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REGISTERED NUMBER: 12982145 (England and Wales)















Birch Visas Ltd

Financial Statements For The Year Ended 31 October 2024






Birch Visas Ltd (Registered number: 12982145)






Contents of the Financial Statements
For The Year Ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Birch Visas Ltd

Company Information
For The Year Ended 31 October 2024







DIRECTOR: A J Birch



REGISTERED OFFICE: 12th Floor
The Broadgate Tower
20 Primrose Street
London
EC2A 2EW



REGISTERED NUMBER: 12982145 (England and Wales)



ACCOUNTANTS: The Long Partnership
4 North Guildry Street
Elgin
Moray
IV30 1JR



BANKERS: Tide
4th Floor
Prologue Works
25 Marsh Street
Bristol
BS1 4AX

Birch Visas Ltd (Registered number: 12982145)

Balance Sheet
31 October 2024

31.10.24 31.10.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,503 4,574

CURRENT ASSETS
Debtors 5 34,618 76,088
Cash at bank and in hand 30,113 46,792
64,731 122,880
CREDITORS
Amounts falling due within one year 6 31,184 61,076
NET CURRENT ASSETS 33,547 61,804
TOTAL ASSETS LESS CURRENT
LIABILITIES

36,050

66,378

CREDITORS
Amounts falling due after more than one
year

7

(7,255

)

(11,605

)

PROVISIONS FOR LIABILITIES 8 (393 ) (869 )
NET ASSETS 28,402 53,904

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 28,302 53,804
SHAREHOLDERS' FUNDS 28,402 53,904

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Visas Ltd (Registered number: 12982145)

Balance Sheet - continued
31 October 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 director and authorised for issue on 14 April 2025 and were signed by:





A J Birch - Director


Birch Visas Ltd (Registered number: 12982145)

Notes to the Financial Statements
For The Year Ended 31 October 2024

1. STATUTORY INFORMATION

Birch Visas Ltd 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.

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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Equipment - 33% on cost and 25% on reducing balance

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.

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 5 (2023 - 5 ) .

Birch Visas Ltd (Registered number: 12982145)

Notes to the Financial Statements - continued
For The Year Ended 31 October 2024

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 November 2023 282 8,064 8,346
Additions 366 - 366
At 31 October 2024 648 8,064 8,712
DEPRECIATION
At 1 November 2023 87 3,685 3,772
Charge for year 79 2,358 2,437
At 31 October 2024 166 6,043 6,209
NET BOOK VALUE
At 31 October 2024 482 2,021 2,503
At 31 October 2023 195 4,379 4,574

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Trade debtors 25,536 71,388
Other debtors 9,082 4,700
34,618 76,088

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Bank loans and overdrafts 5,040 5,624
Trade creditors 8,038 25,032
Taxation and social security 9,658 12,795
Other creditors 8,448 17,625
31,184 61,076

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.24 31.10.23
£    £   
Bank loans 7,255 11,605

8. PROVISIONS FOR LIABILITIES
31.10.24 31.10.23
£    £   
Deferred tax 393 869

Birch Visas Ltd (Registered number: 12982145)

Notes to the Financial Statements - continued
For The Year Ended 31 October 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 November 2023 869
Provided during year (476 )
Balance at 31 October 2024 393

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.10.24 31.10.23
value: £    £   
100 Ordinary 1 100 100

10. RESERVES
Retained
earnings
£   

At 1 November 2023 53,804
Deficit for the year (24,502 )
Dividends (1,000 )
At 31 October 2024 28,302

11. RELATED PARTY DISCLOSURES

During the year, total dividends of £1,000 (2023 - £20,000) were paid to the director .

As at 1 November 2023 the company owed the director £14,801. During the year the director met expenditure on behalf of the company amounting £8,889. As at 31 October 2024 the company owed the director £5,912. This loan is interest free and has no fixed terms of repayment.