Byrne & Byrne Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07766700

Byrne & Byrne Ltd

Filleted Unaudited Reports and Accounts

31 March 2025

Byrne & Byrne Ltd

Statement of Financial Position

31 March 2025

	2025	2024
Note	£	£

Current assets

Debtors	5	942	2,185
Cash at bank and in hand		4	–
		----	-------
		946	2,185

Creditors: amounts falling due within one year	6	1,595	1,876
		-------	-------
Net current (liabilities)/assets		( 649)	309
		----	----
Total assets less current liabilities		( 649)	309
		----	----
Net (liabilities)/assets		( 649)	309
		----	----

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 650)	308
	----	----
Shareholders (deficit)/funds	( 649)	309
	----	----

These Reports and Accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its Reports and Accounts for the year in question in accordance with section 476 ;

- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of Reports and Accounts .

These Reports and Accounts were approved by the board of directors and authorised for issue on 22 December 2025 , and are signed on behalf of the board by:

Brigid Byrne
Director

Company registration number: 07766700

Byrne & Byrne Ltd

Notes to the Reports and Accounts

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 38 Main Road, Hursley, Winchester, SO21 2JW.

2. Statement of compliance

These Reports and Accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The Reports and Accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The Reports and Accounts are prepared in sterling, which is the functional currency of the entity.

Corporation tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).

5. Debtors

	2025	2024
	£	£
Other debtors	942	2,185
	----	-------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	27
Corporation tax	769	769
Other creditors	826	1,080
	-------	-------
	1,595	1,876
	-------	-------

7. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	Balance brought forward and outstanding
	2025	2024
	£	£
Brigid Byrne	942	2,185
	----	-------

8. Controlling interest

The company is controlled by Mrs B Byrne by virtue of her directorship and 100% shareholding.