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Bayrolar Ltd

Registered Number
13461936
(England and Wales)

Unaudited Financial Statements for the Year ended
30 June 2024

Bayrolar Ltd
Company Information
for the year from 1 July 2023 to 30 June 2024

Director

Mehmet Altunatmaz

Registered Address

301-303 Northolt Road South Harrow
Harrow
HA2 8JA

Registered Number

13461936 (England and Wales)
Bayrolar Ltd
Balance Sheet as at
30 June 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets384,67697,199
Investments444,500-
129,17697,199
Current assets
Stocks5245,945191,334
Debtors625,90339,912
Cash at bank and on hand15,47646,962
287,324278,208
Creditors amounts falling due within one year7(254,951)(292,036)
Net current assets (liabilities)32,373(13,828)
Total assets less current liabilities161,54983,371
Provisions for liabilities8(21,169)(18,468)
Net assets140,38064,903
Capital and reserves
Profit and loss account140,38064,903
Shareholders' funds140,38064,903
The financial statements were approved and authorised for issue by the Director on 25 March 2025, and are signed on its behalf by:
Mehmet Altunatmaz
Director
Registered Company No. 13461936
Bayrolar Ltd
Notes to the Financial Statements
for the year ended 30 June 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year2424
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 July 2379,67832,1849,687121,549
Additions6,980--6,980
At 30 June 2486,65832,1849,687128,529
Depreciation and impairment
At 01 July 2312,74310,2981,30924,350
Charge for year13,4504,3771,67619,503
At 30 June 2426,19314,6752,98543,853
Net book value
At 30 June 2460,46517,5096,70284,676
At 30 June 2366,93521,8868,37897,199
4.Fixed asset investments

Other loans1

Total

££
Cost or valuation
Additions44,50044,500
At 30 June 2444,50044,500
Net book value
At 30 June 2444,50044,500
At 30 June 23--

Notes

1Other loans classified under investments
5.Stocks

2024

2023

££
Finished goods245,945191,334
Total245,945191,334
6.Debtors: amounts due within one year

2024

2023

££
Other debtors5,3475,714
Prepayments and accrued income20,55634,198
Total25,90339,912
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables203,668238,092
Taxation and social security26,3881,065
Other creditors23,39049,854
Accrued liabilities and deferred income1,5053,025
Total254,951292,036
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)21,16918,468
Total21,16918,468