Acorah Software Products - Accounts Production 15.0.500 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 04171580 Mr Wayne Byram Mrs Deborah Byram iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04171580 2023-03-31 04171580 2024-03-31 04171580 2023-04-01 2024-03-31 04171580 frs-core:CurrentFinancialInstruments 2024-03-31 04171580 frs-core:Non-currentFinancialInstruments 2024-03-31 04171580 frs-core:ComputerEquipment 2024-03-31 04171580 frs-core:ComputerEquipment 2023-04-01 2024-03-31 04171580 frs-core:ComputerEquipment 2023-03-31 04171580 frs-core:FurnitureFittings 2024-03-31 04171580 frs-core:FurnitureFittings 2023-04-01 2024-03-31 04171580 frs-core:FurnitureFittings 2023-03-31 04171580 frs-core:NetGoodwill 2024-03-31 04171580 frs-core:NetGoodwill 2023-03-31 04171580 frs-core:MotorVehicles 2024-03-31 04171580 frs-core:MotorVehicles 2023-04-01 2024-03-31 04171580 frs-core:MotorVehicles 2023-03-31 04171580 frs-core:PlantMachinery 2024-03-31 04171580 frs-core:PlantMachinery 2023-04-01 2024-03-31 04171580 frs-core:PlantMachinery 2023-03-31 04171580 frs-core:WithinOneYear 2024-03-31 04171580 frs-core:ShareCapital 2024-03-31 04171580 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04171580 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04171580 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 04171580 frs-bus:SmallEntities 2023-04-01 2024-03-31 04171580 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 04171580 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04171580 frs-bus:Director1 2023-04-01 2024-03-31 04171580 frs-bus:Director1 2023-03-31 04171580 frs-bus:Director1 2024-03-31 04171580 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 04171580 frs-core:CurrentFinancialInstruments 1 2024-03-31 04171580 frs-core:CurrentFinancialInstruments 2 2024-03-31 04171580 frs-countries:EnglandWales 2023-04-01 2024-03-31 04171580 2022-03-31 04171580 2023-03-31 04171580 2022-04-01 2023-03-31 04171580 frs-core:CurrentFinancialInstruments 2023-03-31 04171580 frs-core:Non-currentFinancialInstruments 2023-03-31 04171580 frs-core:BetweenOneFiveYears 2023-03-31 04171580 frs-core:WithinOneYear 2023-03-31 04171580 frs-core:ShareCapital 2023-03-31 04171580 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 04171580 frs-core:CurrentFinancialInstruments 1 2023-03-31 04171580 frs-core:CurrentFinancialInstruments 2 2023-03-31
Registered number: 04171580
Byram Construction Limited
Financial Statements
For The Year Ended 31 March 2024
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
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 159,334 123,464
159,334 123,464
CURRENT ASSETS
Stocks 6 17,507 43,000
Debtors 7 532,263 173,955
Cash at bank and in hand 273,614 606,854
823,384 823,809
Creditors: Amounts Falling Due Within One Year 8 (125,446 ) (72,779 )
NET CURRENT ASSETS (LIABILITIES) 697,938 751,030
TOTAL ASSETS LESS CURRENT LIABILITIES 857,272 874,494
Creditors: Amounts Falling Due After More Than One Year 9 (13,946 ) (25,766 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (21,149 ) (22,451 )
NET ASSETS 822,177 826,277
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 822,077 826,177
SHAREHOLDERS' FUNDS 822,177 826,277
Page 1
Page 2
For the year ending 31 March 2024 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
10/09/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. 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.
2. Accounting Policies
2.1. 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.
2.2. 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.
2.3. 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
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2023: 9)
8 9
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2023 50,000
As at 31 March 2024 50,000
Amortisation
As at 1 April 2023 50,000
As at 31 March 2024 50,000
Net Book Value
As at 31 March 2024 -
As at 1 April 2023 -
Page 3
Page 4
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2023 140,696 89,711 2,242 2,928 235,577
Additions 21,362 56,149 - 780 78,291
Disposals - (14,495 ) - - (14,495 )
As at 31 March 2024 162,058 131,365 2,242 3,708 299,373
Depreciation
As at 1 April 2023 62,534 46,239 1,685 1,655 112,113
Provided during the period 14,236 15,645 269 526 30,676
Disposals - (2,750 ) - - (2,750 )
As at 31 March 2024 76,770 59,134 1,954 2,181 140,039
Net Book Value
As at 31 March 2024 85,288 72,231 288 1,527 159,334
As at 1 April 2023 78,162 43,472 557 1,273 123,464
6. Stocks
2024 2023
£ £
Work in progress 17,507 43,000
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 391,705 169,748
Prepayments and accrued income 8,493 1,039
Other debtors 2,870 3,168
Director's loan account 29,195 -
432,263 173,955
Due after more than one year
Other debtors 100,000 -
100,000 -
532,263 173,955
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 1,305 10,025
Trade creditors 75,834 33,963
Bank loans and overdrafts 10,128 9,517
Corporation tax 4,540 7,120
Other taxes and social security 7,233 2,732
VAT 18,348 2,272
Net wages 633 633
Pensions (1) (Current liabilities - creditors < 1 year) 173 114
Credit card 1,796 -
Accruals and deferred income 5,456 2,598
Director's loan account - 3,805
125,446 72,779
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 1,305
Bank loans 13,946 24,461
13,946 25,766
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,305 10,025
Later than one year and not later than five years - 1,305
1,305 11,330
1,305 11,330
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Wayne Byram - 29,194 - - 29,194
The above loan is unsecured and has since been repaid. Interest is is charged at 2.5%.
Page 5