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Company Registration No. 09322198 (England and Wales)
BY Estates Limited Unaudited accounts for the year ended 30 November 2023
BY Estates Limited Unaudited accounts Contents
Page
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BY Estates Limited Company Information for the year ended 30 November 2023
Directors
B.Roth S. Schlesinger
Company Number
09322198 (England and Wales)
Registered Office
103 High Street Waltham Cross Herts EN8 7AN ENGLAND
Accountants
Brindley Goldstein Ltd 103 High Street Waltham Cross EN8 7AN
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BY Estates Limited Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
421,708 
421,708 
Current assets
Debtors
535 
535 
Creditors: amounts falling due within one year
(98,932)
(105,214)
Net current liabilities
(98,397)
(104,679)
Total assets less current liabilities
323,311 
317,029 
Creditors: amounts falling due after more than one year
(361,702)
(361,703)
Net liabilities
(38,391)
(44,674)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(38,392)
(44,675)
Shareholders' funds
(38,391)
(44,674)
For the year ending 30 November 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 21 August 2024 and were signed on its behalf by
B.Roth Director Company Registration No. 09322198
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BY Estates Limited Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
BY Estates Limited is a private company, limited by shares, registered in England and Wales, registration number 09322198. The registered office is 103 High Street, Waltham Cross, Herts, EN8 7AN, ENGLAND.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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:
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 December 2022
421,708 
At 30 November 2023
421,708 
Depreciation
At 30 November 2023
- 
Net book value
At 30 November 2023
421,708 
At 30 November 2022
421,708 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
535 
535 
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BY Estates Limited Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
660 
330 
Taxes and social security
20 
20 
Loans from directors
97,922 
104,534 
Accruals
330 
330 
98,932 
105,214 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Other creditors
361,702 
361,703 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Transactions with related parties
The company was under the control of Mr.B.Roth throughout the current period. Mr.B.Roth is personally interested in 100% of the company's share capital.
10
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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