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2022-03-31 04171580 dpl-frs:DistributionCosts dpl-frs:Item6 2021-04-01 2022-03-31 04171580 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-04-01 2022-03-31 04171580 dpl-frs:Item7 2021-04-01 2022-03-31 04171580 dpl-frs:Item7 2021-03-31 04171580 dpl-frs:Item7 2022-03-31 04171580 dpl-frs:CostSales dpl-frs:Item7 2021-04-01 2022-03-31 04171580 dpl-frs:CostSales dpl-frs:Item7 2021-03-31 04171580 dpl-frs:CostSales dpl-frs:Item7 2022-03-31 04171580 dpl-frs:DistributionCosts dpl-frs:Item7 2021-04-01 2022-03-31 04171580 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-04-01 2022-03-31 04171580 dpl-frs:Item8 2021-04-01 2022-03-31 04171580 dpl-frs:Item8 2021-03-31 04171580 dpl-frs:Item8 2022-03-31 04171580 dpl-frs:CostSales dpl-frs:Item8 2021-04-01 2022-03-31 04171580 dpl-frs:CostSales dpl-frs:Item8 2021-03-31 04171580 dpl-frs:CostSales dpl-frs:Item8 2022-03-31 04171580 dpl-frs:DistributionCosts dpl-frs:Item8 2021-04-01 2022-03-31 04171580 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-04-01 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dpl-frs:CostSales dpl-frs:Item11 2021-04-01 2022-03-31 04171580 dpl-frs:CostSales dpl-frs:Item11 2021-03-31 04171580 dpl-frs:CostSales dpl-frs:Item11 2022-03-31 04171580 dpl-frs:DistributionCosts dpl-frs:Item11 2021-04-01 2022-03-31 04171580 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-04-01 2022-03-31 04171580 dpl-frs:Item12 2021-04-01 2022-03-31 04171580 dpl-frs:Item12 2021-03-31 04171580 dpl-frs:Item12 2022-03-31 04171580 dpl-frs:CostSales dpl-frs:Item12 2021-04-01 2022-03-31 04171580 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 04171580 dpl-frs:CostSales dpl-frs:Item12 2022-03-31 04171580 dpl-frs:DistributionCosts dpl-frs:Item12 2021-04-01 2022-03-31 04171580 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-04-01 2022-03-31 04171580 1 2021-04-01 2022-03-31 04171580 frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 04171580
Byram Construction Limited
Financial Statements
For The Year Ended 31 March 2023
Trevelyan & Company Ltd
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04171580
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 - 5,000
Tangible Assets 4 123,464 111,736
123,464 116,736
CURRENT ASSETS
Stocks 5 43,000 -
Debtors 6 173,955 459,595
Cash at bank and in hand 606,854 643,082
823,809 1,102,677
Creditors: Amounts Falling Due Within One Year 7 (72,779 ) (310,557 )
NET CURRENT ASSETS (LIABILITIES) 751,030 792,120
TOTAL ASSETS LESS CURRENT LIABILITIES 874,494 908,856
Creditors: Amounts Falling Due After More Than One Year 8 (25,766 ) (45,453 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (22,451 ) (19,189 )
NET ASSETS 826,277 844,214
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 826,177 844,114
SHAREHOLDERS' FUNDS 826,277 844,214
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Wayne Byram
Director
06/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% on NBV
Motor Vehicles 25% on NBV
Fixtures & Fittings 25% on NBV
Computer Equipment 33% on cost
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 9 (2022: 10)
9 10
3. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 50,000
As at 31 March 2023 50,000
Amortisation
As at 1 April 2022 45,000
Provided during the period 5,000
As at 31 March 2023 50,000
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 5,000
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2022 114,299 82,216 2,106 1,347 199,968
Additions 26,397 10,995 136 1,581 39,109
Disposals - (3,500 ) - - (3,500 )
As at 31 March 2023 140,696 89,711 2,242 2,928 235,577
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 April 2022 49,067 36,753 1,514 898 88,232
Provided during the period 13,467 12,353 171 757 26,748
Disposals - (2,867 ) - - (2,867 )
As at 31 March 2023 62,534 46,239 1,685 1,655 112,113
Net Book Value
As at 31 March 2023 78,162 43,472 557 1,273 123,464
As at 1 April 2022 65,232 45,463 592 449 111,736
5. Stocks
2023 2022
£ £
Stock - work in progress 43,000 -
43,000 -
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 169,748 459,005
Prepayments and accrued income 1,039 590
Other debtors 3,168 -
173,955 459,595
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 10,025 10,581
Trade creditors 33,963 112,167
Bank loans and overdrafts 9,517 9,517
Corporation tax 7,120 125,382
Other taxes and social security 2,732 6,982
VAT 2,272 30,394
Net wages 633 3,319
Credit Card (Current liabilities - creditors < 1 year) - 2,020
Pensions (1) (Current liabilities - creditors < 1 year) 114 79
Other creditors (2) - 1,425
Accruals and deferred income 2,598 5,411
Director's loan account 3,805 3,280
72,779 310,557
Page 4
Page 5
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 1,305 11,330
Bank loans 24,461 34,123
25,766 45,453
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The maturity of these amounts is as follows:
Within one year 10,025 10,581
Between one and five years 1,305 11,330
11,330 21,911
11,330 21,911
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
11. General Information
Byram Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04171580 . The registered office is Long Fall Farm, Reddisher Road Marsden, Huddersfield, West Yorkshire, HD7 6NF.
Page 5