Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31222023-01-01falseNo description of principal activitytruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13095530 2023-01-01 2023-12-31 13095530 2022-01-01 2022-12-31 13095530 2023-12-31 13095530 2022-12-31 13095530 c:Director2 2023-01-01 2023-12-31 13095530 d:MotorVehicles 2023-01-01 2023-12-31 13095530 d:MotorVehicles 2023-12-31 13095530 d:MotorVehicles 2022-12-31 13095530 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-01-01 2023-12-31 13095530 d:CurrentFinancialInstruments 2023-12-31 13095530 d:CurrentFinancialInstruments 2022-12-31 13095530 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13095530 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 13095530 d:ShareCapital 2023-12-31 13095530 d:ShareCapital 2022-12-31 13095530 d:RetainedEarningsAccumulatedLosses 2023-12-31 13095530 d:RetainedEarningsAccumulatedLosses 2022-12-31 13095530 c:OrdinaryShareClass1 2023-01-01 2023-12-31 13095530 c:OrdinaryShareClass1 2023-12-31 13095530 c:FRS102 2023-01-01 2023-12-31 13095530 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13095530 c:FullAccounts 2023-01-01 2023-12-31 13095530 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13095530 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 13095530














DEBORAH DEVELOPMENTS INT LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
DEBORAH DEVELOPMENTS INT LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
 
1 - 2
Notes to the Financial Statements
 
 
3 - 5


 
DEBORAH DEVELOPMENTS INT LIMITED
REGISTERED NUMBER:13095530

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
15,290
-

Current assets
  

Stocks
 5 
3,284,204
2,816,077

Debtors: amounts falling due within one year
 6 
1
1

  
3,284,205
2,816,078

Current liabilities
  

Creditors: amounts falling due within one year
 7 
(3,314,939)
(2,819,077)

Net current liabilities
  
 
 
(30,734)
 
 
(2,999)

  

Net liabilities
  
(15,444)
(2,999)


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
  
(15,445)
(3,000)

  
(15,444)
(2,999)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 24 September 2024.




P C Titterrell
Director

The notes on pages 3 to 5 form part of these financial statements.
Page 1

 
DEBORAH DEVELOPMENTS INT LIMITED
REGISTERED NUMBER:13095530
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023


Page 2

 
DEBORAH DEVELOPMENTS INT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Deborah Developments Int Limited is a private limited liability company registered in England and Wales. Its registered office and trading address is at 5 Elstree Gate, Elstree Way, Borehamwood, Hertfordshire, WD6 1JD.
The principal activity of the Company is that of property development.
 
The functional and presentational currency of the Company is £ sterling.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have prepared projected cashflow forecasts for the period ending 12 months from the date of these financial statements. Based on their current assessment of the situation and available financial resources, the directors considers it appropriate to prepare the financial statements on a going concern basis.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles
-
33%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 3

 
DEBORAH DEVELOPMENTS INT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.4

Stocks

Stocks and work in progress are stated at the lower of cost and net realisable value. Cost for this purposes comprises the purchase cost of land and buildings, subsequent development expenditure, capitalised interest and overheads.
In considering the net realisable value of land and properties it is assumed that developments will be completed and sold in the ordinary course of the Company's business and part of it will be placed on the market for immediate sale.

 
2.5

Debtors

Short-term debtors are measured at the transaction price, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees

The directors were the only employees during the current and preceding period.



4.


Tangible fixed assets





Motor vehicles

£



Cost 


Additions
22,935



At 31 December 2023

22,935



Depreciation


Charge for the year on owned assets
7,645



At 31 December 2023

7,645



Net book value



At 31 December 2023
15,290



At 31 December 2022
-

Page 4

 
DEBORAH DEVELOPMENTS INT LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

5.


Stocks

2023
2022
£
£

Work in progress
3,284,204
2,816,077



6.


Debtors

2023
2022
£
£


Called up share capital not paid
1
1



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Other loans
1,140,000
1,000,000

Other creditors
2,162,046
1,810,633

Accruals
12,893
8,444

3,314,939
2,819,077


The other loans are secured by a fixed charge over the development site and the personal guarantee of a director.


8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1 Ordinary share of £1.00
1
1


 
Page 5