Silverfin false false 31/12/2024 01/01/2024 31/12/2024 Anthony Birch 24/01/2003 Sarah Birch 24/01/2003 31 March 2025 The principal activity of the Company during the financial year was the holding of shares in and the provision of management services to Wareham Forest Tourist Park Limited. 04646524 2024-12-31 04646524 bus:Director1 2024-12-31 04646524 bus:Director2 2024-12-31 04646524 2023-12-31 04646524 core:CurrentFinancialInstruments 2024-12-31 04646524 core:CurrentFinancialInstruments 2023-12-31 04646524 core:ShareCapital 2024-12-31 04646524 core:ShareCapital 2023-12-31 04646524 core:RetainedEarningsAccumulatedLosses 2024-12-31 04646524 core:RetainedEarningsAccumulatedLosses 2023-12-31 04646524 core:CostValuation 2023-12-31 04646524 core:CostValuation 2024-12-31 04646524 bus:OrdinaryShareClass1 2024-12-31 04646524 2024-01-01 2024-12-31 04646524 bus:FilletedAccounts 2024-01-01 2024-12-31 04646524 bus:SmallEntities 2024-01-01 2024-12-31 04646524 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 04646524 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04646524 bus:Director1 2024-01-01 2024-12-31 04646524 bus:Director2 2024-01-01 2024-12-31 04646524 2023-01-01 2023-12-31 04646524 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 04646524 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: 04646524 (England and Wales)

BIRCHTIME LIMITED

Unaudited Financial Statements
For the financial year ended 31 December 2024
Pages for filing with the registrar

BIRCHTIME LIMITED

Unaudited Financial Statements

For the financial year ended 31 December 2024

Contents

BIRCHTIME LIMITED

BALANCE SHEET

As at 31 December 2024
BIRCHTIME LIMITED

BALANCE SHEET (continued)

As at 31 December 2024
Note 2024 2023
£ £
Fixed assets
Investments 3 1,072,302 1,072,302
1,072,302 1,072,302
Current assets
Debtors 4 245,000 230,000
Cash at bank and in hand 66,507 80,074
311,507 310,074
Creditors: amounts falling due within one year 5 ( 309,431) ( 267,116)
Net current assets 2,076 42,958
Total assets less current liabilities 1,074,378 1,115,260
Net assets 1,074,378 1,115,260
Capital and reserves
Called-up share capital 6 2 2
Profit and loss account 1,074,376 1,115,258
Total shareholders' funds 1,074,378 1,115,260

For the financial year ending 31 December 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The financial statements of Birchtime Limited (registered number: 04646524) were approved and authorised for issue by the Board of Directors on 31 March 2025. They were signed on its behalf by:

Anthony Birch
Director
BIRCHTIME LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
BIRCHTIME LIMITED

NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Birchtime Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Lowin House, Tregolls Road, Truro, Cornwall, TR1 2NA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

2024 2023
Number Number
Monthly average number of persons employed by the Company during the year, including directors 2 2

3. Fixed asset investments

Investments in subsidiaries

2024
£
Cost
At 01 January 2024 1,072,302
At 31 December 2024 1,072,302
Carrying value at 31 December 2024 1,072,302
Carrying value at 31 December 2023 1,072,302

4. Debtors

2024 2023
£ £
Other debtors 245,000 230,000

5. Creditors: amounts falling due within one year

2024 2023
£ £
Taxation and social security 38,039 35,825
Other creditors 271,392 231,291
309,431 267,116

6. Called-up share capital

2024 2023
£ £
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each 2 2

7. Related party transactions

Transactions with entities in which the entity itself has a participating interest

2024 2023
£ £
Wareham Forest Tourist Park Limited 245,000 230,000

Wareham Forest Tourist Park Limited (subsidiary company)
During the year, the company received £153,000 (2023: £153,000) as management fees from Wareham Forest Tourist Park Limited. Also during the year, the company loaned £75,261 (2023: £135,000) to Wareham Forest Tourist Park Limited and Wareham Forest Tourist Park Limited repaid funds totalling £60,261 (2023: £25,000). At the balance sheet date the amount due from Wareham Forest Tourist Park Limited was £245,000 (2023: £230,000).