REGISTERED NUMBER: 07997441 (England and Wales)

DEVELOPMENT ECOLOGY CONSULTING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

129,428

114,419

CURRENT ASSETS

Debtors

5

93,855

58,697

Cash at bank

158,504

197,252

252,359

255,949

CREDITORS

Amounts falling due within one year

6

161,939

94,575

NET CURRENT ASSETS

90,420

161,374

TOTAL ASSETS LESS CURRENT LIABILITIES

219,848

275,793

PROVISIONS FOR LIABILITIES

18,958

21,740

NET ASSETS

200,890

254,053

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

200,790

253,953

SHAREHOLDERS' FUNDS

200,890

254,053

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 directors acknowledge their 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 September 2025 and were signed on its behalf by:

Mr C P Horgan - Director

1.	STATUTORY INFORMATION

Development Ecology Consulting Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07997441

Registered office:

1 Green Lane

Codford St. Peter

Warminster

Wiltshire

BA12 0NY

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Going concern

The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Turnover

Turnover is derived from the provision of ecological support and services and is recognised upon delivery to the customer. Turnover is recorded at the fair value of the consideration received or receivable, and excludes value added tax and rebates.

Tangible fixed assets

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

Freehold property

-

2% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated 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 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

30,769

7,727

81,208

21,660

141,364

Additions

-

686

49,722

3,939

54,347

Disposals

-

-

(26,995

)

-

(26,995

)

At 31 March 2025

30,769

8,413

103,935

25,599

168,716

DEPRECIATION

At 1 April 2024

500

4,097

11,688

10,660

26,945

Charge for year

615

979

14,496

3,423

19,513

Eliminated on disposal

-

-

(7,170

)

-

(7,170

)

At 31 March 2025

1,115

5,076

19,014

14,083

39,288

NET BOOK VALUE

At 31 March 2025

29,654

3,337

84,921

11,516

129,428

At 31 March 2024

30,269

3,630

69,520

11,000

114,419

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

86,340

53,736

Other debtors

7,515

4,961

93,855

58,697

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

744

1,322

Taxation and social security

54,413

70,198

Other creditors

106,782

23,055

161,939

94,575

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £76,550 (2024 - £69,600) were paid to the directors .

Dividends of £84,450 (2024 - £17,400) were paid to close family members of the directors during the year.

At the balance sheet date, the directors were owed £51,099 (2024 - £17,305).