Kroger Developments Limited

	Page
Statement of Financial Position	1
Notes to the Financial Statements	2—3

Registered number: 15335278

		31 December 2024
	Notes	£	£
CURRENT ASSETS
Stocks	4	381,596
Debtors	5	961
Cash at bank and in hand		112,573

		495,130
Creditors: Amounts Falling Due Within One Year	6	(152,932 )

NET CURRENT ASSETS (LIABILITIES)			342,198

TOTAL ASSETS LESS CURRENT LIABILITIES			342,198

Creditors: Amounts Falling Due After More Than One Year	7		(350,000 )

NET LIABILITIES			(7,802 )

CAPITAL AND RESERVES
Called up share capital	8		1
Income Statement			(7,803 )

SHAREHOLDERS' FUNDS			(7,802)

For the period ending 31 December 2024 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 Income Statement.

On behalf of the board

Mrs M A Kroger

Director

8 September 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Kroger Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15335278 . The registered office is Dadsley Lodge 49 Wilsic Road, Tickhill, Doncaster, DN11 9LF.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 2

4. Stocks

	31 December 2024
	£
Work in progress	381,596

5. Debtors

	31 December 2024
	£
Due within one year
Other debtors	961

6. Creditors: Amounts Falling Due Within One Year

	31 December 2024
	£
Trade creditors	2,515
Amounts owed to participating interests	142,358
Other creditors	8,059

	152,932

Page 2

Page 3

Kroger Developments Limited

Notes to the Financial Statements (continued)

For the Period 8 December 2023 to 31 December 2024

7. Creditors: Amounts Falling Due After More Than One Year

	31 December 2024
	£
Other loans	350,000

8. Share Capital

	31 December 2024
	£
Allotted, Called up and fully paid	1

9. Related Party Transactions

At the year end a loan amounting to £142,358 was due to Sensible Homes Limited. Sensible Homes Limited is wholly owned by Sanctum 13 Holdings Limited, who is also sole shareholder of Kroger Developments Limited.