2023-02-012024-01-312024-01-31false13744291BYRON MAY HOLDINGS LIMITED2024-03-27iso4217:GBPxbrli:pure137442912023-02-01137442912024-01-31137442912023-02-012024-01-31137442912021-11-15137442912023-01-31137442912021-11-152023-01-3113744291bus:SmallEntities2023-02-012024-01-3113744291bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3113744291bus:FullAccounts2023-02-012024-01-3113744291bus:PrivateLimitedCompanyLtd2023-02-012024-01-3113744291core:WithinOneYear2024-01-3113744291core:AfterOneYear2024-01-3113744291core:WithinOneYear2023-01-3113744291core:AfterOneYear2023-01-3113744291core:ShareCapital2024-01-3113744291core:SharePremium2024-01-3113744291core:RevaluationReserve2024-01-3113744291core:OtherReservesSubtotal2024-01-3113744291core:RetainedEarningsAccumulatedLosses2024-01-3113744291core:ShareCapital2023-01-3113744291core:SharePremium2023-01-3113744291core:RevaluationReserve2023-01-3113744291core:OtherReservesSubtotal2023-01-3113744291core:RetainedEarningsAccumulatedLosses2023-01-3113744291core:LandBuildings2024-01-3113744291core:PlantMachinery2024-01-3113744291core:Vehicles2024-01-3113744291core:FurnitureFittings2024-01-3113744291core:OfficeEquipment2024-01-3113744291core:NetGoodwill2024-01-3113744291core:IntangibleAssetsOtherThanGoodwill2024-01-3113744291core:ListedExchangeTraded2024-01-3113744291core:UnlistedNon-exchangeTraded2024-01-3113744291core:LandBuildings2023-01-3113744291core:PlantMachinery2023-01-3113744291core:Vehicles2023-01-3113744291core:FurnitureFittings2023-01-3113744291core:OfficeEquipment2023-01-3113744291core:NetGoodwill2023-01-3113744291core:IntangibleAssetsOtherThanGoodwill2023-01-3113744291core:ListedExchangeTraded2023-01-3113744291core:UnlistedNon-exchangeTraded2023-01-3113744291core:LandBuildings2023-02-012024-01-3113744291core:PlantMachinery2023-02-012024-01-3113744291core:Vehicles2023-02-012024-01-3113744291core:FurnitureFittings2023-02-012024-01-3113744291core:OfficeEquipment2023-02-012024-01-3113744291core:NetGoodwill2023-02-012024-01-3113744291core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3113744291core:ListedExchangeTraded2023-02-012024-01-3113744291core:UnlistedNon-exchangeTraded2023-02-012024-01-3113744291core:MoreThanFiveYears2023-02-012024-01-3113744291core:Non-currentFinancialInstruments2024-01-3113744291core:Non-currentFinancialInstruments2023-01-3113744291dpl:CostSales2023-02-012024-01-3113744291dpl:DistributionCosts2023-02-012024-01-3113744291core:LandBuildings2023-02-012024-01-3113744291core:PlantMachinery2023-02-012024-01-3113744291core:Vehicles2023-02-012024-01-3113744291core:FurnitureFittings2023-02-012024-01-3113744291core:OfficeEquipment2023-02-012024-01-3113744291dpl:AdministrativeExpenses2023-02-012024-01-3113744291core:NetGoodwill2023-02-012024-01-3113744291core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3113744291dpl:GroupUndertakings2023-02-012024-01-3113744291dpl:ParticipatingInterests2023-02-012024-01-3113744291dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3113744291core:ListedExchangeTraded2023-02-012024-01-3113744291dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3113744291core:UnlistedNon-exchangeTraded2023-02-012024-01-3113744291dpl:CostSales2021-11-152023-01-3113744291dpl:DistributionCosts2021-11-152023-01-3113744291core:LandBuildings2021-11-152023-01-3113744291core:PlantMachinery2021-11-152023-01-3113744291core:Vehicles2021-11-152023-01-3113744291core:FurnitureFittings2021-11-152023-01-3113744291core:OfficeEquipment2021-11-152023-01-3113744291dpl:AdministrativeExpenses2021-11-152023-01-3113744291core:NetGoodwill2021-11-152023-01-3113744291core:IntangibleAssetsOtherThanGoodwill2021-11-152023-01-3113744291dpl:GroupUndertakings2021-11-152023-01-3113744291dpl:ParticipatingInterests2021-11-152023-01-3113744291dpl:GroupUndertakingscore:ListedExchangeTraded2021-11-152023-01-3113744291core:ListedExchangeTraded2021-11-152023-01-3113744291dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-11-152023-01-3113744291core:UnlistedNon-exchangeTraded2021-11-152023-01-3113744291core:NetGoodwill2024-01-3113744291core:IntangibleAssetsOtherThanGoodwill2024-01-3113744291core:LandBuildings2024-01-3113744291core:PlantMachinery2024-01-3113744291core:Vehicles2024-01-3113744291core:FurnitureFittings2024-01-3113744291core:OfficeEquipment2024-01-3113744291core:AfterOneYear2024-01-3113744291core:WithinOneYear2024-01-3113744291core:ListedExchangeTraded2024-01-3113744291core:UnlistedNon-exchangeTraded2024-01-3113744291core:ShareCapital2024-01-3113744291core:SharePremium2024-01-3113744291core:RevaluationReserve2024-01-3113744291core:OtherReservesSubtotal2024-01-3113744291core:RetainedEarningsAccumulatedLosses2024-01-3113744291core:NetGoodwill2023-01-3113744291core:IntangibleAssetsOtherThanGoodwill2023-01-3113744291core:LandBuildings2023-01-3113744291core:PlantMachinery2023-01-3113744291core:Vehicles2023-01-3113744291core:FurnitureFittings2023-01-3113744291core:OfficeEquipment2023-01-3113744291core:AfterOneYear2023-01-3113744291core:WithinOneYear2023-01-3113744291core:ListedExch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BYRON MAY HOLDINGS LIMITED

Registered Number
13744291
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

BYRON MAY HOLDINGS LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

Michael Fry

Registered Address

24 Castle Lane
Bedford
MK40 3US

Registered Number

13744291 (England and Wales)
BYRON MAY HOLDINGS LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments3200-
200-
Current assets
Debtors95,90040,000
Current asset investments-35,000
Cash at bank and on hand111,631100,000
207,531175,000
Creditors amounts falling due within one year5(160,174)(79,850)
Net current assets (liabilities)47,35795,150
Total assets less current liabilities47,55795,150
Net assets47,55795,150
Capital and reserves
Called up share capital100100
Profit and loss account47,45795,050
Shareholders' funds47,55795,150
The financial statements were approved and authorised for issue by the Director on 27 March 2024, and are signed on its behalf by:
Michael Fry
Director
Registered Company No. 13744291
BYRON MAY HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
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 contain information about Byron May Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 399 of the Companies Act 2006 from the requirement to prepare consolidated financial statements.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
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.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.Average number of employees

20242023
Average number of employees during the year10
3.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
Additions200200
At 31 January 24200200
Net book value
At 31 January 24200200
At 31 January 23--

Notes

1Investments in group undertakings and participating interests
4.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings40,00040,000
Amounts owed by associates and joint ventures / participating interests55,900-
Total95,90040,000
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security7,788-
Other creditors151,50379,007
Accrued liabilities and deferred income883843
Total160,17479,850
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Related party transactions
Within debtors is an amount of £55,900 (2023 - £Nil) due from Byron Brown Developments Limited, an associated company. The loan is interest free with no fixed terms of repayment. Within debtors is an amount of £40,000 (2023 - £40,000) due to Fry Estate Agents Limited, a subsidiary company. The loan is interest free with no fixed terms of repayment. Within creditors due within one year is an amount of £151,503 (2023 - £79,007) due to the company director and close family. The loan is interest free with no fixed terms of repayment.