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Company registration number:
09836501
B & F Developments Limited
Unaudited Filleted Financial Statements for the year ended
31 March 2025
Thirlwell & Co Chartered Accountants
4 Church Street, Swinton, Mexborough, South Yorkshire, S64 8QA, United Kingdom
B & F Developments Limited
Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements of B & F Developments Limited
Year ended
31 March 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
B & F Developments Limited
for the year ended
31 March 2025
which comprise the income statement, statement of financial position and related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/​regulations.
This report is made solely to the Board of Directors of
B & F Developments Limited
, as a body, in accordance with the terms of our engagement letter dated 13 December 2023. Our work has been undertaken solely to prepare for your approval the
financial statements
of
B & F Developments Limited
and state those matters that we have agreed to state to the Board of Directors of
B & F Developments Limited
, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than
B & F Developments Limited
and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that
B & F Developments Limited
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 loss of
B & F Developments Limited
. You consider that
B & F Developments Limited
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 B & F Developments Limited. 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.
Thirlwell & Co Chartered Accountants
4 Church Street
Swinton
Mexborough
South Yorkshire
S64 8QA
United Kingdom
Date:
24 March 2026
B & F Developments Limited
Statement of Financial Position
31 March 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Current assets |  |  |  |  |
Debtors | 5 | 26,630 |  | 36,572 |
Cash at bank and in hand |  | 1,419 |  | 197 |
|  | 28,049 |  | 36,769 |
Creditors: amounts falling due within one year | 6 | (360 | ) | (540 | )
Net current assets |  | 27,689 |  | 36,229 |
Total assets less current liabilities |  | 27,689 |  | 36,229 |
Creditors: amounts falling due after more than one year | 7 | (39,971 | ) | (47,226 | )
Net liabilities |  | (12,282 | ) | (10,997 | )
Capital and reserves |  |  |  |  |
Called up share capital |  | 150 |  | 150 |
Profit and loss account |  | (12,432 | ) | (11,147 | )
Shareholders deficit |  | (12,282 | ) | (10,997 | )

For the year ending
31 March 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

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.
These
financial statements
were approved by the board of directors and authorised for issue on
24 March 2026
, and are signed on behalf of the board by:

Gavin Bailey | Lee Flanaghan
Director | Director

Company registration number:
09836501
B & F Developments Limited
Notes to the Financial Statements
Year ended
31 March 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
18 Quarry Field Lane
,
Wickersley
,
Rotherham
,
S66 1EJ
, England.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Going concern

The company relies heavily on support from its shareholders to meet its obligations. The shareholders have confirmed their support for at least 12 months from the reporting date.

## Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

## Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.

## 4 Average number of employees

The average number of persons employed by the company during the year was nil (2024: nil).

## 5 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Other debtors | 26,630 |  | 36,572 |

## 6 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Other creditors | 360 |  | 540 |

## 7 Creditors: amounts falling due after more than one year

| 2025 | 2024
--- | --- | ---
| £ | £
Bank loans and overdrafts | 39,971 |  | 47,226 |

## 8 Directors' advances, credit and guarantees

During the year the Director's operated an overdrawn current account which constitutes an advance by the company. The balance at 1 April 2024 was £22,478 of which repayments of £9,308 were received resulting in a balance at 31 March 2025 of £13,170.