Company Registration No. SC778192 (Scotland)
Byker Bairns Ltd
Unaudited accounts
for the year ended 31 August 2025
Byker Bairns Ltd
Unaudited accounts
Contents
Byker Bairns Ltd
Company Information
for the year ended 31 August 2025
Directors
Eloise Jane Anne Lower
Samantha Richardson
Company Number
SC778192 (Scotland)
Registered Office
Alexanders
Brodick
Isle of Arran
KA27 8AJ
Scotland
Accountants
Arran Accountancy Limited
Alexanders
Brodick
Isle of Arran
KA27 8HF
Byker Bairns Ltd
Statement of financial position
as at 31 August 2025
Tangible assets
198,279
173,788
Cash at bank and in hand
223,667
-
Creditors: amounts falling due within one year
(353,067)
(87,609)
Net current assets/(liabilities)
52,529
(87,609)
Total assets less current liabilities
250,808
86,179
Creditors: amounts falling due after more than one year
(100,788)
(102,013)
Net assets/(liabilities)
150,020
(15,834)
Called up share capital
170
(100)
Profit and loss account
149,850
(15,734)
Shareholders' funds
150,020
(15,834)
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 19 May 2026 and were signed on its behalf by
Eloise Jane Anne Lower
Director
Company Registration No. SC778192
Byker Bairns Ltd
Notes to the Accounts
for the year ended 31 August 2025
Byker Bairns Ltd is a private company, limited by shares, registered in Scotland, registration number SC778192. The registered office is Alexanders, Brodick, Isle of Arran, KA27 8AJ, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
These financial statements for the year ended 31 August 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 7 August 2023.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% Straight Line
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
4
Tangible fixed assets
Land & buildings
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
163,307
-
13,460
176,767
Additions
-
40,240
-
40,240
At 31 August 2025
163,307
40,240
13,460
217,007
At 1 September 2024
1,633
-
1,346
2,979
Charge for the year
3,266
10,060
2,423
15,749
At 31 August 2025
4,899
10,060
3,769
18,728
At 31 August 2025
158,408
30,180
9,691
198,279
At 31 August 2024
161,674
-
12,114
173,788
Byker Bairns Ltd
Notes to the Accounts
for the year ended 31 August 2025
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
84,465
-
Other creditors
161,049
1,180
Loans from directors
89,096
86,429
7
Creditors: amounts falling due after more than one year
2025
2024
Other creditors
100,788
102,013
8
Average number of employees
During the year the average number of employees was 14 (2024: 2).