COMPANY REGISTRATION NUMBER:
SC802816
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Birdsong Communication Skills Limited |
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Filleted Unaudited Financial Statements |
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Birdsong Communication Skills Limited |
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Period from 13 March 2024 to 31 March 2025
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Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements |
1 |
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Statement of financial position |
2 |
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Notes to the financial statements |
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Birdsong Communication Skills Limited |
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Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of
Birdsong Communication Skills Limited |
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Period from 13 March 2024 to 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Birdsong Communication Skills Limited for the period ended 31 March 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of Birdsong Communication Skills Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Birdsong Communication Skills Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Birdsong Communication Skills Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Birdsong Communication Skills Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Birdsong Communication Skills Limited. You consider that Birdsong Communication Skills Limited is exempt from the statutory audit requirement for the period. We have not been instructed to carry out an audit or a review of the financial statements of Birdsong Communication Skills Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
GILLILAND & COMPANY
Chartered Accountants
216 West George Street
Glasgow
G2 2PQ
26 June 2025
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Birdsong Communication Skills Limited |
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Statement of Financial Position |
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31 March 2025
Fixed assets
Current assets
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Debtors |
5 |
269 |
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Cash at bank and in hand |
7,105 |
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------- |
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7,374 |
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Creditors: amounts falling due within one year |
6 |
5,338 |
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------- |
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Net current assets |
2,036 |
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------- |
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Total assets less current liabilities |
2,806 |
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------- |
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Net assets |
2,806 |
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------- |
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Capital and reserves
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Called up share capital |
100 |
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Profit and loss account |
2,706 |
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------- |
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Shareholders funds |
2,806 |
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------- |
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
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The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476
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The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
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These financial statements were approved by the
board of directors
and authorised for issue on
26 June 2025
, and are signed on behalf of the board by:
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Ms F M Ormiston |
Ms L Montgomery |
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Director |
Director |
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Company registration number:
SC802816
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Birdsong Communication Skills Limited |
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Notes to the Financial Statements |
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Period from 13 March 2024 to 31 March 2025
1.
General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G2 2PQ, Scotland.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change of value.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
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Equipment |
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25% reducing balance |
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Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities
4.
Tangible assets
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Equipment |
Total |
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£ |
£ |
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Cost |
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At 13 March 2024 |
– |
– |
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Additions |
821 |
821 |
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---- |
---- |
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At 31 March 2025 |
821 |
821 |
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---- |
---- |
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Depreciation |
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At 13 March 2024 |
– |
– |
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Charge for the period |
51 |
51 |
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---- |
---- |
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At 31 March 2025 |
51 |
51 |
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---- |
---- |
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Carrying amount |
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At 31 March 2025 |
770 |
770 |
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---- |
---- |
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5.
Debtors
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31 Mar 25 |
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£ |
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Prepayments and accrued income |
269 |
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---- |
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6.
Creditors:
amounts falling due within one year
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31 Mar 25 |
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£ |
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Accruals and deferred income |
3,311 |
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Corporation tax |
720 |
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Director loan accounts |
1,307 |
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------- |
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5,338 |
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------- |
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7.
Directors' advances, credits and guarantees
As at 31st March 2025, the company owed the directors £1,307. This amount is interest free, unsecured and has no fixed date of repayment
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8.
Controlling party
The company was under the control of the directors throughout the period.