Brythonic Information Technology

(U.K) Limited

Financial Statements for the Year Ended 30 April 2025

DIRECTORS:

H G L Dickens

F A Dickens

SECRETARY:

F A Dickens

REGISTERED OFFICE:

Radnor House

Greenwood Close

Cardiff Gate Business Park

Cardiff

CF23 8AA

REGISTERED NUMBER:

01963544 (England and Wales)

ACCOUNTANTS:

BPU Limited

The Counting House

Pound Field

Llantwit Major

Vale of Glamorgan

CF61 1DL

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Profit and loss account and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Brythonic Information Technology (U.K) Limited for the year ended 30 April 2025 which comprise the Income Statement, 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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of Brythonic Information Technology (U.K) Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Brythonic Information Technology (U.K) Limited and state those matters that we have agreed to state to the Board of Directors of Brythonic Information Technology (U.K) Limited, as a body, in this report in accordance with icaew/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Brythonic Information Technology (U.K) Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Brythonic Information Technology (U.K) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Brythonic Information Technology (U.K) Limited. You consider that Brythonic Information Technology (U.K) Limited 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 financial statements of Brythonic Information Technology (U.K) Limited. 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 financial statements.

BPU Limited

15 January 2026

FIXED ASSETS

Tangible assets

3

112

169

CURRENT ASSETS

Debtors

4

8,437

8,970

Cash at bank

19,513

9,592

27,950

18,562

CREDITORS

Amounts falling due within one year

5

19,903

11,910

NET CURRENT ASSETS

8,047

6,652

TOTAL ASSETS LESS CURRENT LIABILITIES

8,159

6,821

CREDITORS

Amounts falling due after more than one year

6

3,072

7,226

NET ASSETS/(LIABILITIES)

5,087

(405

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

5,085

(407

)

SHAREHOLDERS' FUNDS

5,087

(405

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 12 January 2026 and were signed on its behalf by:

H G L Dickens - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value of income from computer programming and system design.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

3.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 May 2024

and 30 April 2025

1,220

DEPRECIATION

At 1 May 2024

1,051

Charge for year

57

At 30 April 2025

1,108

NET BOOK VALUE

At 30 April 2025

112

At 30 April 2024

169

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,301

1,915

Other debtors & prepayments

6,136

7,055

8,437

8,970

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,059

3,934

Taxes & social security costs

14,892

7,194

Other creditors & accruals

952

782

19,903

11,910

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

3,072

7,226

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

H G L Dickens and F A Dickens

Balance outstanding at start of year

3,995

8,087

Amounts advanced

5,189

4,580

Amounts repaid

(6,154

)

(8,672

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

3,030

3,995