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Registered Number: 07864852
UK

 

 

 

BYARU INTERNATIONAL LTD


Abridged Accounts
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts BYARU INTERNATIONAL LTD for the year ended 30 November 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BYARU INTERNATIONAL LTD for the year ended 30 November 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of BYARU INTERNATIONAL LTD , as a body, in accordance with the terms of our engagement letter dated 18 January 2025. Our work has been undertaken solely to prepare for your approval the accounts of BYARU INTERNATIONAL LTD and state those matters that we have agreed to state to the Board of Directors of BYARU INTERNATIONAL LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BYARU INTERNATIONAL LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that BYARU INTERNATIONAL LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit BYARU INTERNATIONAL LTD. You consider that BYARU INTERNATIONAL LTD is exempt from the statutory audit requirement for the year

We have not been instructed to carry out an audit or a review of the accounts of BYARU INTERNATIONAL LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................

BYARU INTERNATIONAL LTD

International House,
36-38 Cornhill Cornhill, London, England,
EC3V 3NG
18 January 2025
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 43,430    68,619 
Investments 4 3,010    3,010 
46,440    71,629 
Current assets      
Debtors 28,050    25,532 
Cash at bank and in hand 51,038    1,865 
79,088    27,397 
Creditors: amount falling due within one year (271,849)   (162,884)
Net current assets (192,761)   (135,487)
 
Total assets less current liabilities (146,321)   (63,858)
Creditors: amount falling due after more than one year (6,390)   (22,350)
Provisions for liabilities   126 
Net assets (152,711)   (86,082)
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account (152,811)   (86,182)
Shareholders' funds (152,711)   (86,082)
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 18 January 2025 and were signed on its behalf by:


-------------------------------
BYARUGABA Besigye Denis Jimmy
Director
2
General Information
BYARU INTERNATIONAL LTD is a private company, limited by shares, registered in UK, registration number 07864852, registration address 17 The Mazies, Comberton Cambridge, London, CB23 7FA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment 20 Reducing Balance
Land and Buildings 10% Reducing Balance
Motor Vehicles 10% Reducing Balance
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 3 (2022 : 3).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 December 2022      
Additions 61,438    30,530    3,406    95,374 
Disposals      
At 30 November 2023 61,438    30,530    3,406    95,374 
Depreciation
At 01 December 2022 24,671    1,018    283    25,972 
Charge for year 24,671    1,018    283    25,972 
On disposals      
At 30 November 2023 49,342    2,036    566    51,944 
Net book values
Closing balance as at 30 November 2023 12,096    28,494    2,840    43,430 
Opening balance as at 01 December 2022 36,767    29,012    2,840    68,619 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 December 2022  
Additions 3,010    3,010 
Transfer to/from tangible fixed assets  
Disposals  
At 30 November 2023 3,010    3,010 

3