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BYTE SIZE IT SOLUTIONS LTD

Registered Number
SC705685
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2025

BYTE SIZE IT SOLUTIONS LTD
Company Information
for the year from 1 August 2024 to 31 July 2025

Directors

BALASUBRAMANIAN, Madhu
SHUNMUGASUNDARAM, Hema

Registered Address

18 West Gorgie Place
Edinburgh
EH14 1AD

Registered Number

SC705685 (Scotland)
BYTE SIZE IT SOLUTIONS LTD
Balance Sheet as at
31 July 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets37,61810,157
7,61810,157
Current assets
Cash at bank and on hand26,91159,683
26,91159,683
Creditors amounts falling due within one year4-(32,488)
Net current assets (liabilities)26,91127,195
Total assets less current liabilities34,52937,352
Net assets34,52937,352
Capital and reserves
Called up share capital11
Profit and loss account34,52837,351
Shareholders' funds34,52937,352
The financial statements were approved and authorised for issue by the Board of Directors on 8 August 2025, and are signed on its behalf by:
BALASUBRAMANIAN, Madhu
Director
Registered Company No. SC705685
BYTE SIZE IT SOLUTIONS LTD
Notes to the Financial Statements
for the year ended 31 July 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Interest income
Interest income is recognised using the effective interest rate method.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
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.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
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

20252024
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 August 2410,70510,705
At 31 July 2510,70510,705
Depreciation and impairment
At 01 August 24548548
Charge for year2,5392,539
At 31 July 253,0873,087
Net book value
At 31 July 257,6187,618
At 31 July 2410,15710,157
4.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables-19,000
Bank borrowings and overdrafts-86
Taxation and social security-13,402
Total-32,488