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Company Registration No. 06072653 (England and Wales)
Gary Birch Limited Unaudited accounts for the year ended 31 January 2025
Gary Birch Limited Unaudited accounts Contents
Page
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Gary Birch Limited Company Information for the year ended 31 January 2025
Directors
Carey Birch Gary Birch
Company Number
06072653 (England and Wales)
Registered Office
Suite 21 6-10 Claremont Road Surbiton KT6 4QU
Accountants
Austin, Taylor Limited 16 Dover Street Canterbury Kent CT1 3HD
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Gary Birch Limited Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
- 
5,444 
Current assets
Debtors
176 
13,860 
Cash at bank and in hand
2,237 
2,819 
2,413 
16,679 
Creditors: amounts falling due within one year
(2,312)
(6,337)
Net current assets
101 
10,342 
Total assets less current liabilities
101 
15,786 
Provisions for liabilities
Deferred tax
- 
(2,178)
Net assets
101 
13,608 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
99 
13,606 
Shareholders' funds
101 
13,608 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 March 2025 and were signed on its behalf by
Gary Birch Director Company Registration No. 06072653
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Gary Birch Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Gary Birch Limited is a private company, limited by shares, registered in England and Wales, registration number 06072653. The registered office is Suite 21 6-10 Claremont Road, Surbiton, KT6 4QU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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 from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance
Computer equipment
25% on Cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Going concern
The Company has ceased trading and the accounts have been prepared on a break up basis.
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Gary Birch Limited Notes to the Accounts for the year ended 31 January 2025
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
99,739 
6,325 
106,064 
Disposals
(99,739)
(6,325)
(106,064)
At 31 January 2025
- 
- 
- 
Depreciation
At 1 February 2024
94,295 
6,325 
100,620 
On disposals
(94,295)
(6,325)
(100,620)
At 31 January 2025
- 
- 
- 
Net book value
At 31 January 2025
- 
- 
- 
At 31 January 2024
5,444 
- 
5,444 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
- 
13,860 
Other debtors
176 
- 
176 
13,860 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
833 
4,364 
Loans from directors
- 
862 
Accruals
1,479 
1,111 
2,312 
6,337 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Gary Birch
Directors loan
(862)
1,038 
- 
176 
(862)
1,038 
- 
176 
The directors loan account is repayable on demand and interest free. The maximum outstanding during the year was £176.
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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