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Company registration number: 4736656
I L Developments Limited
Unaudited filleted financial statements
30 April 2025
I L Developments Limited
Contents
Directors and other information
Accountant's report
Statement of financial position
Statement of changes in equity
Notes to the financial statements
I L Developments Limited
Directors and other information

| Director | Mr I C W Logan
| Secretary | S Logan
| Company number | 4736656
| Registered office | Sovereign House
|  | 82 West Street
|  | Sovereign House
|  | Essex
|  | SS4 1AS
| Business address | Combe Farm
|  | Withycombe
|  | Nr Minehead
|  | Somerset
|  | TA24 6QF
| Accountant | Murphy Collins Limited
|  | Sovereign House
|  | 82 West Street
|  | Rochford
|  | Essex
|  | SS4 1AS

I L Developments Limited
Chartered accountant's report to the director on the preparation of the
unaudited statutory financial statements of I L Developments Limited
Year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of I L Developments Limited for the year ended 30 April 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given me.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the director of I L Developments Limited, as a body, in accordance with the terms of my engagement letter. My work has been undertaken solely to prepare for your approval the financial statements of I L Developments Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than I L Developments Limited and its director as a body for my work or for this report.
It is your duty to ensure that I L 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 loss of I L Developments Limited. You consider that I L Developments Limited is exempt from the statutory audit requirement for the year.
I have not been instructed to carry out an audit or a review of the financial statements of I L Developments Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.
Murphy Collins Limited
Chartered Accountants
Sovereign House
82 West Street
Rochford
Essex
SS4 1AS
6 October 2025
I L Developments Limited
Statement of financial position
30 April 2025

|  |  | 2025 |  |  |  | 2024 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Tangible assets |  | 6 | 640 |  |  |  | 711 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 640 |  |  |  | 711
Current assets |  |  |  |  |  |  |  |  |
Debtors |  | 7 | - |  |  |  | 2,561 |  |
Cash at bank and in hand |  |  | 3,945 |  |  |  | 2,620 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 3,945 |  |  |  | 5,181 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 8 | ( 36,951) |  |  |  | ( 19,854) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 33,006) |  |  |  | ( 14,673)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | ( 32,366) |  |  |  | ( 13,962)
Provisions for liabilities |  | 9 |  |  | ( 121) |  |  |  | ( 135)
|  |  |  |  | _______ |  |  |  | _______
Net liabilities |  |  |  |  | ( 32,487) |  |  |  | ( 14,097)
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  | 11 |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  |  | ( 32,587) |  |  |  | ( 14,197)
|  |  |  |  | _______ |  |  |  | _______
Shareholders deficit |  |  |  |  | ( 32,487) |  |  |  | ( 14,097)
|  |  |  |  | _______ |  |  |  | _______

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 06 October 2025 , and are signed on behalf of the board by:
Mr I C W Logan
Director
Company registration number: 4736656
I L Developments Limited
Statement of changes in equity
Year ended 30 April 2025

|  | Called up share capital |  | Profit and loss account | Total |  |  |  |  |
|  | £ |  | £ | £ |  |  |  |  |
At 1 May 2023 |  | 100 |  | ( 9,571) | ( 9,471) |  |  |  |  |
Loss for the year |  |  |  | ( 4,626) | ( 4,626) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | ( 4,626) | ( 4,626) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 April 2024 and 1 May 2024 |  | 100 |  | ( 14,197) | ( 14,097) |  |  |  |  |
Loss for the year |  |  |  | ( 18,390) | ( 18,390) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
Total comprehensive income for the year |  | - |  | ( 18,390) | ( 18,390) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |
At 30 April 2025 |  | 100 |  | ( 32,587) | ( 32,487) |  |  |  |  |
|  | _______ |  | _______ | _______ |  |  |  |  |

I L Developments Limited
Notes to the financial statements
Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Sovereign House, 82 West Street, Sovereign House, Essex, SS4 1AS.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 10 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tax on loss
Major components of tax income

|  |  | 2025 | 2024
|  |  | £ | £
| Current tax: |  |  |
| UK current tax expense/income |  | - | ( 587)
|  |  | _______ | _______
| Deferred tax: |  |  |
| Origination and reversal of timing differences |  | ( 14) | 107
|  |  | _______ | _______
| Tax on loss |  | ( 14) | ( 480)
|  |  | _______ | _______

6. Tangible assets

|  | Plant and machinery | Total |  |  |  |  |
|  | £ | £ |  |  |  |  |
| Cost |  |  |  |  |  |  |
| At 1 May 2024 and 30 April 2025 | 1,844 | 1,844 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 May 2024 | 1,133 | 1,133 |  |  |  |  |
| Charge for the year | 71 | 71 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 April 2025 | 1,204 | 1,204 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 April 2025 | 640 | 640 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |
| At 30 April 2024 | 711 | 711 |  |  |  |  |
|  | _______ | _______ |  |  |  |  |

7. Debtors

|  |  | 2025 | 2024
|  |  | £ | £
| Other debtors |  | - | 2,561
|  |  | _______ | _______

8. Creditors: amounts falling due within one year

|  |  | 2025 | 2024
|  |  | £ | £
| Other creditors |  | 36,951 | 19,854
|  |  | _______ | _______

9. Provisions

|  | Deferred tax (note 10) | Total |  |  |
|  | £ | £ |  |  |
| At 1 May 2024 | 135 | 135 |  |  |
| Charges against provisions | ( 14) | ( 14) |  |  |
|  | _______ | _______ |  |  |
| At 30 April 2025 | 121 | 121 |  |  |
|  | _______ | _______ |  |  |

10. Deferred tax
The deferred tax included in the statement of financial position is as follows:

|  |  | 2025 | 2024
|  |  | £ | £
| Included in provisions (note 9) |  | 121 | 135
|  |  | _______ | _______

The deferred tax account consists of the tax effect of timing differences in respect of:

|  |  | 2025 | 2024
|  |  | £ | £
| Accelerated capital allowances |  | 121 | 135
|  |  | _______ | _______

11. Called up share capital
Issued, called up and fully paid

|  |  | 2025 |  |  |  | 2024 |  |
|  |  | No |  | £ |  | No |  | £
| Ordinary shares of £ 1.00 each |  | 100 |  | 100 |  | 100 |  | 100
|  |  | _______ |  | _______ |  | _______ |  | _______

12. Directors advances, credits and guarantees

| During the year the director entered into the following advances and credits with the company: |  |  |  |  |  |
2025 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr I C W Logan | ( 17,254) | ( 17,477) | ( 34,731) |  |  |
|  | _______ | _______ | _______ |  |  |
2024 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| Mr I C W Logan | ( 12,665) | ( 4,589) | ( 17,254) |  |  |
|  | _______ | _______ | _______ |  |  |

13. Controlling party
Mr I Logan and Mrs S Logan who are equal shareholders, jointly control the company.
14. Going concern
The funding of the company has been met by the continued support of Mr I Logan, who is a director and shareholder. The director has made a commitment not to seek repayment of the loan until cashflow permits.