
£    £    £   
COST
At 1 September 2023
and 31 August 2024 102,000 100,000 2,000
AMORTISATION
At 1 September 2023 71,500 70,000 1,500
Amortisation for year 10,500 10,000 500
At 31 August 2024 82,000 80,000 2,000
NET BOOK VALUE
At 31 August 2024 20,000 20,000 -
At 31 August 2023 30,500 30,000 500

BIRCHALL STEEL LIMITED (REGISTERED NUMBER: 08571498)

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

5. TANGIBLE FIXED ASSETS
Motor Office
Totals vehicles equipment
£    £    £   
COST
At 1 September 2023 59,266 57,146 2,120
Additions 43,995 43,995 -
At 31 August 2024 103,261 101,141 2,120
DEPRECIATION
At 1 September 2023 34,613 33,739 874
Charge for year 13,666 13,480 186
At 31 August 2024 48,279 47,219 1,060
NET BOOK VALUE
At 31 August 2024 54,982 53,922 1,060
At 31 August 2023 24,653 23,407 1,246

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade debtors 8,898 15,253
Other debtors 1,651 11,560
10,549 26,813

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Trade creditors 953 994
Taxation and social security 16,506 34,565
Other creditors 45,275 49,372
62,734 84,931