| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| FOR |
| RONSONS DEVELOPMENTS LIMITED |
| REGISTERED NUMBER: |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| FOR |
| RONSONS DEVELOPMENTS LIMITED |
| RONSONS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558666) |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| RONSONS DEVELOPMENTS LIMITED |
| COMPANY INFORMATION |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Fairway House |
| Links Business Park |
| St Mellons |
| Cardiff |
| CF3 0LT |
| BANKERS: |
| 18 Park Place |
| Cardiff |
| CF10 3DQ |
| SOLICITORS: |
| 3 Assembly Square |
| Britannia Quay |
| Cardiff Bay |
| Cardiff |
| CF10 4PL |
| RONSONS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558666) |
| BALANCE SHEET |
| 30 APRIL 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| Investments | 5 |
| CURRENT ASSETS |
| Debtors | 6 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
8 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | 9 |
| SHAREHOLDERS' FUNDS |
| 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. |
| RONSONS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558666) |
| BALANCE SHEET - continued |
| 30 APRIL 2025 |
| The financial statements were approved by the director and authorised for issue on |
| RONSONS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558666) |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| 1. | STATUTORY INFORMATION |
| Ronsons Developments Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Tangible fixed assets |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Investment properties are revalued annually by the director in accordance with SSAP 19 and the aggregate surplus or deficit where applicable is transferred to the investment revaluation reserve. No depreciation is provided in respect of investment properties; this constitutes a departure from the statutory rules requiring fixed assets to be depreciated over their economic useful lives and is necessary to enable the financial statements to give a true and fair view. Depreciation is only one of many factors reflected in the annual valuation and the amount which might otherwise have been shown cannot be separately identified or quantified. |
| Investments in subsidiaries |
| Investments in subsidiary undertakings are recognised at cost. |
| 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 balance sheet date. |
| RONSONS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558666) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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 NIL (2024 - NIL). |
| 4. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures |
| Freehold | to | Plant and | and |
| property | property | machinery | fittings | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 May 2024 |
| and 30 April 2025 |
| DEPRECIATION |
| At 1 May 2024 |
| Charge for year |
| At 30 April 2025 |
| NET BOOK VALUE |
| At 30 April 2025 |
| At 30 April 2024 |
| RONSONS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558666) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| 5. | FIXED ASSET INVESTMENTS |
| Shares in |
| group |
| undertaki |
| £ |
| COST |
| At 1 May 2024 |
| and 30 April 2025 |
| NET BOOK VALUE |
| At 30 April 2025 |
| At 30 April 2024 |
| The company's investments at the Balance Sheet date in the share capital of companies include the following: |
| Registered office: |
| Nature of business: |
| % |
| Class of shares: | holding |
| 2025 | 2024 |
| £ | £ |
| Aggregate capital and reserves |
| Profit for the year |
| Registered office: |
| Nature of business: |
| % |
| Class of shares: | holding |
| 2025 | 2024 |
| £ | £ |
| Aggregate capital and reserves | ( |
) |
| Loss for the year | ( |
) | ( |
) |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Due from group undertakings | 969,511 | 802,911 |
| Prepayments |
| RONSONS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558666) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Social security and other taxes |
| Amount due to related undertaking | 1,503,968 | 1,356,028 |
| Directors' current accounts | 15,113 | - |
| Accrued expenses |
| The director's loan account is interest free and repayable on demand. |
| 8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans - 1-2 years |
| Bank loans - 2-5 years |
| 9. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 May 2024 |
| Profit for the year |
| Dividends | ( |
) |
| At 30 April 2025 |
| RONSONS DEVELOPMENTS LIMITED (REGISTERED NUMBER: 01558666) |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30 APRIL 2025 |
| 10. | RELATED PARTY DISCLOSURES |
| Mr D.M. Ronson is a director of Ronsons Limited. At the year end, Ronsons Developments Limited owes Ronsons Limited £1,503,968 (2024 - £1,356,028) . No interest is charged on the loan. |
| Ronsons Developments Limited owns 100% of the equity in both Ronsons Rentals Limited and Mount Stuart Square Developments Limited. |
| At the year end, Ronsons Developments Limited was owed £502,942 (2024 - £349,942) from Ronsons Rentals Limited and £466,569 (2024 - £452,969) from Mount Stuart Square Developments Limited. |
| As at 30th April 2025 Ronsons Rentals Limited paid a dividend of £130,000 (2024 - £75,000) up to Ronsons Developments Limited. |
| 11. | ULTIMATE CONTROLLING PARTY |
| Mr D.M. Ronson and Mr J. Ronson are joint ultimate controlling parties by virtue of each owning 30.5% of the equity. |