BYNG TECH LTD - Accounts

BYNG TECH LTD
Contents Page
For the year ended 31 December 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

BYNG TECH LTD Accountants' Report For the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Byng Tech Ltd for the year ended 31 December 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. This report is made solely to the director of Byng Tech Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Byng Tech Ltd and state those matters that we have agreed to state to the director of Byng Tech Ltd. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report. It is your duty to ensure that Byng Tech Ltd 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 Byng Tech Ltd. You consider that Byng Tech 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 financial statements of Byng Tech 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 financial statements for the year ended 31 December 2025. .................................................... MC CURIE TAX ACCOUNTANTS LTD 23 Upper Church Lane Tipton West Midlands DY4 9PX 18 September 2026 1

BYNG TECH LTD
Accountants' Report
For the year ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Byng Tech Ltd for the year ended 31 December 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.

This report is made solely to the director of Byng Tech Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Byng Tech Ltd and state those matters that we have agreed to state to the director of Byng Tech Ltd.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Byng Tech Ltd 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 Byng Tech Ltd. You consider that Byng Tech 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 financial statements of Byng Tech 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 financial statements for the year ended 31 December 2025.

....................................................

MC CURIE TAX ACCOUNTANTS LTD
23 Upper Church Lane
Tipton
West Midlands
DY4 9PX
18 September 2026

1

BYNG TECH LTD
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	4	543	724
		543	724
Current assets
Debtors		1,500	0
Cash at bank and in hand		4,105	27,595
		5,605	27,595
Creditors: amount falling due within one year		(5,553)	(2,635)
Net current assets		52	24,960

Total assets less current liabilities		595	25,684
Net assets		595	25,684

Capital and reserves
Called up share capital	5	100	100
Profit and loss account		495	25,584
Shareholders' funds		595	25,684

For the year ended 31 December 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 18 September 2026 and were signed by:

-------------------------------
Mr Thiruvaiyaru Swaminathan Ramanathan
Director

2

BYNG TECH LTD
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

BYNG TECH LTD is a private company, limited by shares, registered in England and Wales, registration number 11096029, registration address 36 Byng Drive, Potters Bar, Hertfordshire, EN6 1UF.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25% Reducing Balance

2.

Staff Costs

	2025 £	2024 £
Wages and salaries	9,000	9,000
Other staff costs	8,115	1,611
	17,115	10,611

3.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

4.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 January 2025	3,027	3,027
Additions	-	-
Disposals	-	-
At 31 December 2025	3,027	3,027
Depreciation
At 01 January 2025	2,303	2,303
Charge for year	181	181
On disposals	-	-
At 31 December 2025	2,484	2,484
Net book values
Closing balance as at 31 December 2025	543	543
Opening balance as at 01 January 2025	724	724

5.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

3