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REGISTERED NUMBER: 05412360 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

BYRD'S RETREAT LIMITED

BYRD'S RETREAT LIMITED (REGISTERED NUMBER: 05412360)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BYRD'S RETREAT LIMITED

COMPANY INFORMATION
for the Year Ended 30 April 2024







DIRECTORS: S E Byrd
R J Byrd
D B Byrd





SECRETARY: R J Byrd





REGISTERED OFFICE: The Close
Station Road
Harvington
Evesham
Worcestershire
WR11 8NJ





REGISTERED NUMBER: 05412360 (England and Wales)





ACCOUNTANTS: Kingscott Dix (Cheltenham) Limited
7 Rockfield Business Park
Old Station Drive
Leckhampton
Cheltenham
GL53 0AN

BYRD'S RETREAT LIMITED (REGISTERED NUMBER: 05412360)

BALANCE SHEET
30 April 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 40,838 50,774

CURRENT ASSETS
Stocks 55,900 60,350
Debtors 5 8,757 9,343
Cash at bank and in hand 72,725 109,477
137,382 179,170
CREDITORS
Amounts falling due within one year 6 (82,112 ) (93,088 )
NET CURRENT ASSETS 55,270 86,082
TOTAL ASSETS LESS CURRENT
LIABILITIES

96,108

136,856

CREDITORS
Amounts falling due after more than one
year

7

(26,612

)

(36,461

)

PROVISIONS FOR LIABILITIES (9,043 ) (7,460 )

ACCRUALS AND DEFERRED INCOME (2,782 ) (8,066 )
NET ASSETS 57,671 84,869

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 57,571 84,769
SHAREHOLDERS' FUNDS 57,671 84,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

BYRD'S RETREAT LIMITED (REGISTERED NUMBER: 05412360)

BALANCE SHEET - continued
30 April 2024


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 23 January 2025 and were signed on its behalf by:





R J Byrd - Director


BYRD'S RETREAT LIMITED (REGISTERED NUMBER: 05412360)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Byrd's Retreat Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
The directors are of the opinion that there are no significant judgements or estimations used in preparing the financial statements.

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.
Improvements to property - Straight line over 10 years
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

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.


BYRD'S RETREAT LIMITED (REGISTERED NUMBER: 05412360)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

2. ACCOUNTING POLICIES - continued
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.

Grants
Revenue grants receivable are recognised in the period received. Capital grants are recognised over the estimated useful life of the related asset.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Motor
property machinery vehicles Totals
£    £    £    £   
COST
At 1 May 2023 140,264 69,911 43,473 253,648
Additions - - 10,865 10,865
At 30 April 2024 140,264 69,911 54,338 264,513
DEPRECIATION
At 1 May 2023 128,754 49,497 24,623 202,874
Charge for year 8,270 5,103 7,428 20,801
At 30 April 2024 137,024 54,600 32,051 223,675
NET BOOK VALUE
At 30 April 2024 3,240 15,311 22,287 40,838
At 30 April 2023 11,510 20,414 18,850 50,774

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 4,893 4,893
Prepayments 3,864 4,450
8,757 9,343

BYRD'S RETREAT LIMITED (REGISTERED NUMBER: 05412360)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax - 5,027
Social security and other taxes 547 384
VAT 22,119 13,369
Other creditors 39,624 56,680
Directors' current accounts 14,000 14,000
Accrued expenses 5,822 3,628
82,112 93,088

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans - 1-2 years 26,612 36,461

8. ULTIMATE CONTROLLING PARTY

The controlling party is Mr and Mrs Byrd.