Oriole Birding Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 09051076 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2022

for

Oriole Birding Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A Saunders

N S Parsons

REGISTERED OFFICE:

The Manor House

Station Road

Great Ryburgh

Fakenham

Norfolk

NR21 0DX

REGISTERED NUMBER:

09051076 (England and Wales)

ACCOUNTANTS:

Austin Accountancy Services Ltd

15 Manor Park

Ham Lane

Llantwit Major

Vale of Glamorgan

CF61 1RS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

30,974

7,612

30,974

7,612

CURRENT ASSETS

Debtors

6

-

699

Cash at bank and in hand

232,817

259,705

232,817

260,404

CREDITORS

Amounts falling due within one year

7

138,411

178,567

NET CURRENT ASSETS

94,406

81,837

TOTAL ASSETS LESS CURRENT LIABILITIES

125,380

89,449

CREDITORS

Amounts falling due after more than one year

8

46,704

50,000

NET ASSETS

78,676

39,449

CAPITAL AND RESERVES

Called up share capital

10,000

10,000

Retained earnings

68,676

29,449

SHAREHOLDERS' FUNDS

78,676

39,449

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 November 2022 and were signed on its behalf by:

A Saunders - Director

N S Parsons - Director

1.	STATUTORY INFORMATION

Oriole Birding Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill acquired on the acquisition of a business in 2015 was totally amortised in that year.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 15% on cost

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2021 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2021

and 31 July 2022

20,000

AMORTISATION

At 1 August 2021

and 31 July 2022

20,000

NET BOOK VALUE

At 31 July 2022

-

At 31 July 2021

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 August 2021

27,832

Additions

33,557

At 31 July 2022

61,389

DEPRECIATION

At 1 August 2021

20,220

Charge for year

10,195

At 31 July 2022

30,415

NET BOOK VALUE

At 31 July 2022

30,974

At 31 July 2021

7,612

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.22

31.7.21

£

£

Other debtors

-

699

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.22

31.7.21

£

£

Taxation and social security

10,299

6,223

Other creditors

128,112

172,344

138,411

178,567

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.22

31.7.21

£

£

Bank loans

46,704

50,000