Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 08830403 Mr Adrian Foster Mrs Eileen Foster iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08830403 2023-12-31 08830403 2024-12-31 08830403 2024-01-01 2024-12-31 08830403 frs-core:CurrentFinancialInstruments 2024-12-31 08830403 frs-core:ComputerEquipment 2024-12-31 08830403 frs-core:ComputerEquipment 2024-01-01 2024-12-31 08830403 frs-core:ComputerEquipment 2023-12-31 08830403 frs-core:FurnitureFittings 2024-12-31 08830403 frs-core:FurnitureFittings 2024-01-01 2024-12-31 08830403 frs-core:FurnitureFittings 2023-12-31 08830403 frs-core:MotorVehicles 2024-12-31 08830403 frs-core:MotorVehicles 2024-01-01 2024-12-31 08830403 frs-core:MotorVehicles 2023-12-31 08830403 frs-core:ShareCapital 2024-12-31 08830403 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 08830403 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 08830403 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 08830403 frs-bus:SmallEntities 2024-01-01 2024-12-31 08830403 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 08830403 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 08830403 frs-bus:Director1 2024-01-01 2024-12-31 08830403 frs-bus:Director2 2024-01-01 2024-12-31 08830403 frs-countries:EnglandWales 2024-01-01 2024-12-31 08830403 2022-12-31 08830403 2023-12-31 08830403 2023-01-01 2023-12-31 08830403 frs-core:CurrentFinancialInstruments 2023-12-31 08830403 frs-core:ShareCapital 2023-12-31 08830403 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 08830403
Birch Barn Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Corporate Accounting Systems Limited
5 Maclean Close
Abington Vale
Northampton
Northants
NN3 3DJ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08830403
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 12,184 12,814
12,184 12,814
CURRENT ASSETS
Debtors 5 1 -
Cash at bank and in hand 268 28
269 28
Creditors: Amounts Falling Due Within One Year 6 (420 ) (991 )
NET CURRENT ASSETS (LIABILITIES) (151 ) (963 )
TOTAL ASSETS LESS CURRENT LIABILITIES 12,033 11,851
NET ASSETS 12,033 11,851
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 12,031 11,849
SHAREHOLDERS' FUNDS 12,033 11,851
For the 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.
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.
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 Adrian Foster
Director
08/08/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Birch Barn Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08830403 . The registered office is 9 Birch Barn Way, Northampton, NN2 8DT.
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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Motor Vehicles 4 years
Fixtures & Fittings 4 years
Computer Equipment 4 years
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 2 2
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 11,059 3,500 1,500 16,059
As at 31 December 2024 11,059 3,500 1,500 16,059
Depreciation
As at 1 January 2024 766 1,532 947 3,245
Provided during the period - 492 138 630
As at 31 December 2024 766 2,024 1,085 3,875
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 December 2024 10,293 1,476 415 12,184
As at 1 January 2024 10,293 1,968 553 12,814
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - (1 )
Accruals and deferred income 420 420
Directors' loan accounts - 572
420 991
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 3