Abbreviated Company Accounts - BIRCHBRAE SCOTLAND LIMITED

BIRCHBRAE SCOTLAND LIMITED - Company Information

SC337377 BIRCHBRAE SCOTLAND LIMITED 2014-03-31 false 2013-04-01 2014-03-31 true SC337377 2013-04-01 2014-03-31 SC337377 2014-03-31 SC337377 2013-03-31 SC337377 uk-gaap-cd-bus:Director1 2013-04-01 2014-03-31 SC337377 uk-gaap-cd-bus:Director2 2013-04-01 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-04-01 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-03-31 uk-gaap-cd-bus:OrdinaryShareClass2 2013-04-01 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass2 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass2 2013-03-31 iso4217:GBP shares

Registered Number SC337377

BIRCHBRAE SCOTLAND LIMITED

Abbreviated Accounts

31 March 2014

BIRCHBRAE SCOTLAND LIMITED Registered Number SC337377

Abbreviated Balance Sheet as at 31 March 2014

	Notes	2014	2013
		£	£
Fixed assets
Intangible assets	2	30,000	37,500
Tangible assets	3	596,886	604,082
		626,886	641,582
Current assets
Debtors		2,419	2,717
Cash at bank and in hand		17,065	27,682
		19,484	30,399
Creditors: amounts falling due within one year	4	(189,146)	(189,881)
Net current assets (liabilities)		(169,662)	(159,482)
Total assets less current liabilities		457,224	482,100
Creditors: amounts falling due after more than one year	4	(387,974)	(427,337)
Total net assets (liabilities)		69,250	54,763
Capital and reserves
Called up share capital	5	5,000	5,000
Profit and loss account		64,250	49,763
Shareholders' funds		69,250	54,763

For the year ending 31 March 2014 the company was entitled to exemption 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.

Approved by the Board on 13 October 2014

And signed on their behalf by:
John W S Man, Director

BIRCHBRAE SCOTLAND LIMITED Registered Number SC337377

Notes to the Abbreviated Accounts for the period ended 31 March 2014

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
Turnover represents the total invoice value, less the flat rate Value Added Tax percentage, of sales made during the year and derives from the provision of goods falling within the company's ordinary activities. This is in accordance with the company operating Fixed Rate Value Added Tax Accounting.

Tangible assets depreciation policy
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Land & Buildings - Nil
Fixtures, Fittings & Equipment - 20% Reducing Balance Method

Intangible assets amortisation policy
Acquired goodwill is written off in equal instalments over its estimated useful economic life of 10 years.

2Intangible fixed assets

	£
Cost
At 1 April 2013	75,000
Additions	0
Disposals	0
Revaluations	0
Transfers	0
At 31 March 2014	75,000
Amortisation
At 1 April 2013	37,500
Charge for the year	7,500
On disposals	-
At 31 March 2014	45,000
Net book values
At 31 March 2014	30,000
At 31 March 2013	37,500

3Tangible fixed assets

	£
Cost
At 1 April 2013	687,649
Additions	0
Disposals	0
Revaluations	0
Transfers	0
At 31 March 2014	687,649
Depreciation
At 1 April 2013	83,567
Charge for the year	7,196
On disposals	0
At 31 March 2014	90,763
Net book values
At 31 March 2014	596,886
At 31 March 2013	604,082

4Creditors

	2014 £	2013 £
Secured Debts	349,705	379,731
Instalment debts due after 5 years	254,840	284,866

5Called Up Share Capital
Allotted, called up and fully paid:

	2014 £	2013 £
4,600 A Ordinary shares of £1 each	4,600	4,600
400 B Ordinary shares of £1 each	400	400