REGISTERED NUMBER: 05412360 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

BYRD'S RETREAT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J Byrd

D B Byrd

SECRETARY:

R J Byrd

REGISTERED OFFICE:

The Close

Station Road

Harvington

Evesham

Worcestershire

WR11 8NJ

REGISTERED NUMBER:

05412360 (England and Wales)

ACCOUNTANTS:

Kingscott Dix (Cheltenham) Limited

7 Rockfield Business Park

Old Station Drive

Leckhampton

Cheltenham

GL53 0AN

FIXED ASSETS

Tangible assets

4

27,145

28,995

CURRENT ASSETS

Debtors

5

4,570

4,248

Cash at bank and in hand

81,895

88,081

86,465

92,329

CREDITORS

Amounts falling due within one year

6

181,900

142,983

NET CURRENT LIABILITIES

(95,435

)

(50,654

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(68,290

)

(21,659

)

CREDITORS

Amounts falling due after more than one year

7

-

(16,514

)

PROVISIONS FOR LIABILITIES

(5,024

)

(5,357

)

NET LIABILITIES

(73,314

)

(43,530

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(73,414

)

(43,630

)

SHAREHOLDERS' FUNDS

(73,314

)

(43,530

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 September 2026 and were signed on its behalf by:

R J Byrd - Director

1.	STATUTORY INFORMATION

Byrd's Retreat Limited 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.

Significant judgements and estimates

The directors are of the opinion that there are no significant judgements or estimations used in preparing the financial statements.

Turnover

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

Tangible fixed assets

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

Improvements to property

-

Straight line over 10 years

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Financial instruments

The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 year 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.

Grants

Revenue grants receivable are recognised in the period received. Capital grants are recognised over the estimated useful life of the related asset.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

140,264

69,911

54,338

-

264,513

Additions

-

-

13,500

519

14,019

Disposals

-

-

(29,073

)

-

(29,073

)

At 30 April 2026

140,264

69,911

38,765

519

249,459

DEPRECIATION

At 1 May 2025

139,466

58,429

37,623

-

235,518

Charge for year

95

2,872

5,830

173

8,970

Eliminated on disposal

-

-

(22,174

)

-

(22,174

)

At 30 April 2026

139,561

61,301

21,279

173

222,314

NET BOOK VALUE

At 30 April 2026

703

8,610

17,486

346

27,145

At 30 April 2025

798

11,482

16,715

-

28,995

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Prepayments

4,570

4,248

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

6,160

-

VAT

6,123

7,269

Other creditors

35,133

40,066

Directors' current accounts

130,001

90,001

Accrued expenses

4,483

5,647

181,900

142,983

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

-

16,514

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr and Mr Byrd.