REGISTERED NUMBER: 09805832 (England and Wales)

DACORUM DEVELOPMENTS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

J Pandeli

REGISTERED OFFICE:

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

REGISTERED NUMBER:

09805832 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Tangible assets

4

85,000

70,000

CURRENT ASSETS

Debtors

5

37,502

190,000

Cash at bank and in hand

446

2,183

37,948

192,183

CREDITORS

Amounts falling due within one year

6

7,541

720

NET CURRENT ASSETS

30,407

191,463

TOTAL ASSETS LESS CURRENT LIABILITIES

115,407

261,463

CREDITORS

Amounts falling due after more than one year

7

(32,023

)

(63,665

)

PROVISIONS FOR LIABILITIES

(21,050

)

(17,250

)

NET ASSETS

62,334

180,548

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

8

61,950

-

Retained earnings

284

180,448

SHAREHOLDERS' FUNDS

62,334

180,548

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 director acknowledges his 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.

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 director and authorised for issue on 1 September 2025 and were signed by:

J Pandeli - Director

1.	STATUTORY INFORMATION

Dacorum 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.

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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 April 2024

70,000

Revaluations

15,000

At 31 March 2025

85,000

NET BOOK VALUE

At 31 March 2025

85,000

At 31 March 2024

70,000

Cost or valuation at 31 March 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2025

15,000

-

15,000

Valuation in 2024

63,000

-

63,000

Valuation in 2023

6,000

-

6,000

Cost

1,000

-

1,000

85,000

-

85,000

5.

DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

37,502

190,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

6,821

-

Other creditors

720

720

7,541

720

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

32,023

45,666

Amounts owed to group undertakings

-

17,999

32,023

63,665

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

45,666

8.

RESERVES

Fair

value

reserve

£

Fair value movements

61,950

At 31 March 2025

61,950

9.	ULTIMATE CONTROLLING PARTY

At the yearend, the company was fully owned by it's parent company, Dacorum Limited.