Byrne&sons Construction Ltd

Unaudited Financial Statements
for the period ended 31 January 2026

Company registration number 16163900

(England and Wales)

Statement of Financial Position

As at 31 January 2026

Notes

2026

£

Fixed assets

Tangible assets

13,593

Current assets

Debtors

1,492

Creditors

Amounts falling due within one year

(4,603)

Net current assets (liabilities)

(3,111)

Total assets less current liabilities

10,482

Creditors

Amounts falling due after one year

5

(646)

Provisions for liabilities

(2,582)

Net assets (liabilities)

7,254

Capital and reserves

Called up share capital

1

Other reserves

(18,000)

Profit and loss account

25,253

Total equity

7,254

The company is a private company limited by shares and registered in England and Wales. It 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 director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company's profit and loss account under section 444 (5A) of the Companies Act 2006.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444 (2A) of the Companies Act 2006.

The financial statements were approved and authorised for issue by the director on 5 October 2026 and are signed on its behalf by:

Byrne-Stevens, Liam

Director

Company registration number 16163900

Notes to the Financial Statements

For the period 6 January 2025 to 31 January 2026

1. Statutory information

The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in sterling and this is the functional currency of the company.

2. Accounting policies

2.1. Basis of preparation

The financial statements have been prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

The financial statements have been prepared under the historical cost convention in accordance with the Companies Act 2006.

2.2. Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

2.5. Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Rate

Method

%

Motor vehicles

25

Reducing balance

Office and computer equipment

25

Reducing balance

2.6. Share capital

Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

3. Employees

The average number of employees during the year was 1.

4. Tangible fixed assets

Total

£

Cost

Additions

17,798

At 31 January 2026

17,798

Depreciation and impairment

Charge for the period

4,205

At 31 January 2026

4,205

Net book value

At 31 January 2026

13,593

5. Creditors due after one year

2026

£

Directors loan account

646

Total

646

6. Controlling party

Byrne&sons Construction Ltd is a wholly owned and controlled by Mr L Byrne-Stevens, due to their 100% ownership of the share capital.

Registered office	C/O Brisan Accountancy Ltd, Suite 102 Regus, Horizon House
	Sittingbourne Road
	Maidstone
	ME14 3EN