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REGISTERED NUMBER: 10758177 (England and Wales)















DDW DEVELOPMENTS LTD

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025






DDW DEVELOPMENTS LTD (REGISTERED NUMBER: 10758177)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DDW DEVELOPMENTS LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: C O'Donovan
A O'Donovan
I A Williams
Mrs L L Williams
Mrs D O'Donovan





REGISTERED OFFICE: 2nd Floor Offices
26-28 West Street
Market Square
Rochford
Essex
SS4 1AJ





REGISTERED NUMBER: 10758177 (England and Wales)





ACCOUNTANTS: Howard & Stapleton
2nd Floor Offices
26-28 West Street
Market Square
Rochford
Essex
SS4 1AJ

DDW DEVELOPMENTS LTD (REGISTERED NUMBER: 10758177)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,017 2,689

CURRENT ASSETS
Stocks 665,156 -
Debtors 5 57,463 99,879
Cash at bank and in hand 21,944 374,054
744,563 473,933
CREDITORS
Amounts falling due within one year 6 746,779 39,026
NET CURRENT (LIABILITIES)/ASSETS (2,216 ) 434,907
TOTAL ASSETS LESS CURRENT
LIABILITIES

(199

)

437,596

CAPITAL AND RESERVES
Called up share capital 8 90 90
Retained earnings (289 ) 437,506
SHAREHOLDERS' FUNDS (199 ) 437,596

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

DDW DEVELOPMENTS LTD (REGISTERED NUMBER: 10758177)

BALANCE SHEET - continued
31 MARCH 2025


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2025 and were signed on its behalf by:




C O'Donovan - Director A O'Donovan - Director




I A Williams - Director


DDW DEVELOPMENTS LTD (REGISTERED NUMBER: 10758177)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

DDW Developments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

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

Critical accounting judgements and key sources of estimation uncertainty
The preparation of financial statements requires management to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.


DDW DEVELOPMENTS LTD (REGISTERED NUMBER: 10758177)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Trade and other payables
Trade and other payables are measured at transaction price unless the arrangement constitutes a financing transaction in which case the transaction is measured at present value of future payments discounted at prevailing market rate of interest. Other financial liabilities are initially measured at fair value net of their transaction costs. They are subsequently measured at amortised cost using the effective interest method.

Trade and other receivables
Trade and other receivables are measures at transaction price less any impairment unless the arrangement constitutes a financing transaction in which case the transaction is measured at the present value of future receipts discounted at the prevailing market rate of interest. Loans are initially measured at fair value and are subsequently measured at amortised cost using the effective interest rate method less any impairment.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

DDW DEVELOPMENTS LTD (REGISTERED NUMBER: 10758177)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 April 2024
and 31 March 2025 10,000
DEPRECIATION
At 1 April 2024 7,311
Charge for year 672
At 31 March 2025 7,983
NET BOOK VALUE
At 31 March 2025 2,017
At 31 March 2024 2,689

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Other debtors 3,470 -
Directors' current accounts 12,574 99,625
Tax 39,785 -
VAT 1,380 -
Deferred tax asset 254 254
57,463 99,879

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 5,716 3,767
Corporation tax - 18,363
Social security and other taxes 1,390 454
Other creditors 1 1
Directors' current accounts 738,672 14,441
Accrued expenses 1,000 2,000
746,779 39,026

DDW DEVELOPMENTS LTD (REGISTERED NUMBER: 10758177)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


7. DEFERRED TAX
£   
Balance at 1 April 2024 (254 )
Balance at 31 March 2025 (254 )

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
30 Ordinary £1 30 30
5 'A' Ordinary £1 5 5
15 'B' Ordinary £1 15 15
5 'C' Ordinary £1 5 5
15 'D' Ordinary £1 15 15
5 'E' Ordinary £1 5 5
15 'F' Ordinary £1 15 15
90 90

9. ULTIMATE CONTROLLING PARTY

The company is not under the control of any single party.