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REGISTERED NUMBER: 07426445 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 November 2023

for

BYROAD LTD

BYROAD LTD (Registered number: 07426445)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BYROAD LTD

Company Information
for the Year Ended 30 November 2023







DIRECTORS: I Boardman
Miss Z Z Szabo





SECRETARY: I Boardman





REGISTERED OFFICE: 308a India Mill Bolton Road
Darwen
Lancashire
BL7 9YW





REGISTERED NUMBER: 07426445 (England and Wales)





ACCOUNTANTS: Emmerson Accountancy Ltd
Atlantic Business Centre
Atlantic Street
Altrincham
Cheshire
WA14 5NQ

BYROAD LTD (Registered number: 07426445)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,809 1,799

CURRENT ASSETS
Debtors 5 19,917 32,883
Cash at bank 76,421 21,111
96,338 53,994
CREDITORS
Amounts falling due within one year 6 46,562 23,745
NET CURRENT ASSETS 49,776 30,249
TOTAL ASSETS LESS CURRENT
LIABILITIES

51,585

32,048

PROVISIONS FOR LIABILITIES 441 441
NET ASSETS 51,144 31,607

CAPITAL AND RESERVES
Called up share capital 7 2 2
Retained earnings 8 51,142 31,605
SHAREHOLDERS' FUNDS 51,144 31,607

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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.

BYROAD LTD (Registered number: 07426445)

Balance Sheet - continued
30 November 2023


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 26 August 2024 and were signed on its behalf by:





I Boardman - Director


BYROAD LTD (Registered number: 07426445)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

BYROAD LTD 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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 5 (2022 - 6 ) .

BYROAD LTD (Registered number: 07426445)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2022 13,147 21,190 - 34,337
Additions - - 548 548
At 30 November 2023 13,147 21,190 548 34,885
DEPRECIATION
At 1 December 2022 12,660 19,878 - 32,538
Charge for year 73 328 137 538
At 30 November 2023 12,733 20,206 137 33,076
NET BOOK VALUE
At 30 November 2023 414 984 411 1,809
At 30 November 2022 487 1,312 - 1,799

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 19,917 32,883

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 166 223
Tax 25,938 8,478
Social security and other taxes (1,270 ) 513
VAT 21,303 14,103
Directors' current accounts 50 53
Accrued expenses 375 375
46,562 23,745

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
2 Ordinary 1 2 2

BYROAD LTD (Registered number: 07426445)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

8. RESERVES
Retained
earnings
£   

At 1 December 2022 31,605
Profit for the year 92,497
Dividends (72,960 )
At 30 November 2023 51,142