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BYRON BROWN DEVELOPMENTS LIMITED

Registered Number
13852928
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2026

BYRON BROWN DEVELOPMENTS LIMITED
Company Information
for the year from 1 February 2025 to 31 January 2026

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 2026

| Notes | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Stocks | 3 | 324,867 |  |  |  | 236,058 |  |
Debtors | 4 | 755 |  |  |  | - |  |
Cash at bank and on hand |  | 58 |  |  |  | 43,023 |  |
|  | 325,680 |  |  |  | 279,081 |  |
Creditors amounts falling due within one year | 5 | (283,616) |  |  |  | (234,922) |  |
Net current assets (liabilities) |  |  |  | 42,064 |  |  |  | 44,159
Total assets less current liabilities |  |  |  | 42,064 |  |  |  | 44,159
Net assets |  |  |  | 42,064 |  |  |  | 44,159
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 300 |  |  |  | 300
Profit and loss account |  |  |  | 41,764 |  |  |  | 43,859
Shareholders' funds |  |  |  | 42,064 |  |  |  | 44,159

- The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the 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) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 18 April 2026, 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 2026

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.

| 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 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.

| 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
--- | ---

|  | 2026 |  | 2025
| Average number of employees during the year | 3 |  | 3

3. | Stocks
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 324,867 |  | 236,058
| Total | 324,867 |  | 236,058

4. | Debtors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 755 |  | -
| Total | 755 |  | -

5. | Creditors: amounts due within one year
--- | ---

|  | 2026 |  | 2025
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 253,096 |  | 215,438
| Taxation and social security | - |  | 17,930
| Accrued liabilities and deferred income | 30,520 |  | 1,554
| Total | 283,616 |  | 234,922

6. | Related party transactions
--- | ---
| Within creditors due within one year is an amount of £85,276 (2025 - £76,370) 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 £167,820 (2025 - £139,068) due to Brown's Building Development Limited, a shareholder of the company, the loan is interest free with no fixed terms of repayment.