Caseware UK (AP4) 2023.0.135 2023.0.135 2024-05-312024-05-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2023-06-01falseNo description of principal activity44truefalse 09030655 2023-06-01 2024-05-31 09030655 2022-06-01 2023-05-31 09030655 2024-05-31 09030655 2023-05-31 09030655 c:Director1 2023-06-01 2024-05-31 09030655 d:PlantMachinery 2023-06-01 2024-05-31 09030655 d:OfficeEquipment 2023-06-01 2024-05-31 09030655 d:OfficeEquipment 2024-05-31 09030655 d:OfficeEquipment 2023-05-31 09030655 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-06-01 2024-05-31 09030655 d:Goodwill 2023-06-01 2024-05-31 09030655 d:Goodwill 2024-05-31 09030655 d:Goodwill 2023-05-31 09030655 d:CurrentFinancialInstruments 2024-05-31 09030655 d:CurrentFinancialInstruments 2023-05-31 09030655 d:Non-currentFinancialInstruments 2024-05-31 09030655 d:Non-currentFinancialInstruments 2023-05-31 09030655 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 09030655 d:CurrentFinancialInstruments d:WithinOneYear 2023-05-31 09030655 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 09030655 d:Non-currentFinancialInstruments d:AfterOneYear 2023-05-31 09030655 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-05-31 09030655 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-05-31 09030655 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-05-31 09030655 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-05-31 09030655 d:ShareCapital 2024-05-31 09030655 d:ShareCapital 2023-05-31 09030655 d:RetainedEarningsAccumulatedLosses 2024-05-31 09030655 d:RetainedEarningsAccumulatedLosses 2023-05-31 09030655 c:FRS102 2023-06-01 2024-05-31 09030655 c:AuditExempt-NoAccountantsReport 2023-06-01 2024-05-31 09030655 c:FullAccounts 2023-06-01 2024-05-31 09030655 c:PrivateLimitedCompanyLtd 2023-06-01 2024-05-31 09030655 e:PoundSterling 2023-06-01 2024-05-31 iso4217:GBP xbrli:pure

Registered number: 09030655









BOTLEY BYRNE LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MAY 2024

 
BOTLEY BYRNE LTD
REGISTERED NUMBER: 09030655

BALANCE SHEET
AS AT 31 MAY 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
-
921

  
-
921

Current assets
  

Debtors: amounts falling due within one year
 6 
170,745
156,233

Cash at bank and in hand
 7 
13,328
4,518

  
184,073
160,751

Creditors: amounts falling due within one year
 8 
(149,577)
(122,505)

Net current assets
  
 
 
34,496
 
 
38,246

Total assets less current liabilities
  
34,496
39,167

Creditors: amounts falling due after more than one year
 9 
(33,799)
(38,942)

  

Net assets
  
697
225


Capital and reserves
  

Called up share capital 
  
4
4

Profit and loss account
  
693
221

  
697
225


Page 1

 
BOTLEY BYRNE LTD
REGISTERED NUMBER: 09030655
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




M Byrne
Director

Date: 27 February 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
BOTLEY BYRNE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
1.2

Revenue recognition

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
1.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
BOTLEY BYRNE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.Accounting policies (continued)


1.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
4 years straight line
Office equipment
-
3 years straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
1.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
1.8

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
1.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
1.10

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 4

 
BOTLEY BYRNE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

1.Accounting policies (continued)

 
1.11

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


2.


General information

Botley Byrne Limited is a private company limited by shares incorporated in England & Wales (registered number 09030655).
The registered office is 17 Hanover Square, London, W1S 1BN.
The principal activity of the Company continued to be that of surveying services.
The financial statements are presented in Sterling, which is the functional currency of the Company.


3.


Employees

The average monthly number of employees, including directors, during the year was 4 (2023 - 4).

Page 5

 
BOTLEY BYRNE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

4.


Intangible assets




Goodwill

£





At 1 June 2023
620,000


Disposals
(620,000)



At 31 May 2024

-





At 1 June 2023
620,000


On disposals
(620,000)



At 31 May 2024

-



Net book value



At 31 May 2024
-



At 31 May 2023
-



Page 6

 
BOTLEY BYRNE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

5.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 June 2023
11,261



At 31 May 2024

11,261



Depreciation


At 1 June 2023
10,340


Charge for the year on owned assets
920



At 31 May 2024

11,260



Net book value



At 31 May 2024
1



At 31 May 2023
920


6.


Debtors

2024
2023
£
£


Trade debtors
54,835
79,861

Other debtors
112,047
72,588

Prepayments and accrued income
3,863
3,784

170,745
156,233



7.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
13,328
4,518

13,328
4,518


Page 7

 
BOTLEY BYRNE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

8.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
4,971
6,036

Trade creditors
31,947
31,947

Corporation tax
78,855
66,181

Other taxation and social security
2,463
226

Other creditors
19,947
11,216

Accruals and deferred income
11,394
6,899

149,577
122,505



9.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
33,799
38,942

33,799
38,942



10.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
4,971
6,036

Amounts falling due 1-2 years

Bank loans
5,543
19,825

Amounts falling due 2-5 years

Bank loans
28,256
19,117


38,770
44,978



11.


Related party transactions

Included within other debtors is £102,671 (2023: £59,345) due from a director of the Company. This was subsequently repaid after the year-end.

 
Page 8