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REGISTERED NUMBER: 04361073 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

FOR

BYRNE CIVIL SOLUTIONS LIMITED

BYRNE CIVIL SOLUTIONS LIMITED (REGISTERED NUMBER: 04361073)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025










Page

Balance Sheet 1

Notes to the Financial Statements 3


BYRNE CIVIL SOLUTIONS LIMITED (REGISTERED NUMBER: 04361073)

BALANCE SHEET
31 JANUARY 2025

2025 2024
Notes £    £   
FIXED ASSETS
Tangible assets 4 900,176 573,642

CURRENT ASSETS
Stocks 39,234 25,084
Debtors 5 901,912 858,160
Cash at bank 1,546,898 1,219,167
2,488,044 2,102,411
CREDITORS
Amounts falling due within one year 6 (559,497 ) (587,923 )
NET CURRENT ASSETS 1,928,547 1,514,488
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,828,723

2,088,130

CREDITORS
Amounts falling due after more than one
year

7

(292,248

)

(65,279

)

PROVISIONS FOR LIABILITIES (225,044 ) (143,411 )
NET ASSETS 2,311,431 1,879,440

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 2,311,429 1,879,438
2,311,431 1,879,440

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

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.

BYRNE CIVIL SOLUTIONS LIMITED (REGISTERED NUMBER: 04361073)

BALANCE SHEET - continued
31 JANUARY 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 July 2025 and were signed on its behalf by:





J J Byrne - Director


BYRNE CIVIL SOLUTIONS LIMITED (REGISTERED NUMBER: 04361073)

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


1. STATUTORY INFORMATION

Byrne Civil Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 04361073

Registered office: 6 Froxmer Street Industrial Estate
Gorton
Manchester
M18 8EF

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

BYRNE CIVIL SOLUTIONS LIMITED (REGISTERED NUMBER: 04361073)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 23 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 February 2024 1,384,232 13,630 20,364 1,418,226
Additions 617,778 504 1,590 619,872
Disposals (309,112 ) - - (309,112 )
At 31 January 2025 1,692,898 14,134 21,954 1,728,986
DEPRECIATION
At 1 February 2024 820,093 5,707 18,784 844,584
Charge for year 257,043 1,257 1,581 259,881
Eliminated on disposal (275,655 ) - - (275,655 )
At 31 January 2025 801,481 6,964 20,365 828,810
NET BOOK VALUE
At 31 January 2025 891,417 7,170 1,589 900,176
At 31 January 2024 564,139 7,923 1,580 573,642

BYRNE CIVIL SOLUTIONS LIMITED (REGISTERED NUMBER: 04361073)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
COST
At 1 February 2024 304,415
Additions 530,828
At 31 January 2025 835,243
DEPRECIATION
At 1 February 2024 119,399
Charge for year 143,445
At 31 January 2025 262,844
NET BOOK VALUE
At 31 January 2025 572,399
At 31 January 2024 185,016

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 621,702 773,960
Other debtors 280,210 84,200
901,912 858,160

Included within debtors is a balance of £nil (2024: £2,273) due from associated companies.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Hire purchase contracts (see note 8) 119,135 46,295
Trade creditors 253,122 267,976
Tax 131,708 211,825
Social security and other taxes 21,347 15,687
Other creditors 522 596
Accrued expenses 33,663 45,544
559,497 587,923

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Hire purchase contracts (see note 8) 292,248 65,279

BYRNE CIVIL SOLUTIONS LIMITED (REGISTERED NUMBER: 04361073)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JANUARY 2025


8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2025 2024
£    £   
Net obligations repayable:
Within one year 119,135 46,295
Between one and five years 292,248 65,279
411,383 111,574

Non-cancellable operating leases
2025 2024
£    £   
Within one year 14,132 14,132
Between one and five years 20,165 34,297
34,297 48,429

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 411,383 111,574

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2025 and 31 January 2024:

2025 2024
£    £   
J J Byrne
Balance outstanding at start of year 21,341 -
Amounts advanced 3,030 21,341
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 24,371 21,341

Interest is charged on the directors loan at HMRC approved rates.