Bytnar Ltd iXBRL

Company Registration Number: 10925429

Bytnar Ltd

Unaudited Financial Statements

for the financial year ended 31 August 2025

Bytnar Ltd

Company Registration Number: 10925429

STATEMENT OF FINANCIAL POSITION

as at 31 August 2025

		2025	2024
	Notes	£	£

Non-Current Assets

Property, plant and equipment

2,123

2,470

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Current Assets

Receivables

3,487

4,636

Cash and cash equivalents

23,946

22,357

─────────

27,433

26,993

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Payables: amounts falling due within one year

(10,859)

(18,835)

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Net Current Assets

16,574

8,158

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Total Assets less Current Liabilities

18,697

10,628

Payables:

amounts falling due after more than one year

(1,791)

Provisions for liabilities

(403)

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Net Assets

18,294

8,837

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Capital and Reserves

Called up share capital

Retained earnings

18,285

8,828

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Equity attributable to owners of the company

18,294

8,837

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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).

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

For the financial year ended 31 August 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 11 December 2025 and signed on its behalf by



________________________________
Mr Piotr Roman Bytnar
Director

Bytnar Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 August 2025

General Information

Bytnar Ltd is a company limited by shares incorporated and registered in England. The registered number of the company is 10925429. The registered office of the company is 75 Sir Henry Brackenbury Road, Ashford, Kent, TN23 3FJ. The principal activity of the company continued to be that of the provision of engineering services. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

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 31 August 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, for the provision of engineering services.

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:

Equipment

25% Reducing balance

Fixtures, fittings and equipment

20% Reducing balance

Computer equipment

33.33% 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.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

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.

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.

Employees

The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).

2025

2024

Number

Number

Average number of persons employed

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4.	Property, plant and equipment
		Equipment	Fixtures,	Computer	Total
			fittings and	equipment
			equipment
		£	£	£	£
	Cost
	At 1 September 2024	2,768	1,138	3,927	7,833
	Additions	173	-	280	453
		─────────	─────────	─────────	─────────
	At 31 August 2025	2,941	1,138	4,207	8,286
		─────────	─────────	─────────	─────────
	Depreciation
	At 1 September 2024	1,793	548	3,022	5,363
	Charge for the financial year	287	118	395	800
		─────────	─────────	─────────	─────────
	At 31 August 2025	2,080	666	3,417	6,163
		─────────	─────────	─────────	─────────
	Net book value
	At 31 August 2025	861	472	790	2,123
		═════════	═════════	═════════	═════════
	At 31 August 2024	975	590	905	2,470
		═════════	═════════	═════════	═════════


5.	Receivables	2025	2024
		£	£

	Trade receivables	1,182	1,748
	Taxation	-	936
	Prepayments and accrued income	2,305	1,952
		─────────	─────────
		3,487	4,636
		═════════	═════════


6.	Payables	2025	2024
	Amounts falling due within one year	£	£

	Bank loan	1,790	2,687
	Taxation	984	56
	Other creditors	7,034	15,072
	Accruals	1,051	1,020
		─────────	─────────
		10,859	18,835
		═════════	═════════


7.	Payables	2025	2024
	Amounts falling due after more than one year	£	£

	Bank loan	-	1,791
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 6)	1,790	2,687
	Repayable between one and two years	-	1,791
		─────────	─────────
		1,790	4,478
		═════════	═════════

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2025

2024

At financial year start

Charged to profit and loss

403

403

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At financial year end

403

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