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BYRON BROWN DEVELOPMENTS LIMITED

Registered Number
13852928
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

BYRON BROWN DEVELOPMENTS LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

Ben Brown
Paul Brown
Michael Fry

Registered Address

8 Denby Rise
Great Denham
Bedford
MK40 4WP

Registered Number

13852928 (England and Wales)
BYRON BROWN DEVELOPMENTS LIMITED
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Current assets
Stocks3236,058165,846
Cash at bank and on hand43,02353,040
279,081218,886
Creditors amounts falling due within one year4(234,922)(179,032)
Net current assets (liabilities)44,15939,854
Total assets less current liabilities44,15939,854
Net assets44,15939,854
Capital and reserves
Called up share capital300300
Profit and loss account43,85939,554
Shareholders' funds44,15939,854
The financial statements were approved and authorised for issue by the Board of Directors on 21 February 2025, and are signed on its behalf by:
Ben Brown
Director
Michael Fry
Director

Registered Company No. 13852928
BYRON BROWN DEVELOPMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

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 company commenced trading on 26 June 2023.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
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.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Trade and other creditors
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.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20252024
Average number of employees during the year33
3.Stocks

2025

2024

££
Work in progress236,058165,846
Total236,058165,846
4.Creditors: amounts due within one year

2025

2024

££
Amounts owed to related parties215,438166,648
Taxation and social security17,93011,290
Accrued liabilities and deferred income1,5541,094
Total234,922179,032
5.Related party transactions
Within creditors due within one year is an amount of £76,370 (2024 - £55,600) due to Byron May Holdings Limited, a shareholder of the company, the loan is interest free with no fixed terms of repayment. Within creditors due within one year is an amount of £139,068 (2024 - £111,048) due to Brown's Building Development Limited, a shareholder of the company, the loan is interest free with no fixed terms of repayment.