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Registration number: 09227006

NJ Byrne Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 September 2025

NJ Byrne Limited

(Registration number: 09227006)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 4,500 | 5,000
Tangible assets | 5 | 19,194 | 23,218
|  | 23,694 | 28,218
Current assets |  |  |
Debtors | 6 | 12,914 | 3,699
Cash at bank and in hand |  | 10,529 | 25,957
|  | 23,443 | 29,656
Creditors: Amounts falling due within one year | 7 | (12,243) | (10,548)
Net current assets |  | 11,200 | 19,108
Total assets less current liabilities |  | 34,894 | 47,326
Creditors: Amounts falling due after more than one year | 7 | (6,747) | (12,817)
Provisions for liabilities |  | (3,647) | (4,412)
Net assets |  | 24,500 | 30,097
Capital and reserves |  |  |
Called up share capital | 8 | 100 | 100
Retained earnings |  | 24,400 | 29,997
Shareholders' funds |  | 24,500 | 30,097

For the financial year ending 30 September 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 accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 15 May 2026

......................................... Nicholas Byrne Director

NJ Byrne Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
45 Moult Avenue
Spondon
Derby
DE21 7FW

The principal place of business is:
45 Moult Avenue
Spondon
Derby
DE21 7FW

These financial statements were authorised for issue by the director on 15 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

NJ Byrne Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 20% reducing balance
Plant and machinery | 20% reducing balance
Office equipment | 20% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 20 year straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

NJ Byrne Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

NJ Byrne Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

4 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 October 2024 | 10,000 | 10,000
At 30 September 2025 | 10,000 | 10,000
Amortisation
At 1 October 2024 | 5,000 | 5,000
Amortisation charge | 500 | 500
At 30 September 2025 | 5,500 | 5,500
Carrying amount
At 30 September 2025 | 4,500 | 4,500
At 30 September 2024 | 5,000 | 5,000

5 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 October 2024 | 71,115 | 12,495 | 83,610
Additions | 774 | - | 774
At 30 September 2025 | 71,889 | 12,495 | 84,384
Depreciation
At 1 October 2024 | 57,268 | 3,124 | 60,392
Charge for the year | 2,924 | 1,874 | 4,798
At 30 September 2025 | 60,192 | 4,998 | 65,190
Carrying amount
At 30 September 2025 | 11,697 | 7,497 | 19,194
At 30 September 2024 | 13,847 | 9,371 | 23,218

6 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 12,914 | 3,699
| 12,914 | 3,699

NJ Byrne Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 6,070 | 6,591
Taxation and social security |  | 3,908 | 1,872
Accruals and deferred income |  | 1,942 | 1,942
Other creditors |  | 323 | 143
|  | 12,243 | 10,548

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 3,162 | 4,124
HP and finance lease liabilities | 2,908 | 2,467
| 6,070 | 6,591

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 6,747 | 12,817

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 3,162
HP and finance lease liabilities | 6,747 | 9,655
| 6,747 | 12,817

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary share of £1 each | 100 | 100 | 100 | 100