0 Dalham Developments Limited 15330273 false 2023-12-05 2025-03-31 2025-03-31 The principal activity of the company is is property development. Digita Accounts Production Advanced 6.30.9574.0 true 15330273 2023-12-05 2025-03-31 15330273 2025-03-31 15330273 core:CurrentFinancialInstruments 2025-03-31 15330273 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 15330273 bus:SmallEntities 2023-12-05 2025-03-31 15330273 bus:AuditExemptWithAccountantsReport 2023-12-05 2025-03-31 15330273 bus:FilletedAccounts 2023-12-05 2025-03-31 15330273 bus:SmallCompaniesRegimeForAccounts 2023-12-05 2025-03-31 15330273 bus:RegisteredOffice 2023-12-05 2025-03-31 15330273 bus:Director1 2023-12-05 2025-03-31 15330273 bus:PrivateLimitedCompanyLtd 2023-12-05 2025-03-31 15330273 countries:England 2023-12-05 2025-03-31 xbrli:pure iso4217:GBP

Registration number: 15330273

Dalham Developments Limited

Unaudited Filleted Financial Statements

for the Period from 5 December 2023 to 31 March 2025

 

Dalham Developments Limited

Contents

Balance Sheet

1

Notes to the Unaudited Financial Statements

2 to 4

 

Dalham Developments Limited

(Registration number: 15330273)
Balance Sheet as at 31 March 2025

Note

2025
£

Current assets

 

Stocks

4

27,924

Debtors

5

376,904

Cash at bank and in hand

 

26,669

 

431,497

Creditors: Amounts falling due within one year

6

(433,288)

Net liabilities

 

(1,791)

Capital and Reserves

 

Called up share capital

100

Retained Earnings

(1,891)

Shareholders' deficit

 

(1,791)

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 August 2025 and signed on its behalf by:
 

.........................................
AR Boyce
Director

 

Dalham Developments Limited

Notes to the Unaudited Financial Statements for the Period from 5 December 2023 to 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Ruffles Barn Brookside
Dalham
Newmarket
CB8 8TG
England

These financial statements were authorised for issue by the Board on 25 August 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in Sterling, which is the functional currency of the company.

Joint venture arrangement for property development

The proportion of contract costs, revenue, assets and liabilities that are directly attributable to the company are included in the financial statements.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Dalham Developments Limited

Notes to the Unaudited Financial Statements for the Period from 5 December 2023 to 31 March 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0.

4

Stocks

2025
£

Work in progress

27,924

 

Dalham Developments Limited

Notes to the Unaudited Financial Statements for the Period from 5 December 2023 to 31 March 2025

5

Debtors

Current

2025
£

Prepayments

16,829

Other debtors

360,075

 

376,904

6

Creditors

Creditors: amounts falling due within one year

Note

2025
£

Due within one year

 

Loans and borrowings

7

410,000

Trade Creditors

 

19,473

Accruals and deferred income

 

695

Other creditors

 

3,120

 

433,288

7

Loans and borrowings

Current loans and borrowings

2025
£

Other borrowings

410,000

Other borrowings

RG Boyce Trustee Company is denominated in sterling with a nominal interest rate of 10%. The carrying amount at period end is £410,000 ( - £Nil).