Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 02777187 Mrs Linda Allen Miss Moira Christie Charles & Linda Allen true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02777187 2023-12-31 02777187 2024-12-31 02777187 2024-01-01 2024-12-31 02777187 frs-core:CurrentFinancialInstruments 2024-12-31 02777187 frs-core:ComputerEquipment 2024-12-31 02777187 frs-core:ComputerEquipment 2024-01-01 2024-12-31 02777187 frs-core:ComputerEquipment 2023-12-31 02777187 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 02777187 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 02777187 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 02777187 frs-core:MotorVehicles 2024-01-01 2024-12-31 02777187 frs-core:PlantMachinery 2024-12-31 02777187 frs-core:PlantMachinery 2024-01-01 2024-12-31 02777187 frs-core:PlantMachinery 2023-12-31 02777187 frs-core:ShareCapital 2024-12-31 02777187 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02777187 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02777187 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 02777187 frs-bus:SmallEntities 2024-01-01 2024-12-31 02777187 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02777187 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 02777187 1 2024-01-01 2024-12-31 02777187 frs-bus:Director1 2024-01-01 2024-12-31 02777187 frs-bus:Director2 2024-01-01 2024-12-31 02777187 frs-countries:EnglandWales 2024-01-01 2024-12-31 02777187 2022-12-31 02777187 2023-12-31 02777187 2023-01-01 2023-12-31 02777187 frs-core:CurrentFinancialInstruments 2023-12-31 02777187 frs-core:ShareCapital 2023-12-31 02777187 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 02777187
Birdbrook Property Limited
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 02777187
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 479,704 479,704
479,704 479,704
CURRENT ASSETS
Debtors 5 (2,006 ) (1,070 )
Cash at bank and in hand 591 -
(1,415 ) (1,070 )
Creditors: Amounts Falling Due Within One Year 6 (374,620 ) (375,404 )
NET CURRENT ASSETS (LIABILITIES) (376,035 ) (376,474 )
TOTAL ASSETS LESS CURRENT LIABILITIES 103,669 103,230
NET ASSETS 103,669 103,230
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 103,569 103,130
SHAREHOLDERS' FUNDS 103,669 103,230
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
Mrs Linda Allen
Director
3rd April 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
Birdbrook Property Limited Registered number 02777187 is a limited by shares company incorporated in England & Wales. The Registered Office is 30 Riverside Enterprise Park, Skellingthorpe Road, Saxilby, Lincs, LN1 2FU.
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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 0% on cost
Plant & Machinery 25% on cost
Motor Vehicles 25% on cost
Computer Equipment 25% on cost
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
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
Land & Property
Freehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 479,704 44,966 12,958 537,628
As at 31 December 2024 479,704 44,966 12,958 537,628
...CONTINUED
Page 2
Page 3
Depreciation
As at 1 January 2024 - 44,966 12,958 57,924
As at 31 December 2024 - 44,966 12,958 57,924
Net Book Value
As at 31 December 2024 479,704 - - 479,704
As at 1 January 2024 479,704 - - 479,704
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors (2,760 ) (1,070 )
VAT 754 -
(2,006 ) (1,070 )
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 57 59
Bank loans and overdrafts 104,893 117,028
Corporation tax 91 -
VAT - 402
Other creditors 46,353 35,103
Accruals and deferred income 500 445
Directors' loan accounts 222,726 222,367
374,620 375,404
7. Deferred Taxation
The provision for deferred tax is made up as follows:
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Ultimate Controlling Party
The company's ultimate controlling party is Charles & Linda Allen by virtue of their ownership of 100% of the issued share capital in the company.
Page 3