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Company Registration No. 13536452 (England and Wales)
Byron Bros Ltd Unaudited accounts for the year ended 31 July 2024
Byron Bros Ltd Unaudited accounts Contents
Page
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Byron Bros Ltd Company Information for the year ended 31 July 2024
Director
Shane O'Byrne
Company Number
13536452 (England and Wales)
Registered Office
10 Pightle Close Harston Cambridge CB22 7NN ENGLAND
Accountants
Morgan Barrett Accountancy 20 Church Street Little Shelford Cambridge Cambridgeshire CB22 5HG
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Byron Bros Ltd for the year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Byron Bros Ltd for the year ended 31 July 2024 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of Byron Bros Ltd, as a body, in accordance with the terms of our engagement letter dated 17 April 2023. Our work has been undertaken solely to prepare for your approval the accounts of Byron Bros Ltd and state those matters that we have agreed to state to the Board of Directors of Byron Bros Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Byron Bros Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Byron Bros 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 loss of Byron Bros Ltd. You consider that Byron Bros 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 Byron Bros 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.
Morgan Barrett Accountancy Chartered Certified Accountants 20 Church Street Little Shelford Cambridge Cambridgeshire CB22 5HG 24 March 2025
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Byron Bros Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,046 
1,276 
Creditors: amounts falling due within one year
(2,539)
(2,069)
Net current liabilities
(2,539)
(2,069)
Net liabilities
(1,493)
(793)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(1,494)
(794)
Shareholders' funds
(1,493)
(793)
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 March 2025 and were signed on its behalf by
Shane O'Byrne Director Company Registration No. 13536452
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Byron Bros Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
Byron Bros Ltd is a private company, limited by shares, registered in England and Wales, registration number 13536452. The registered office is 10 Pightle Close, Harston, Cambridge, CB22 7NN, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
18% reducing balance
Going concern
The company has the financial backing of the director and is a going concern.
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 August 2023
1,898 
At 31 July 2024
1,898 
Depreciation
At 1 August 2023
622 
Charge for the year
230 
At 31 July 2024
852 
Net book value
At 31 July 2024
1,046 
At 31 July 2023
1,276 
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Byron Bros Ltd Notes to the Accounts for the year ended 31 July 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
2,204 
1,855 
Loans from directors
215 
94 
Accruals
120 
120 
2,539 
2,069 
6
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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