Company registration number 03176962 (England and Wales)
SONNING DEVELOPMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
SONNING DEVELOPMENTS LIMITED
COMPANY INFORMATION
Directors
Mrs J M Shirley
Mr M J Shirley
Secretary
Mrs J M Shirley
Company number
03176962
Registered office
The Courtyard
High Street
Ascot
Berkshire
SL5 7HP
Accountants
Kirk Rice LLP
Victoria House
178-180 Fleet Road
Fleet
Hampshire
GU51 4DA
SONNING DEVELOPMENTS LIMITED
CONTENTS
Page
Accountants' report
1
Balance sheet
2
Notes to the financial statements
3 - 5
SONNING DEVELOPMENTS LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF SONNING DEVELOPMENTS LIMITED FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sonning Developments Limited for the year ended 31 March 2025 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

This report is made solely to the Board of Directors of Sonning Developments Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Sonning Developments Limited and state those matters that we have agreed to state to the Board of Directors of Sonning Developments Limited, as a body. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sonning Developments Limited and its Board of Directors as a body, for our work or for this report.

It is your duty to ensure that Sonning Developments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Sonning Developments Limited. You consider that Sonning Developments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sonning Developments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Kirk Rice LLP
26 August 2025
Victoria House
178-180 Fleet Road
Fleet
Hampshire
GU51 4DA
SONNING DEVELOPMENTS LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
328
-
0
Current assets
Debtors
4
1,535
4,514
Cash at bank and in hand
92,510
116,097
94,045
120,611
Creditors: amounts falling due within one year
5
(5,254)
(9,078)
Net current assets
88,791
111,533
Total assets less current liabilities
89,119
111,533
Creditors: amounts falling due after more than one year
6
(162)
-
0
Net assets
88,957
111,533
Capital and reserves
Called up share capital
2
2
Profit and loss reserves
88,955
111,531
Total equity
88,957
111,533

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 22 August 2025 and are signed on its behalf by:
Mr M J Shirley
Director
Company registration number 03176962 (England and Wales)
SONNING DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Sonning Developments Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Courtyard, High Street, Ascot, Berkshire, SL5 7HP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover relates to land sale negotiation services provided and is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover is recognised in line with the performance of these services.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
33.33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the financial instrument.

SONNING DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
Debtors

Debtors do not carry interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Creditors

Creditors are not interest bearing and are included at their nominal value.

1.7
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Computers
£
Cost
At 1 April 2024
1,092
Additions
358
At 31 March 2025
1,450
Depreciation and impairment
At 1 April 2024
1,092
Depreciation charged in the year
30
At 31 March 2025
1,122
Carrying amount
At 31 March 2025
328
At 31 March 2024
-
0
SONNING DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,535
4,514
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,176
1,425
Taxation and social security
-
0
4,026
Other creditors
4,078
3,627
5,254
9,078
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
162
-
0
2025-03-312024-04-01falsefalsefalse26 August 2025CCH SoftwareCCH Accounts Production 2025.100No description of principal activityMr M J ShirleyMr M J ShirleyMrs J M Shirley031769622024-04-012025-03-3103176962bus:CompanySecretaryDirector12024-04-012025-03-3103176962bus:Director12024-04-012025-03-3103176962bus:CompanySecretary12024-04-012025-03-3103176962bus:Director22024-04-012025-03-3103176962bus:RegisteredOffice2024-04-012025-03-31031769622025-03-31031769622024-03-3103176962core:ComputerEquipment2025-03-3103176962core:ComputerEquipment2024-03-3103176962core:CurrentFinancialInstrumentscore:WithinOneYear2025-03-3103176962core:CurrentFinancialInstrumentscore:WithinOneYear2024-03-3103176962core:Non-currentFinancialInstrumentscore:AfterOneYear2025-03-3103176962core:Non-currentFinancialInstrumentscore:AfterOneYear2024-03-3103176962core:CurrentFinancialInstruments2025-03-3103176962core:CurrentFinancialInstruments2024-03-3103176962core:ShareCapital2025-03-3103176962core:ShareCapital2024-03-3103176962core:RetainedEarningsAccumulatedLosses2025-03-3103176962core:RetainedEarningsAccumulatedLosses2024-03-3103176962core:ComputerEquipment2024-04-012025-03-31031769622023-04-012024-03-3103176962core:ComputerEquipment2024-03-3103176962core:WithinOneYear2025-03-3103176962core:WithinOneYear2024-03-3103176962core:Non-currentFinancialInstruments2025-03-3103176962core:Non-currentFinancialInstruments2024-03-3103176962bus:PrivateLimitedCompanyLtd2024-04-012025-03-3103176962bus:SmallCompaniesRegimeForAccounts2024-04-012025-03-3103176962bus:FRS1022024-04-012025-03-3103176962bus:AuditExemptWithAccountantsReport2024-04-012025-03-3103176962bus:FullAccounts2024-04-012025-03-31xbrli:purexbrli:sharesiso4217:GBP