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Company Registration No. 11136435 (England and Wales)
BY SME LTD Unaudited accounts for the year ended 31 January 2025
BY SME LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
BY SME LTD Company Information for the year ended 31 January 2025
Director
James Stacey
Company Number
11136435 (England and Wales)
Registered Office
Unit 9B, Nash Hall Chelmsford Road Ongar Essex CM5 9NL
Accountants
ST Accountancy Services Ltd Corner House Market Place Braintree Essex CM7 3HQ
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BY SME LTD Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
10,608 
12,381 
Current assets
Inventories
1,200 
1,200 
Cash at bank and in hand
2,446 
195 
3,646 
1,395 
Creditors: amounts falling due within one year
5
(29,896)
(31,120)
Net current liabilities
(26,250)
(29,725)
Net liabilities
(15,642)
(17,344)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
(15,644)
(17,346)
Shareholders' funds
(15,642)
(17,344)
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 September 2025 and were signed on its behalf by
James Stacey Director Company Registration No. 11136435
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BY SME LTD Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
BY SME LTD is a private company, limited by shares, registered in England and Wales, registration number 11136435. The registered office is Unit 9B, Nash Hall, Chelmsford Road, Ongar, Essex, CM5 9NL.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years, reducing balance basis
Motor vehicles
4 years, reducing balance basis
Computer equipment
5 years, straight line basis
Going concern
The accounts have been prepared on a going concern basis based on the continued support of the company director.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2024
5,390 
19,520 
471 
25,381 
Additions
1,800 
- 
- 
1,800 
At 31 January 2025
7,190 
19,520 
471 
27,181 
Depreciation
At 1 February 2024
1,512 
11,285 
203 
13,000 
Charge for the year
1,420 
2,059 
94 
3,573 
At 31 January 2025
2,932 
13,344 
297 
16,573 
Net book value
At 31 January 2025
4,258 
6,176 
174 
10,608 
At 31 January 2024
3,878 
8,235 
268 
12,381 
- 5 -
BY SME LTD Notes to the Accounts for the year ended 31 January 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
6,635 
10,835 
Loans from directors
22,541 
19,565 
Accruals
720 
720 
29,896 
31,120 
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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