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Registered Number: 07864852
UK
BYARU INTERNATIONAL LTD
Abridged Accounts
Period of accounts Start date: 01 December 2023 End date: 30 November 2024

BYARU INTERNATIONAL LTD Contents Page For the year ended 30 November 2024
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

BYARU INTERNATIONAL LTD Accountants' Report For the year ended 30 November 2024
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts BYARU INTERNATIONAL LTD for the year ended 30 November 2024. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of BYARU INTERNATIONAL LTD for the year ended 30 November 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of BYARU INTERNATIONAL LTD , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of BYARU INTERNATIONAL LTD and state those matters that we have agreed to state to the Board of Directors of BYARU INTERNATIONAL LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BYARU INTERNATIONAL LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that BYARU INTERNATIONAL LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit BYARU INTERNATIONAL LTD. You consider that BYARU INTERNATIONAL LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of BYARU INTERNATIONAL LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... BYARU INTERNATIONAL LTD International House, 36-38 Cornhill Cornhill, London, England, EC3V 3NG 28 October 2025 1

BYARU INTERNATIONAL LTD Statement of Financial Position As at 30 November 2024
| Notes | 2024 £ |  | 2023 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 43,430 |  | 43,430
Investments | 4 | 3,010 |  | 3,010
|  | 46,440 |  | 46,440
Current assets |  |  |
Debtors |  | 73,014 |  | 90,668
Cash at bank and in hand |  | 63,655 |  | 51,038
|  | 136,669 |  | 141,706
Creditors: amount falling due within one year |  | (263,359) |  | (271,849)
Net current assets |  | (126,690) |  | (130,143)
Total assets less current liabilities |  | (80,250) |  | (83,703)
Creditors: amount falling due after more than one year |  | (73,249) |  | (69,008)
Net assets |  | (153,499) |  | (152,711)
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | (153,599) |  | (152,811)
Shareholders' funds |  | (153,499) |  | (152,711)
For the year ended 30 November 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 28 October 2025 and were signed on its behalf by:
------------------------------- BYARUGABA Besigye Denis Jimmy Director
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BYARU INTERNATIONAL LTD Notes to the Abridged Financial Statements For the year ended 30 November 2024
General Information BYARU INTERNATIONAL LTD is a private company, limited by shares, registered in UK, registration number 07864852, registration address 17 The Mazies, Comberton Cambridge, London, CB23 7FA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings | 10% Reducing Balance
Motor Vehicles | 10% Reducing Balance
Computer Equipment | 20 Reducing Balance
Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2. | Average number of employees Average number of employees during the year was 3 (2023 : 3).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 December 2023 | - |  | - |  | - |  | -
Additions | 61,438 |  | 30,530 |  | 3,406 |  | 95,374
Disposals | - |  | - |  | - |  | -
At 30 November 2024 | 61,438 |  | 30,530 |  | 3,406 |  | 95,374
Depreciation
At 01 December 2023 | - |  | - |  | - |  | -
Charge for year | 49,342 |  | 2,035 |  | 567 |  | 51,944
On disposals | - |  | - |  | - |  | -
At 30 November 2024 | 49,342 |  | 2,035 |  | 567 |  | 51,944
Net book values
Closing balance as at 30 November 2024 | 12,096 |  | 28,495 |  | 2,839 |  | 43,430
Opening balance as at 01 December 2023 | 12,096 |  | 28,494 |  | 2,840 |  | 43,430
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 December 2023 | - |  | -
Additions | 3,010 |  | 3,010
Disposals | - |  | -
At 30 November 2024 | 3,010 |  | 3,010
3