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Registered number: 05753850
Sequoia Developments (Stratford Upon Avon) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Grenfell James Associates Limited
13 The Courtyard Timothy’S Bridge Road
Stratford Upon Avon
Warwickshire
CV37 9NP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05753850
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,431 2,177
Investment Properties 5 300,000 300,000
302,431 302,177
CURRENT ASSETS
Cash at bank and in hand 258,548 277,210
258,548 277,210
Creditors: Amounts Falling Due Within One Year 6 (16,975 ) (3,050 )
NET CURRENT ASSETS (LIABILITIES) 241,573 274,160
TOTAL ASSETS LESS CURRENT LIABILITIES 544,004 576,337
PROVISIONS FOR LIABILITIES
Deferred Taxation (28,299 ) (57,000 )
NET ASSETS 515,705 519,337
CAPITAL AND RESERVES
Called up share capital 7 22 22
Fair value reserve 118,672 139,437
Profit and Loss Account 397,011 379,878
SHAREHOLDERS' FUNDS 515,705 519,337
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr P L Evans
Director
01/08/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Sequoia Developments (Stratford Upon Avon) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05753850 . The registered office is Sequoia House, 51 Shipston Road, Stratford upon Avon, Warwickshire, CV37 7LN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 rendering of services.
2.3. Tangible Fixed Assets and Depreciation
Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 25% on reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Taxation for the year compromises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilites 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 dates.
Deferred tax
Deferred tax is recognised in respect of all timing difference that have orginated 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 timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to tthe extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2024 3,722
Additions 950
As at 31 March 2025 4,672
Depreciation
As at 1 April 2024 1,545
Provided during the period 696
As at 31 March 2025 2,241
Net Book Value
As at 31 March 2025 2,431
As at 1 April 2024 2,177
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 300,000
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 612 376
Other creditors 14,624 2,137
Taxation and social security 1,739 537
16,975 3,050
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 22 22
Page 4