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Company Registration No. 07794090 (England and Wales)
Byrne's (Chester) Ltd Unaudited accounts for the year ended 31 October 2023
Byrne's (Chester) Ltd Unaudited accounts Contents
Page
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Byrne's (Chester) Ltd Company Information for the year ended 31 October 2023
Directors
A Byrne J Boucher
Company Number
07794090 (England and Wales)
Registered Office
Pullman House Boundary Lane Chester Cheshire CH4 8RD
Accountants
Barnes Cooper Ltd Offices 3 & 4 The Meadows Church Road Dodleston Chester CH4 9NG
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Byrne's (Chester) Ltd Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
200,000 
200,000 
Tangible assets
11,021 
13,547 
211,021 
213,547 
Current assets
Debtors
7,946 
143,723 
Cash at bank and in hand
60,306 
42,518 
68,252 
186,241 
Creditors: amounts falling due within one year
(28,423)
(74,626)
Net current assets
39,829 
111,615 
Net assets
250,850 
325,162 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
250,848 
325,160 
Shareholders' funds
250,850 
325,162 
For the year ending 31 October 2023 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2024 and were signed on its behalf by
J Boucher Director Company Registration No. 07794090
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Byrne's (Chester) Ltd Notes to the Accounts for the year ended 31 October 2023
1
Statutory information
Byrne's (Chester) Ltd is a private company, limited by shares, registered in England and Wales, registration number 07794090. The registered office is Pullman House, Boundary Lane, Chester, Cheshire, CH4 8RD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2022
250,000 
At 31 October 2023
250,000 
Amortisation
At 1 November 2022
50,000 
At 31 October 2023
50,000 
Net book value
At 31 October 2023
200,000 
At 31 October 2022
200,000 
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Byrne's (Chester) Ltd Notes to the Accounts for the year ended 31 October 2023
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 November 2022
43,109 
Additions
1,148 
At 31 October 2023
44,257 
Depreciation
At 1 November 2022
29,562 
Charge for the year
3,674 
At 31 October 2023
33,236 
Net book value
At 31 October 2023
11,021 
At 31 October 2022
13,547 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
7,946 
143,723 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
3,656 
21,656 
Trade creditors
12,550 
23,125 
Taxes and social security
1,945 
21,676 
Loans from directors
6,769 
5,754 
Accruals
3,503 
2,415 
28,423 
74,626 
8
Average number of employees
During the year the average number of employees was 9 (2022: 9).
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