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Registered Number: 09407689
England and Wales

 

 

 

BY ENGINEERING DESIGN LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2022

End date: 31 January 2023
Director Benjamin Young
Registered Number 09407689
Registered Office 198 Liverpool Road
cadishead
M44 5DB
Accountants Accountancy Services 4 Business Ltd
198 Liverpool Road
Cadishead
Manchester
M44 5DB
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3   432 
  432 
Current assets      
Debtors 4 1   
Cash at bank and in hand 3,534    18,921 
3,535    18,921 
Creditors: amount falling due within one year 5 (3,534)   (18,278)
Net current assets 1    643 
 
Total assets less current liabilities 1    1,075 
Net assets 1    1,075 
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account   1,074 
Shareholder's funds 1    1,075 
 


For the year ended 31 January 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
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 the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 20 October 2023 and were signed by:


-------------------------------
Benjamin Young
Director
2
General Information
BY Engineering Design Ltd is a private company, limited by shares, registered in England and Wales, registration number 09407689, registration address 198 Liverpool Road, cadishead, M44 5DB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 15 Reducing Balance
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 February 2022 569    45    614 
Additions    
Disposals (569)   (45)   (614)
At 31 January 2023    
Depreciation
At 01 February 2022 179    3    182 
Charge for year 116    13    129 
On disposals (295)   (16)   (311)
At 31 January 2023    
Net book values
Closing balance as at 31 January 2023    
Opening balance as at 01 February 2022 390    42    432 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Directors' Current Accounts  
1   

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Corporation Tax 2,563    9,239 
Accrued Expenses 971    949 
Other Creditors   (1)
Directors' Current Accounts   5,017 
VAT   3,074 
3,534    18,278 

3