Registration number:
C F Birch Ltd
for the Year Ended 31 August 2019
C F Birch Ltd
Contents
Company Information |
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Accountants' Report |
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Balance Sheet |
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Notes to the Unaudited Financial Statements |
C F Birch Ltd
Company Information
Director |
Mr Christopher Frank Birch |
Registered office |
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Accountants |
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Page 1 |
Accountants' Report to the Director on the Preparation of the Statutory Accounts of
C F Birch Ltd
for the Year Ended 31 August 2019
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of C F Birch Ltd for the year ended 31 August 2019 as set out on pages 3 to 6 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of C F Birch Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of C F Birch Ltd and state those matters that we have agreed to state to the Board of Directors of C F Birch Ltd. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C F Birch Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that C F Birch Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of C F Birch Ltd. You consider that C F Birch Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of C F Birch Ltd. 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 accounts.
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Hednesford
Cannock
Staffordshire
WS12 1AG
Page 2 |
C F Birch Ltd
(Registration number: 10922691)
Balance Sheet as at 31 August 2019
2018 |
Note |
2019 |
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Fixed assets |
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Tangible assets |
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Current assets |
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Cash at bank and in hand |
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Creditors: Amounts falling due within one year |
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Net current (liabilities)/assets |
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Net assets |
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Capital and reserves |
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Called up share capital |
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Profit and loss account |
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Total equity |
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For the financial year ending 31 August 2019 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. |
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the
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Director
Page 3 |
C F Birch Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2019
General information |
The company is a private company limited by share capital, incorporated in England.
The address of its registered office is:
These financial statements were authorised for issue by the
Accounting policies |
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Tax
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Tangible assets
Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
Page 4 |
C F Birch Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2019
Depreciation
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
Asset class |
Depreciation method and rate |
Motor Vehicles |
25% on reducing balance |
Staff numbers |
The average number of persons employed by the company (including the director) during the year, was
Page 5 |
C F Birch Ltd
Notes to the Unaudited Financial Statements for the Year Ended 31 August 2019
Tangible assets |
Motor vehicles |
Total |
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Cost or valuation |
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At 1 September 2018 |
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At 31 August 2019 |
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Depreciation |
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At 1 September 2018 |
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Charge for the year |
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At 31 August 2019 |
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Carrying amount |
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At 31 August 2019 |
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At 31 August 2018 |
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Creditors |
Creditors: amounts falling due within one year
2019 |
2018 |
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Due within one year |
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Taxation and social security |
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Accruals and deferred income |
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Other creditors |
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Related party transactions |
Directors' remuneration
The director's remuneration for the year was as follows:
2019 |
2018 |
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Remuneration |
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Page 6 |