Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312025-05-051No description of principal activitytrue2024-04-011truefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC560871 2024-04-01 2025-03-31 SC560871 2023-04-01 2024-03-31 SC560871 2025-03-31 SC560871 2024-03-31 SC560871 c:Director1 2024-04-01 2025-03-31 SC560871 c:RegisteredOffice 2024-04-01 2025-03-31 SC560871 d:PlantMachinery 2024-04-01 2025-03-31 SC560871 d:PlantMachinery 2025-03-31 SC560871 d:PlantMachinery 2024-03-31 SC560871 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC560871 d:CurrentFinancialInstruments 2025-03-31 SC560871 d:CurrentFinancialInstruments 2024-03-31 SC560871 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC560871 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC560871 d:ShareCapital 2025-03-31 SC560871 d:ShareCapital 2024-03-31 SC560871 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC560871 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC560871 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC560871 c:OrdinaryShareClass1 2025-03-31 SC560871 c:OrdinaryShareClass1 2024-03-31 SC560871 c:EntityNoLongerTradingButTradedInPast 2024-04-01 2025-03-31 SC560871 c:FRS102 2024-04-01 2025-03-31 SC560871 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC560871 c:FullAccounts 2024-04-01 2025-03-31 SC560871 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC560871 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: SC560871










BYLO SERVICES LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
BYLO SERVICES LTD
 

COMPANY INFORMATION


DIRECTOR
Mr L D Mackie 




REGISTERED NUMBER
SC560871



REGISTERED OFFICE
14 City Quay

Dundee

DD1 3JA




ACCOUNTANTS
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
BYLO SERVICES LTD
REGISTERED NUMBER: SC560871

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
£
£

FIXED ASSETS

Tangible assets
6,916
7,684

6,916
7,684


Creditors: amounts falling due within one year
(45,776)
(45,776)

NET CURRENT LIABILITIES
 
 
(45,776)
 
 
(45,776)

TOTAL ASSETS LESS CURRENT LIABILITIES
(38,860)
(38,092)

PROVISIONS FOR LIABILITIES

Deferred tax
-
(1,921)

 
 
-
 
 
(1,921)

NET LIABILITIES
(38,860)
(40,013)


CAPITAL AND RESERVES

Called up share capital 
1
1

Profit and loss account
(38,861)
(40,014)

(38,860)
(40,013)


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 his 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 5 May 2025.




Mr L D Mackie
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
BYLO SERVICES LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


GENERAL INFORMATION

Bylo Services Limited is a private company, limited by shares, incorporated in Scotland with registration number SC560871. The registered office and principle place of business is 57 Balgillo Road, Broughty Ferry, Dundee, Scotland, DD5 3LY.
The Company's functional and presentational currency is GBP.

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

GOING CONCERN

The company is reliant on the continued support of the director. It is anticipated that this support shall continue into the future.

 
2.3

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. 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 reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


Page 2

 
BYLO SERVICES LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.ACCOUNTING POLICIES (CONTINUED)

 
2.4

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Plant and machinery
-
10%
Reducing balance

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.


3.


EMPLOYEES

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


TANGIBLE FIXED ASSETS





Plant and machinery

£



COST OR VALUATION


At 1 April 2024
11,710



At 31 March 2025

11,710



DEPRECIATION


At 1 April 2024
4,026


Charge for the year on owned assets
768



At 31 March 2025

4,794



NET BOOK VALUE



At 31 March 2025
6,916

Page 3

 
BYLO SERVICES LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025
2024
£
£

Other creditors
45,776
44,876

Accruals and deferred income
-
900

45,776
45,776



6.


SHARE CAPITAL

2025
2024
£
£
ALLOTTED, CALLED UP AND FULLY PAID



1 (2024 - 1) Ordinary share of £1.00
1
1



Page 4