Bybrook Finance Solutions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08265871

Bybrook Finance Solutions Limited

Filleted Unaudited Financial Statements

31 October 2025

Bybrook Finance Solutions Limited

Financial Statements

Year ended 31 October 2025

Contents	Page

Officers and professional advisers	1

Accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

Bybrook Finance Solutions Limited

Officers and Professional Advisers

The board of directors	Mr R Uppal
	Mrs T Uppal

Registered office	Bybrook House
	Cross Bank
	Great Easton
	Market Harborough
	LE16 8SR

Accountants	A Plus Accountants Limited
	Accountants
	10 Canberra House
	Corbygate Business Park
	Corby
	Northants
	NN17 5JG

Bybrook Finance Solutions Limited

Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Bybrook Finance Solutions Limited

Year ended 31 October 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 Bybrook Finance Solutions Limited for the year ended 31 October 2025, which comprise the statement of financial position and the 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 www.icaew.com/en/membership/regulations-standards-and-guidance. This report is made solely to the Board of Directors of Bybrook Finance Solutions Limited, as a body, in accordance with the terms of our engagement letter dated 5 December 2013. Our work has been undertaken solely to prepare for your approval the financial statements of Bybrook Finance Solutions Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bybrook Finance Solutions Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bybrook Finance Solutions 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 profit of Bybrook Finance Solutions Limited. You consider that Bybrook Finance Solutions 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 Bybrook Finance Solutions 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.

A Plus Accountants Limited Accountants

10 Canberra House Corbygate Business Park Corby Northants NN17 5JG

24 August 2026

Bybrook Finance Solutions Limited

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		155,655	207,571

Current assets

Debtors	6	7,185,675	7,238,599
Investments	7	75,375	75,375
Cash at bank and in hand		13,628	13,586
		------------	------------
		7,274,678	7,327,560

Creditors: amounts falling due within one year	8	2,237,536		2,365,359
		------------		------------
Net current assets			5,037,142	4,962,201
			------------	------------
Total assets less current liabilities			5,192,797	5,169,772

Creditors: amounts falling due after more than one year	9		–	41,196

Provisions

Taxation including deferred tax	38,914	51,893
	------------	------------
Net assets	5,153,883	5,076,683
	------------	------------

Capital and reserves

Called up share capital	11	1,500,000	1,500,000
Profit and loss account		3,653,883	3,576,683
		------------	------------
Shareholder funds		5,153,883	5,076,683
		------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has 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 .

Bybrook Finance Solutions Limited

Statement of Financial Position (continued)

31 October 2025

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

Mr R Uppal

Director

Company registration number: 08265871

Bybrook Finance Solutions Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Bybrook House, Cross Bank, Great Easton, Market Harborough, LE16 8SR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Significant judgements and estimates

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies below.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Where parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items of property, plant and equipment. Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	25% reducing balance
Office Equipment	-	33% straight line

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less. 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 statement of comprehensive income under administrative expenses. Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 5 ).

5. Tangible assets

	Plant and machinery	Equipment	Total
	£	£	£
Cost
At 1 November 2024 and 31 October 2025	555,369	8,361	563,730
	---------	-------	---------
Depreciation
At 1 November 2024	347,829	8,330	356,159
Charge for the year	51,885	31	51,916
	---------	-------	---------
At 31 October 2025	399,714	8,361	408,075
	---------	-------	---------
Carrying amount
At 31 October 2025	155,655	–	155,655
	---------	-------	---------
At 31 October 2024	207,540	31	207,571
	---------	-------	---------

Included within the net book value of £155,655 is £95,459 (2024: £207,571) relating to assets held under hire purchase agreements. The amount is secured on the assets to which it relates.

6. Debtors

	2025	2024
	£	£
Trade debtors	6,711,238	6,902,513
Other debtors	474,437	336,086
	------------	------------
	7,185,675	7,238,599
	------------	------------

7. Investments

	2025	2024
	£	£
Other investments	75,375	75,375
	--------	--------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	7,500	10,000
Trade creditors	722	2,529
Amounts owed to undertakings in which the company has a participating interest	177,589	177,589
Accruals and deferred income	115,316	45,378
Corporation tax	3,091	7,530
Social security and other taxes	14,228	16,136
Obligations under finance leases and hire purchase contracts	33,696	117,851
Director loan accounts	–	312,738
Other loans	1,885,000	1,675,000
Other creditors	394	608
	------------	------------
	2,237,536	2,365,359
	------------	------------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	7,500
Other creditors	–	33,696
	----	--------
	–	41,196
	----	--------

10. Hire purchase secured liability

The following secured debts are included within creditors:

	2025	2024
	£	£
Hire Purchase agreements not later than 1 year	33,696	117,851
Hire Purchase agreements later than 1 year not later than 5	–	33,696
	--------	---------
	33,696	151,547
	--------	---------

Hire purchase and lease agreements are secured on the assets to which they relate.

11. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	1,500,000	1,500,000	1,500,000	1,500,000
	------------	------------	------------	------------

12. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

		2025	2024
		£	£

Balances brought forward	(312,739)	(17,071)
Advances/ (credits) to the directors	(24,174)	(779,633)
Amounts repaid	378,000	483,965
	---------	---------
Balance outstanding	41,087	(312,739)
	---------	---------

The amount outstanding at the year end is interest free and repayable on demand.

13. Related party transactions

Bybrook Builders Limited is a private company limited by shares, registered in England and Wales. Mrs T Uppal is the majority shareholder and ultimate controlling party of Bybrook Builders Limited through the holding of 95% of the voting share capital. Mr R Uppal is a director of Bybrook Builders Limited. Mr R Uppal is also a director of Bybrook 2014 Limited, Willoughby (607) Limited, Willoughby (609) Limited, The Nevill Arms (Medbourne) Limited, The Sun Inn Great Easton Limited, Haripongo 2014 Limited and No.23 (Uppingham) Limited. Trade Fair International Limited and Dusx Limited is a company controlled by Shemene Uppal who is the sister of R Uppal. As at the period end Bybrook 2014 Limited owed the Company £181,449 (2024: £181,449). This amount is included within trade debtors, is interest free and repayable on demand. During the period the Company advanced Willoughby (607) Limited £10,000 (2024: £672,000). The amount outstanding at the period end included within trade debtors is £2,005,535 (2024: £1,995,535). This amount is interest free and repayable on demand. As at the period end Willoughby (609) Limited owed the Company £20,000 (2024: £20,000). This amount is included within trade debtors, is interest free and repayable on demand. As at the period The Nevill Arms (Medbourne) Limited owed the Company £225,347 (2024: £225,347). This amount is included within trade debtors, is interest free and repayable on demand. As at the period The Sun Inn Great Easton Limited owed the Company £165,134 (2024: £165,134). This amount is included within trade debtors, is interest free and repayable on demand. As at the period end No.23 (Uppingham) Limited owed the Company £60,484 (2024: £60,484). This amount is included within trade debtors, is interest free and repayable on demand. During the period the Company lent Trade Fair International Limited £53,794. As at the period end Trade Fair International Limited owed the Company £53,794. This amount is included within trade debtors, is interest free and repayable on demand.