REGISTERED NUMBER: 01818447 (England and Wales)

Unaudited Financial Statements

for the Period 1 January 2024 to 30 June 2025

for

Bycen Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs C M Daglish

SECRETARY:

Mrs C M Daglish

REGISTERED OFFICE:

228a Bramhall Lane South

Bramhall

Stockport

Cheshire

SK7 3AA

REGISTERED NUMBER:

01818447 (England and Wales)

ACCOUNTANTS:

Bennett Brooks & Co Limited

Chartered Accountants

St George's Court

Winnington Avenue

Northwich

Cheshire

CW8 4EE

FIXED ASSETS

Investments

4

11,386

965,296

CURRENT ASSETS

Debtors

5

197,805

181,000

Cash at bank

357,612

467,471

555,417

648,471

CREDITORS

Amounts falling due within one year

6

(10,800

)

(21,353

)

NET CURRENT ASSETS

544,617

627,118

TOTAL ASSETS LESS CURRENT LIABILITIES

556,003

1,592,414

CAPITAL AND RESERVES

Called up share capital

7

78

78

Retained earnings

555,925

1,592,336

SHAREHOLDERS' FUNDS

556,003

1,592,414

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 August 2025 and were signed by:

Mrs C M Daglish - Director

1.	STATUTORY INFORMATION

Bycen Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Income from fixed asset investments

Income from UK investments and overseas investments are accounted for when received.

Interest is accounted for on a received basis.

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.

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 period 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.

Investments

Investments consist of shares in listed companies and are shown at cost.

Short term debtors and creditors

Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the Income Statement.

Share capital

Ordinary shares are classed as equity.

Distributions to equity holders

Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the Statement of Changes in Equity.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2024

965,296

Disposals

(953,910

)

At 30 June 2025

11,386

NET BOOK VALUE

At 30 June 2025

11,386

At 31 December 2023

965,296

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Amounts owed by group undertakings

16,805

-

Other debtors

181,000

181,000

197,805

181,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Taxation and social security

-

4,252

Other creditors

10,800

17,101

10,800

21,353

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2023

value:

£

£

15,640

Ordinary

£0.005

78

78