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REGISTERED NUMBER: 09111820 (England and Wales)















BIRCH TREE (YORKSHIRE) LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024






BIRCH TREE (YORKSHIRE) LIMITED (REGISTERED NUMBER: 09111820)






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




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Report of the Accountants 6

BIRCH TREE (YORKSHIRE) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DIRECTORS: Mrs L V Taylor
Mrs K J Vickerman





REGISTERED OFFICE: Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL





REGISTERED NUMBER: 09111820 (England and Wales)





ACCOUNTANTS: FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL

BIRCH TREE (YORKSHIRE) LIMITED (REGISTERED NUMBER: 09111820)

STATEMENT OF FINANCIAL POSITION
31 AUGUST 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Property, plant and equipment 4 47,940 43,913

CURRENT ASSETS
Debtors 5 136,444 111,549
Cash at bank 81,960 6,744
218,404 118,293
CREDITORS
Amounts falling due within one year 6 75,346 27,248
NET CURRENT ASSETS 143,058 91,045
TOTAL ASSETS LESS CURRENT
LIABILITIES

190,998

134,958

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 190,898 134,858
SHAREHOLDERS' FUNDS 190,998 134,958

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.

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 20 May 2025 and were signed on its behalf by:



Mrs L V Taylor - Director



Mrs K J Vickerman - Director


BIRCH TREE (YORKSHIRE) LIMITED (REGISTERED NUMBER: 09111820)

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

1. STATUTORY INFORMATION

Birch Tree (Yorkshire) 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.

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover
Revenue 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.
Plant and Machinery - 20% on cost
Fixtures and Fittings - 20% on cost
Motor Vehicles - 25% on cost
Computer Equipment - 33% on cost

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Registered charge
A debenture registered on 21st May 2020 (charge code 0911 18200 0001) has been granted to National Westminster Bank PLC, securing all present & future liabilities of the company to the bank. This includes a fixed charge over specific assets, a floating charge over all other assets or undertakings of the company, & a negative pledge restricting the creation of further security without the banks consent

BIRCH TREE (YORKSHIRE) LIMITED (REGISTERED NUMBER: 09111820)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2023 - 12 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Freehold Plant and and
property Machinery Fittings
£    £    £   
COST
At 1 September 2023 37,995 - 4,890
Additions - 205 7,002
At 31 August 2024 37,995 205 11,892
DEPRECIATION
At 1 September 2023 - - 1,992
Charge for year - 32 2,308
At 31 August 2024 - 32 4,300
NET BOOK VALUE
At 31 August 2024 37,995 173 7,592
At 31 August 2023 37,995 - 2,898

Motor Computer
Vehicles Equipment Totals
£    £    £   
COST
At 1 September 2023 12,100 945 55,930
Additions - - 7,207
At 31 August 2024 12,100 945 63,137
DEPRECIATION
At 1 September 2023 9,192 833 12,017
Charge for year 775 65 3,180
At 31 August 2024 9,967 898 15,197
NET BOOK VALUE
At 31 August 2024 2,133 47 47,940
At 31 August 2023 2,908 112 43,913

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 25,227 25,059
Other debtors 111,217 86,490
136,444 111,549

BIRCH TREE (YORKSHIRE) LIMITED (REGISTERED NUMBER: 09111820)

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

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 28,769 11,489
Other creditors 46,577 15,759
75,346 27,248

7. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   

8. CALLED UP SHARE CAPITAL

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

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2024 and 31 August 2023:

2024 2023
£    £   
Mrs L V Taylor
Balance outstanding at start of year 2,879 -
Amounts advanced 8,989 2,879
Amounts repaid (2,879 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,989 2,879

Mrs K J Vickerman
Balance outstanding at start of year 2,879 -
Amounts advanced 8,989 2,879
Amounts repaid (2,879 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 8,989 2,879

10. RELATED PARTY DISCLOSURES

During the year the company loaned £12,715 (2023: £13,337) to K & L Properties (Yorkshire) Ltd, a company controlled by K Vickerman and L Taylor who are both shareholders. At the year end £88,823 remained outstanding (2023: £76,107)

BIRCH TREE (YORKSHIRE) LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTORS OF
BIRCH TREE (YORKSHIRE) LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 August 2024 set out on pages two to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






FINLAYSON & CO
Whitby Court
Abbey Road
Shepley
HUDDERSFIELD
West Yorkshire
HD8 8EL


20 May 2025