| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD |
| 6 JUNE 2023 TO 31 DECEMBER 2023 |
| FOR |
| BYRON & THE BARD LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE PERIOD |
| 6 JUNE 2023 TO 31 DECEMBER 2023 |
| FOR |
| BYRON & THE BARD LIMITED |
| BYRON & THE BARD LIMITED (REGISTERED NUMBER: 14917431) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 6 JUNE 2023 TO 31 DECEMBER 2023 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| BYRON & THE BARD LIMITED |
| COMPANY INFORMATION |
| FOR THE PERIOD 6 JUNE 2023 TO 31 DECEMBER 2023 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Chartered Certified Accountants |
| 61 Station Road |
| Sudbury |
| Suffolk |
| CO10 2SP |
| BYRON & THE BARD LIMITED (REGISTERED NUMBER: 14917431) |
| BALANCE SHEET |
| 31 DECEMBER 2023 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT LIABILITIES | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) |
| ( |
) |
| The directors acknowledge their responsibilities for: |
| (a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. |
| BYRON & THE BARD LIMITED (REGISTERED NUMBER: 14917431) |
| BALANCE SHEET - continued |
| 31 DECEMBER 2023 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| BYRON & THE BARD LIMITED (REGISTERED NUMBER: 14917431) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE PERIOD 6 JUNE 2023 TO 31 DECEMBER 2023 |
| 1. | STATUTORY INFORMATION |
| Byron & The Bard Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents the value of sales completed during the period, by reference to till receipts and invoiced sales. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Computer equipment - 25% on reducing balance |
| Fixtures and fittings - 25% on reducing balance |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Financial instruments |
| The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statemernts such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts. |
| Taxation |
| Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. |
| Current or deferred taxation assets and liabilities are not discounted. |
| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| BYRON & THE BARD LIMITED (REGISTERED NUMBER: 14917431) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE PERIOD 6 JUNE 2023 TO 31 DECEMBER 2023 |
| 2. | ACCOUNTING POLICIES - continued |
| Going concern |
| The accounts have been prepared on the going concern basis, the validity of which is dependant upon the continued support of the directors. The directors have confirmed their support for a period of at least twelve months from the date of signing the financial statements. The going concern basis is therefore considered appropriate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| 4. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Property | and | Computer |
| Totals | improvements | fittings | equipment |
| £ | £ | £ | £ |
| COST |
| Additions |
| At 31 December 2023 |
| DEPRECIATION |
| Charge for period |
| At 31 December 2023 |
| NET BOOK VALUE |
| At 31 December 2023 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| £ |
| Within one year |