REGISTERED NUMBER: 03933936 (England and Wales)

Unaudited Financial Statements

for the Period 1 March 2024 to 30 June 2025

for

John Sutton Developments Limited

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

4

DIRECTORS:

M J Sutton

Mrs C E Coxon

REGISTERED OFFICE:

The Cornmill

Dog Lane

Wilson

Derbyshire

DE73 8AH

REGISTERED NUMBER:

03933936 (England and Wales)

ACCOUNTANTS:

M. J. Shapcott & Co. Limited

Chartered Accountants

Charter House, Wyvern Court

Stanier Way

Derby

DE21 6BF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of John Sutton Developments Limited for the period ended 30 June 2025 which comprise the Income Statement, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of John Sutton Developments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of John Sutton Developments Limited and state those matters that we have agreed to state to the Board of Directors of John Sutton Developments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than John Sutton Developments Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that John Sutton Developments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of John Sutton Developments Limited. You consider that John Sutton Developments Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of John Sutton Developments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

M. J. Shapcott & Co. Limited

Chartered Accountants

Charter House, Wyvern Court

Stanier Way

Derby

DE21 6BF

30 September 2025

FIXED ASSETS

Tangible assets

4

-

4,707

CURRENT ASSETS

Stocks

-

1,255,978

Debtors

5

782,034

110,255

Prepayments and accrued income

-

29,980

Cash at bank

2,110,651

1,449,138

2,892,685

2,845,351

CREDITORS

Amounts falling due within one year

6

95,696

160,598

NET CURRENT ASSETS

2,796,989

2,684,753

TOTAL ASSETS LESS CURRENT LIABILITIES

2,796,989

2,689,460

PROVISIONS FOR LIABILITIES

-

(1,177

)

ACCRUALS AND DEFERRED INCOME

-

(2,663

)

NET ASSETS

2,796,989

2,685,620

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

2,796,789

2,685,420

SHAREHOLDERS' FUNDS

2,796,989

2,685,620

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by:

M J Sutton - Director

1.	STATUTORY INFORMATION

John Sutton Developments Limited 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.

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.

Turnover

Turnover is measured at the invoiced value of goods supplied net of VAT and discounts. Turnover from the sale of goods is recognised when the company has transferred the significant risks and rewards of ownership of the goods to the buyer, when the amount of turnover can be measured reliably and when it is probable that the economic benefits associated with the transaction will flow to the company, typically on the delivery of goods.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Stocks

Stock is measured at the lower of cost and net realisable value. Cost is determined on a first in first out or a weighted average cost basis. Cost comprises directly attributable purchase and conversion costs and an allocation of production overheads based on normal operating capacity. Net realisable value is the estimated selling price less estimated costs of completion and selling costs.

Work in progress is calculated from the sales in progress and invoiced after the year end. This includes a relevant proportion of profit.

Taxation

Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 March 2024

30,133

Disposals

(30,133

)

At 30 June 2025

-

DEPRECIATION

At 1 March 2024

25,426

Eliminated on disposal

(25,426

)

At 30 June 2025

-

NET BOOK VALUE

At 30 June 2025

-

At 29 February 2024

4,707

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

782,034

110,255

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,066

2,951

Taxation and social security

75,406

154,168

Other creditors

17,224

3,479

95,696

160,598

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 June 2025 and the year ended 29 February 2024:

2025

2024

£

£

M J Sutton

Balance outstanding at start of period

9,680

10,419

Amounts advanced

772,474

70,557

Amounts repaid

(97,508

)

(71,296

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

684,646

9,680

Interest is charged on these loans at the official rate over the course of the year. The loans provided are repayable on demand.

8.	CESSATION OF TRADE

The company ceased to trade on 30th June 2025