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Byrver Flooring Limited

Abridged Unaudited Financial Statements

for the financial year ended 28 February 2025

Byrver Flooring Limited

DIRECTORS AND OTHER INFORMATION

Directors | Frederick Doe
| Billy Crow
Company Registration Number | 09999497
Registered Office | Grenville House
| 4 Grenville Avenue
| Broxbourne
| Hertfordshire
| EN10 7DH
| United Kingdom
Accountants | Lincoln Brown & Co Limited
| Chartered Certified Accountants
| Grenville House
| 4 Grenville Avenue
| Herts
| EN10 7DH
| United Kingdom

Byrver Flooring Limited

Company Registration Number: 09999497

ABRIDGED STATEMENT OF FINANCIAL POSITION

as at 28 February 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Intangible assets |  | 4 | 3,102 |  | 6,201
Property, plant and equipment |  | 5 | 73,647 |  | 41,896
Financial assets |  | 6 | 1 |  | 1
|  |  | ───────── |  | ─────────
Non-Current Assets |  |  | 76,750 |  | 48,098
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  |  | 40,489 |  | 81,592
Debtors |  |  | 124,448 |  | 65,961
Cash and cash equivalents |  |  | 52,069 |  | 48,804
|  |  | ───────── |  | ─────────
|  |  | 217,006 |  | 196,357
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  |  | (196,191) |  | (124,599)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 20,815 |  | 71,758
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 97,565 |  | 119,856
Creditors:

amounts falling due after more than one year |  |  | (13,536) |  | (24,808)
|  |  | ───────── |  | ─────────
Net Assets |  |  | 84,029 |  | 95,048
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 83,929 |  | 94,948
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 84,029 |  | 95,048
|  |  | ═════════ |  | ═════════
The financial statements have been prepared 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).

All of the members have consented to the preparation of abridged accounts in accordance with section 444(2A) of the Companies Act 2006.

The company has taken advantage of the exemption under section 444 not to file the Abridged Income Statement and Directors' Report.

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 12 June 2025 and signed on its behalf by

________________________________ |  |  |  |  |
Frederick Doe |  |  |  |  |
Director |  |  |  |  |
________________________________

Billy Crow

Director

Byrver Flooring Limited

NOTES TO THE ABRIDGED FINANCIAL STATEMENTS

for the financial year ended 28 February 2025

1. | General Information
| Byrver Flooring Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 09999497. The registered office of the company is Grenville House, 4 Grenville Avenue, Broxbourne, Hertfordshire, EN10 7DH, United Kingdom. Carpet sales & fitting The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 28 February 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Goodwill
| Purchased goodwill arising on the acquisition of a business represents the excess of the acquisition cost over the fair value of the identifiable net assets including other intangible fixed assets when they were acquired. Purchased goodwill is capitalised in the Statement of Financial Position and amortised on a straight line basis over its economic useful life of 0 years, which is estimated to be the period during which benefits are expected to arise. On disposal of a business any goodwill not yet amortised is included in determining the profit or loss on sale of the business.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Fixtures, fittings and equipment | - | 20% Reducing balance
|  | Motor vehicles | - | 20% Reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Leasing and hire purchases
| Property, plant and equipment held under leasing and Hire Purchases arrangements which transfer substantially all the risks and rewards of ownership to the company are capitalised and included in the Statement of Financial Position at their cost or valuation, less depreciation. The corresponding commitments are recorded as liabilities. Payments in respect of these obligations are treated as consisting of capital and interest elements, with interest charged to the Income Statement.
| Leasing
| Rentals payable under operating leases are dealt with in the Income Statement as incurred over the period of the rental agreement.
| Financial assets
| Financial assets held as fixed assets are stated at cost less provision for any permanent diminution in value. Income from other investments together with any related tax credit is recognised in the Income Statement in the financial year in which it is receivable.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Borrowing costs
| Borrowing costs relating to the acquisition of assets are capitalised at the appropriate rate by adding them to the cost of assets being acquired. Investment income earned on the temporary investment of specific borrowings pending their expenditure on the assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The company also operates a defined benefit pension scheme for its employees providing benefits based on final pensionable pay. The assets of this scheme are also held separately from those of the company, being invested with pension fund managers.
| Taxation and deferred taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date. Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 3, (2024 - 3).

4. | Intangible assets
|  | Goodwill | Total
|  | £ | £
| Cost
| At 1 March 2024 | 30,993 | 30,993
|  | ───────── | ─────────
| At 28 February 2025 | 30,993 | 30,993
|  | ───────── | ─────────
| Amortisation
| At 1 March 2024 | 24,792 | 24,792
| Charge for financial year | 3,099 | 3,099
|  | ───────── | ─────────
| At 28 February 2025 | 27,891 | 27,891
|  | ───────── | ─────────
| Net book value
| At 28 February 2025 | 3,102 | 3,102
|  | ═════════ | ═════════
| At 29 February 2024 | 6,201 | 6,201
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Fixtures, | Motor | Total
|  | fittings and | vehicles |
|  | equipment |  |
|  | £ | £ | £
| Cost
| At 1 March 2024 | 56,528 | 40,990 | 97,518
| Additions | 17,447 | 32,715 | 50,162
|  | ───────── | ───────── | ─────────
| At 28 February 2025 | 73,975 | 73,705 | 147,680
|  | ───────── | ───────── | ─────────
| Depreciation
| At 1 March 2024 | 32,538 | 23,084 | 55,622
| Charge for the financial year | 8,287 | 10,124 | 18,411
|  | ───────── | ───────── | ─────────
| At 28 February 2025 | 40,825 | 33,208 | 74,033
|  | ───────── | ───────── | ─────────
| Net book value
| At 28 February 2025 | 33,150 | 40,497 | 73,647
|  | ═════════ | ═════════ | ═════════
| At 29 February 2024 | 23,990 | 17,906 | 41,896
|  | ═════════ | ═════════ | ═════════

6. | Financial fixed assets
|  | Other | Total
|  | investments |
| Investments | £ | £
| Cost
| At 28 February 2025 | 1 | 1
|  | ───────── | ─────────
| Net book value
| At 28 February 2025 | 1 | 1
|  | ═════════ | ═════════
| At 29 February 2024 | 1 | 1
|  | ═════════ | ═════════

7. | Capital commitments
| The company had no material capital commitments at the financial year-ended 28 February 2025.

8. | Events After the End of the Reporting Period
| There have been no significant events affecting the company since the financial year-end.