BY DEVELOPMENT LIMITED

1. BY DEVELOPMENT LIMITED 2009-06-18 → present
2. BY DEVELOPMENT (DAGENHAM LIBRARY) LTD 2008-04-17 → 2009-06-18

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

Ernst & Young LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for the period to 31 July 2026.”

Group structure

1. BY DEVELOPMENT LIMITED · parent
   1. Hallmark - BY Development Limited 100% · England · Property Development
   2. BYD CR Holdco Ltd 100% · England · Holding Company
   3. Hallsville Quarter 4 Limited 100% · England · Holding Company
   4. Hallsville Quarter (Phase 2) Residents Company Ltd 100% · England · Dormant
   5. Hallsville Management Company Ltd 80% · England · Dormant
   6. Essex 3 Limited 100% · England · Property Development

Significant events

• “Subsequent to the year end, the Company disposed of some of the development inventories held at 31 December 2024 for proceeds of £5.4m. The disposal proceeds do not give rise to any impact in relation to the carrying value of the development inventories at the year end.”
• “Associate undertaking Bedford Riverside Regeneration Limited completed a process of voluntary dissolution on 1 July 2025.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

5

last 12 months

Capital events

0

last 24 months

Officers appointed

1

last 12 months

Officers resigned

1

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +30.8%

  £71,412,000 → £93,430,000

• Cash

  -19.9%

  £1,318,000 → £1,056,000

• Net assets

  -4%

  £1,182,000 → £1,135,000

• Employees

  —

  Not reported

• Operating profit

  +99.7%

  £3,765,000 → £7,517,000

• Profit before tax

  -30.6%

  £10,839,000 → £7,524,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers