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Registered number: SC630426
BYTC Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
BYTC Ltd
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
BYTC Ltd
Accountant's Report
For The Year Ended 30 June 2025
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of BYTC Ltd for the year ended 30 June 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of BYTC Ltd for the year ended 30 June 2025 which comprise 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 to us.
As a practising member of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020.
This report is made solely to the director of BYTC Ltd , as a body, in accordance with the terms of our engagement letter dated 14 October 2020. Our work has been undertaken solely to prepare for your approval the accounts of BYTC Ltd and state those matters that we have agreed to state to the director of BYTC Ltd , as a body, in this report in accordance with the requirements of the ICAS as detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BYTC Ltd and its director, as a body, for our work or for this report.
It is your duty to ensure that BYTC 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 or loss of BYTC Ltd . You consider that BYTC 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 BYTC 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.

Signed
16 March 2026

Glen Drummond Ltd
Chartered Accountants
Argyll House
Quarrywood Court
Livingston
EH54 6AX
Page 1
Page 2
BYTC Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: SC630426

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 15,549 |  | 12,596
|  |  | 15,549 |  | 12,596
CURRENT ASSETS
Debtors | 5 | 17,835 |  | 17,120 |
Cash at bank and in hand |  | 16,928 |  | 24,221 |
|  | 34,763 |  | 41,341 |
Creditors: Amounts Falling Due Within One Year | 6 | (22,445 ) |  | (28,935 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 12,318 |  | 12,406
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 27,867 |  | 25,002
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,887 ) |  | (3,149 )
NET ASSETS |  |  | 23,980 |  | 21,853
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 23,880 |  | 21,753
SHAREHOLDERS' FUNDS |  |  | 23,980 |  | 21,853

For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr W Young Director
16 March 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
BYTC Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
BYTC Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC630426 . The registered office is Glen Drummond Limited, Argyll House, Quarrywood Court, West Lothian, Livingston, EH54 6AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% Straight line
Computer Equipment | 20% Straight line

2.4. Financial Instruments
Basic financial instruments are initially recognised at transaction price, including transaction costs, and subsequently measured at amortised cost using the effective interest method, where applicable. These can include trade and other debtors, cash and bank balances, trade and other creditors, and intercompany balances. Financial assets are assessed at the end of each reporting period for evidence of impairment and adjusted if necessary. The company does not hold or issue any complex financial instruments such as derivatives.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
BYTC Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
4. Tangible Assets

| Plant & Machinery | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 July 2024 | - | 27,482 | 27,482
Additions | 7,083 | 2,856 | 9,939
As at 30 June 2025 | 7,083 | 30,338 | 37,421
Depreciation
As at 1 July 2024 | - | 14,886 | 14,886
Provided during the period | 1,417 | 5,569 | 6,986
As at 30 June 2025 | 1,417 | 20,455 | 21,872
Net Book Value
As at 30 June 2025 | 5,666 | 9,883 | 15,549
As at 1 July 2024 | - | 12,596 | 12,596

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 6,000 |  | 7,320
Other debtors | 11,835 |  | 9,800
| 17,835 |  | 17,120

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | (1 )
Other creditors | 110 |  | 59
Taxation and social security | 22,335 |  | 28,877
| 22,445 |  | 28,935

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Related Party Disclosures
The company operates a loan account with the director, Mr W Young.
During the year, the director advanced loans totalling £51 to the company. At the year end, the balance due to the director was £110 (2024: £59). This loan is unsecured, interest free and has no fixed repayment terms.
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