IRIS Accounts Production v26.1.0.640 07794090 Board of Directors Board of Directors 1.11.25 28.2.26 28.2.26 0 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07794090 2025-10-31 07794090 2026-02-28 07794090 2025-11-01 2026-02-28 07794090 2024-10-31 07794090 2024-11-01 2025-10-31 07794090 2025-10-31 07794090 ns15:EnglandWales 2025-11-01 2026-02-28 07794090 ns14:PoundSterling 2025-11-01 2026-02-28 07794090 ns10:Director1 2025-11-01 2026-02-28 07794090 ns10:Director2 2025-11-01 2026-02-28 07794090 ns10:PrivateLimitedCompanyLtd 2025-11-01 2026-02-28 07794090 ns10:SmallEntities 2025-11-01 2026-02-28 07794090 ns10:AuditExempt-NoAccountantsReport 2025-11-01 2026-02-28 07794090 ns10:SmallCompaniesRegimeForDirectorsReport 2025-11-01 2026-02-28 07794090 ns10:SmallCompaniesRegimeForAccounts 2025-11-01 2026-02-28 07794090 ns10:FullAccounts 2025-11-01 2026-02-28 07794090 ns10:OrdinaryShareClass1 2025-11-01 2026-02-28 07794090 ns10:RegisteredOffice 2025-11-01 2026-02-28 07794090 ns5:CurrentFinancialInstruments 2026-02-28 07794090 ns5:CurrentFinancialInstruments 2025-10-31 07794090 ns5:ShareCapital 2026-02-28 07794090 ns5:ShareCapital 2025-10-31 07794090 ns5:RetainedEarningsAccumulatedLosses 2026-02-28 07794090 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 07794090 ns5:IntangibleAssetsOtherThanGoodwill 2025-11-01 2026-02-28 07794090 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-02-28 07794090 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-10-31 07794090 ns10:OrdinaryShareClass1 2026-02-28 07794090 ns5:RetainedEarningsAccumulatedLosses 2025-10-31 07794090 ns5:RetainedEarningsAccumulatedLosses 2025-11-01 2026-02-28

REGISTERED NUMBER: 07794090 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE PERIOD |

| 1ST NOVEMBER 2025 TO 28TH FEBRUARY 2026 |

| FOR |

| BYRNE'S (CHESTER) LTD |

| BYRNE'S (CHESTER) LTD (REGISTERED NUMBER: 07794090) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1ST NOVEMBER 2025 TO 28TH FEBRUARY 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| BYRNE'S (CHESTER) LTD |

COMPANY INFORMATION

FOR THE PERIOD 1ST NOVEMBER 2025 TO 28TH FEBRUARY 2026

| DIRECTORS: | J L Boucher

| A Byrne

| REGISTERED OFFICE: | Pullman House

| The Sidings

| Saltney

| Chester

| CH4 8RD

| REGISTERED NUMBER: | 07794090 (England and Wales)

| ACCOUNTANTS: | M. D. Coxey and Co. Limited

| Chartered Accountants

| 25 Grosvenor Road

| Wrexham

| LL11 1BT

| BANKERS: | Barclays Bank plc

| Unit 2, The Forum Shopping Centre

| Northgate Street

| Chester

| CH1 2BY

| BYRNE'S (CHESTER) LTD (REGISTERED NUMBER: 07794090) |

BALANCE SHEET

28TH FEBRUARY 2026

| 28.2.26 |  | 31.10.25

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 4 | 29,803 |  | 7,311 |  |

Cash at bank | 263,535 |  | 272,590 |  |

293,338 |  | 279,901 |  |

CREDITORS

Amounts falling due within one year | 5 | 36,061 |  | 29,128 |  |

NET CURRENT ASSETS | 257,277 |  | 250,773 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 257,277 |  | 250,773 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 100 |  | 100 |  |

Retained earnings | 7 | 257,177 |  | 250,673 |  |

SHAREHOLDERS' FUNDS | 257,277 |  | 250,773 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 28th February 2026 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.

| BYRNE'S (CHESTER) LTD (REGISTERED NUMBER: 07794090) |

BALANCE SHEET - continued

28TH FEBRUARY 2026

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th April 2026 and were signed on its behalf by:

J L Boucher - Director

A Byrne - Director

| BYRNE'S (CHESTER) LTD (REGISTERED NUMBER: 07794090) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1ST NOVEMBER 2025 TO 28TH FEBRUARY 2026

1. | STATUTORY INFORMATION

| Byrne's (Chester) Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Taxation

| Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| BYRNE'S (CHESTER) LTD (REGISTERED NUMBER: 07794090) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1ST NOVEMBER 2025 TO 28TH FEBRUARY 2026

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was NIL (2025 - 3 ).

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.26 |  | 31.10.25

£ | £ |

| Trade debtors | - |  | 204 |  |

| Other debtors | - |  | 7,107 |  |

| Directors' current accounts | 29,803 |  | - |  |

29,803 |  | 7,311 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.26 |  | 31.10.25

£ | £ |

| Trade creditors | 4,199 |  | 451 |  |

| Tax | 18,265 |  | 16,740 |  |

| VAT | 4,957 |  | 3,600 |  |

| Other creditors | 353 |  | 353 |  |

| Directors' current accounts | 6,487 |  | 6,659 |  |

| Accrued expenses | 1,800 |  | 1,325 |  |

36,061 |  | 29,128 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted and issued:

| Number: | Class: | Nominal | 28.2.26 |  | 31.10.25

| value: | £ | £ |

| 100 | Share capital 1 | £1 | 100 |  | 100 |  |

7. | RESERVES

| Retained

| earnings

£ |

| At 1st November 2025 | 250,673 |  |

| Profit for the period | 6,504 |  |

| At 28th February 2026 | 257,177 |  |

| BYRNE'S (CHESTER) LTD (REGISTERED NUMBER: 07794090) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1ST NOVEMBER 2025 TO 28TH FEBRUARY 2026

8. | CAPITAL COMMITMENTS

| 28.2.26 |  | 31.10.25

£ | £ |

| Contracted but not provided for in the

| financial statements | - |  | - |  |