SILVERBIRCH PRODUCTS LTD

SILVERBIRCH PRODUCTS LTD - Company Information

2021-10-012022-09-302022-09-30false10956714SILVERBIRCH PRODUCTS 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Registered Number
10956714
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2022

SILVERBIRCH PRODUCTS LTD

Company Information
for the year from 1 October 2021 to 30 September 2022


Directors	DOOGUE, Debra
	DOOGUE, Matthew


Registered Address	Suite 312, Atlas House Caxton Close
	Wigan
	WN3 6XU


Registered Number	10956714 (England and Wales)

SILVERBIRCH PRODUCTS LTD

Balance Sheet as at
30 September 2022

	Notes	2022		2021
		£	£	£	£
Fixed assets
Tangible assets	7		815		720
			815		720
Current assets
Stocks	8	17,644		11,564
Debtors	9	6,484		3,957
Cash at bank and on hand		4,584		4,231
		28,712		19,752
Creditors amounts falling due within one year	10	(21,483)		(6,682)
Net current assets (liabilities)			7,229		13,070
Total assets less current liabilities			8,044		13,790
Creditors amounts falling due after one year	11		-		(3,312)
Net assets			8,044		10,478
Capital and reserves
Called up share capital			100		100
Profit and loss account			7,944		10,378
Shareholders' funds			8,044		10,478

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 9 June 2023, and are signed on its behalf by:

DOOGUE, Matthew
Director
Registered Company No. 10956714

SILVERBIRCH PRODUCTS LTD

Notes to the Financial Statements
for the year ended 30 September 2022

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Principal activities
	The principal activity of the company during the period under review was that of online retail.

4.	Basis of measurement used in financial statements
	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).

5.	Accounting policies

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

	Stocks policy
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Revenue recognition policy
	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.

Revenue recognition policy

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.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

6.	Employee information


		2022		2021
	Average number of employees during the year	0		0

7.	Property, plant and equipment

	Office Equipment	Total
	£	£
Cost or valuation
At 01 October 21	894	894
Additions	860	860
At 30 September 22	1,754	1,754
Depreciation and impairment
At 01 October 21	174	174
Charge for year	765	765
At 30 September 22	939	939
Net book value
At 30 September 22	815	815
At 30 September 21	720	720

8.	Stocks

	2022	2021
	£	£
Other stocks	17,644	11,564
Total	17,644	11,564

9.	Debtors

	2022	2021
	£	£
Trade debtors / trade receivables	6,484	3,957
Total	6,484	3,957


	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.

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.

10.	Creditors within one year

	2022	2021
	£	£
Trade creditors / trade payables	412	303
Taxation and social security	5,087	1,403
Other creditors	15,984	4,976
Total	21,483	6,682


	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.

11.	Creditors after one year

	2022	2021
	£	£
Other creditors	-	3,312
Total	-	3,312