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Registered number: 04846750
Birdies-Baudemont Foods Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Mumford & Co Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04846750
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 631,867 575,233
631,867 575,233
CURRENT ASSETS
Stocks 6 11,000 9,000
Debtors 7 8,542 6,584
Investments 8 20,025 20,025
Cash at bank and in hand 161,959 164,056
201,526 199,665
Creditors: Amounts Falling Due Within One Year 9 (147,424 ) (152,115 )
NET CURRENT ASSETS (LIABILITIES) 54,102 47,550
TOTAL ASSETS LESS CURRENT LIABILITIES 685,969 622,783
Creditors: Amounts Falling Due After More Than One Year 10 (229,831 ) (261,542 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,504 ) (2,360 )
NET ASSETS 451,634 358,881
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 451,534 358,781
SHAREHOLDERS' FUNDS 451,634 358,881
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Philip Colthup
Director
24/06/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Birdies-Baudemont Foods Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04846750 . The registered office and usual place of business is 41 Harbour Street, Whitstable, Kent, CT5 1AH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business in 2003 and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% on cost. Land is not depreciated
Plant & Machinery 25% on the reducing balance.
Fixtures & Fittings 25% on the reducing balance.
Computer Equipment 25% on cost.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving items.
2.6. Taxation
Taxation for the year comprises the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 32 (2023: 31)
32 31
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 65,000
As at 30 September 2024 65,000
Amortisation
As at 1 October 2023 65,000
As at 30 September 2024 65,000
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Tangible Assets
Land & Property
Freehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 571,445 32,151 20,812 474 624,882
Additions 65,627 11,681 - - 77,308
As at 30 September 2024 637,072 43,832 20,812 474 702,190
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 October 2023 8,630 19,969 20,812 238 49,649
Provided during the period 14,590 5,966 - 118 20,674
As at 30 September 2024 23,220 25,935 20,812 356 70,323
Net Book Value
As at 30 September 2024 613,852 17,897 - 118 631,867
As at 1 October 2023 562,815 12,182 - 236 575,233
6. Stocks
2024 2023
£ £
Stock 11,000 9,000
7. Debtors
2024 2023
£ £
Due within one year
Other debtors 8,542 6,584
8. Current Asset Investments
2024 2023
£ £
Unlisted investments 20,025 20,025
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,240 4,382
Other loans 31,712 30,462
Other creditors 23,356 51,588
Taxation and social security 87,116 65,683
147,424 152,115
10. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 229,831 261,542
Page 5
Page 6
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 6