BYRON BROWN DEVELOPMENTS LIMITED


Directors	Ben Brown
	Paul Brown
	Michael Fry


Registered Address	8 Denby Rise
	Great Denham
	Bedford
	MK40 4WP


Registered Number	13852928 (England and Wales)

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.

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.

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 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.

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.