Registered number
10959908
BOTH BIRDS LIMITED
Filleted Accounts
30 September 2024
BOTH BIRDS LIMITED
Registered number: 10959908
Balance Sheet
as at 30 September 2024
Notes 2023 2024
£ £
Fixed assets
Tangible assets 3 895 1,342
Current assets
Debtors 4 502 2,823
Cash at bank and in hand 4,133 3,445
4,635 6,268
Creditors: amounts falling due within one year 5 (7,782) (8,210)
Net current liabilities (3,147) (1,942)
Net liabilities (2,252) (600)
Capital and reserves
Called up share capital 100 100
Profit and loss account (2,352) (700)
Shareholder's funds (2,252) (600)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Marius Byleveld
Director
Approved by the board on 25 September 2025
BOTH BIRDS LIMITED
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and IT equipment 25 % reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2023 5,423
At 30 September 2024 5,423
Depreciation
At 1 October 2023 4,081
Charge for the year 447
At 30 September 2024 4,528
Net book value
At 30 September 2024 895
At 30 September 2023 1,342
4 Debtors 2024 2023
£ £
Trade debtors - 2,406
Other debtors 502 417
502 2,823
5 Creditors: amounts falling due within one year 2024 2023
£ £
VAT - 351
Accruals 1,793 1,870
Other creditors 5,989 5,989
7,782 8,210
6 Other information
BOTH BIRDS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
6 Sandford Close
Wivenhoe
Colchester
CO7 9NP
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