Byford Properties Limited - Filleted accounts

Registered number

04467474

Byford Properties Limited

Unaudited Filleted Accounts

31 December 2025

Byford Properties Limited
Registered number:		04467474
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		1			25,000

Current assets
Debtors	4	-			143,804
Investments held as current assets	5	831,401			697,501
Cash at bank and in hand		334,847			489,554
		1,166,248			1,330,859

Creditors: amounts falling due within one year	6	(265,337)			(239,608)

Net current assets			900,911			1,091,251

Total assets less current liabilities			900,912			1,116,251

Creditors: amounts falling due after more than one year	7		-			(13,269)



Net assets			900,912			1,102,982

Capital and reserves
Called up share capital			100			100
Profit and loss account			900,812			1,102,882

Shareholder's funds			900,912			1,102,982

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


A D Byford
Director
Approved by the board on 27 October 2026

Byford Properties Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	0.8% per annum

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	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.




	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 January 2025				25,000
	Revaluation				(24,999)

	At 31 December 2025				1


4	Debtors		2025		2024
£				£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest		-		143,804


5	Investments held as current assets		2025		2024
£				£
	Fair value
	Unlisted investments		831,401		697,501



6	Creditors: amounts falling due within one year		2025		2024
£				£

	Bank loans and overdrafts		-		10,065
	Taxation and social security costs		13,280		-
	Other creditors		252,057		229,543
			265,337		239,608


7	Creditors: amounts falling due after one year		2025		2024
£				£

	Bank loans		-		13,269


8	Controlling party

	The ultimate controlling party is Mr A D Byford by virtue of his control over all the issued shares in the company. The company owed Mr A D Byford £239,499 at 31 December 2025 (£219.985 at 31 December 2024).



9	Other information

	Byford Properties Limited is a private company limited by shares and incorporated in England. Its registered office is:
	39 Canewdon View Road
	Ashingdon
	Rochford
	Essex
	SS4 3DT