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Registered number: 09840014










BYRON AND WILF LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024




















 
BYRON AND WILF LIMITED
 
 
Company Information


Director
A Johnson 




Registered number
09840014



Registered office
3rd Floor
12 Gough Square

London

EC4A 3DW





 
BYRON AND WILF LIMITED
Registered number: 09840014

Balance sheet
As at 31 October 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
7,179
5,703

  
7,179
5,703

Current assets
  

Debtors: amounts falling due within one year
 5 
233,165
232,223

Cash at bank and in hand
  
52,394
35,853

  
285,559
268,076

Creditors: amounts falling due within one year
 6 
(155,531)
(153,320)

Net current assets
  
 
 
130,028
 
 
114,756

Total assets less current liabilities
  
137,207
120,459

Creditors: amounts falling due after more than one year
 7 
(24,111)
(34,024)

  

Net assets
  
113,096
86,435


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
113,095
86,434

  
113,096
86,435


Page 1

 
BYRON AND WILF LIMITED
Registered number: 09840014
    
Balance sheet (continued)
As at 31 October 2024

The director considers 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 director acknowledges her 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 income and retained earnings 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 on 8 April 2025.


A Johnson
Director

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

Page 2

 
BYRON AND WILF LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2024

1.


General information

Byron & Wilf Limited is a private company limited by shares and is incorporated in England and Wales. The registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW.

2.Accounting policies

 
2.1

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:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

Page 3

 
BYRON AND WILF LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2024

2.Accounting policies (continued)

 
2.3

Revenue

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.

Contracts billed in advance of the provision of services is included within Other creditors, and services provided but not invoiced at the year end is included within Other debtors.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

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.

 
2.6

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.


 
2.7

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 4

 
BYRON AND WILF LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2024

2.Accounting policies (continued)


2.7
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Computer equipment
-
20%

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.

 
2.8

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.

 
2.9

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.

 
2.10

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.

 
2.11

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1). 

Page 5

 
BYRON AND WILF LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2024

4.


Tangible fixed assets





Computer equipment

£



Cost or valuation


At 1 November 2023
7,616


Additions
2,746



At 31 October 2024

10,362



Depreciation


At 1 November 2023
1,914


Charge for the year on owned assets
1,269



At 31 October 2024

3,183



Net book value



At 31 October 2024
7,179



At 31 October 2023
5,703

Page 6

 
BYRON AND WILF LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2024

5.


Debtors

2024
2023
£
£


Trade debtors
40,050
40,350

Other debtors
185,015
172,015

Prepayments and accrued income
8,100
19,858

233,165
232,223



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
9,917
9,674

Trade creditors
-
1,872

Corporation tax
72,162
50,878

Other taxation and social security
29,791
21,243

Other creditors
3,975
6,267

Accruals and deferred income
39,686
63,386

155,531
153,320



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
24,111
34,024

24,111
34,024


Page 7

 
BYRON AND WILF LIMITED
 
 
 
Notes to the financial statements
For the Year Ended 31 October 2024

8.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
9,917
9,674

Amounts falling due 1-2 years

Bank loans
10,161
9,911

Amounts falling due 2-5 years

Bank loans
13,951
24,112


34,029
43,697



9.


Related party transactions

Included within other debtors is £138,166 (2023 - £129,965) owed from the director. Interest of £2,964 (2023 - £2,606) has been charged in respect of this loan. 
During the year the company made a loan to an associated company amounting to £2,032 (2023: £nil). This amount is interest free and repayable on demand.
During the year the company paid dividends to a director amounting to £178,700 (2023: £155,961).

 
Page 8