B&C Developments Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 11262077

		2025		2024
	Notes	£	£	£	£
CURRENT ASSETS
Stocks	4	202,749		202,749
Debtors	5	100		100
Cash at bank and in hand		7,478		5,525

		210,327		208,374
Creditors: Amounts Falling Due Within One Year	6	(204,440 )		(200,036 )

NET CURRENT ASSETS (LIABILITIES)			5,887		8,338

TOTAL ASSETS LESS CURRENT LIABILITIES			5,887		8,338

NET ASSETS			5,887		8,338

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			5,787		8,238

SHAREHOLDERS' FUNDS			5,887		8,338

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.

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Brendan Fairclough Director	Mr Christian Fairclough Director
01/07/2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

B&C Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11262077 . The registered office is JML Business Services Limited, 25 Church Street, Godalming, Surrey, GU7 1EL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Stocks and Work in Progress

Stocks and work in progress represent the costs incurred to date in respect of land and property purchases, development expenditure and all associated costs where the properties are either incomplete or unsold as at the period end.

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Stocks

	2025	2024
	£	£
Work in progress	202,749	202,749

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	100	100

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B&C Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	1,696	-
Other taxes and social security	-	400
Accruals and deferred income	1,020	943
Directors' loan accounts	201,724	198,693

	204,440	200,036

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

8. Capital Commitments

At the end of the period, the company had capital commitments contracted for but not provided in these financial statements

9. Secured debts

There is a legal charge over the property known as 37 Lower Street.

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