Company registration number 02908641 (England and Wales)
T. & J. CHARNLEIGH DEVELOPMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
30-31 St. James Place
Mangotsfield
Bristol
United Kingdom
BS16 9JB
T. & J. CHARNLEIGH DEVELOPMENTS LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
T. & J. CHARNLEIGH DEVELOPMENTS LIMITED
COMPANY INFORMATION
- 1 -
Directors
Mr T H Plummer
Mrs J L Plummer
Secretary
Mrs J L Plummer
Company number
02908641
Registered office
30-31 St. James Place
Mangotsfield
Bristol
United Kingdom
BS16 9JB
Accountants
TC Group
30-31 St. James Place
Mangotsfield
Bristol
United Kingdom
BS16 9JB
T. & J. CHARNLEIGH DEVELOPMENTS LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 2 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
-
0
174
Investment property
5
-
0
625,000
-
0
625,174
Current assets
Debtors
80
86
Cash at bank and in hand
393,236
37,967
393,316
38,053
Creditors: amounts falling due within one year
6
(177,520)
(416,148)
Net current assets/(liabilities)
215,796
(378,095)
Net assets
215,796
247,079
Capital and reserves
Called up share capital
100
100
Revaluation reserve
-
0
309,989
Profit and loss reserves
215,696
(63,010)
Total equity
215,796
247,079
T. & J. CHARNLEIGH DEVELOPMENTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 3 -

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 September 2025 and are signed on its behalf by:
Mr T H Plummer
Mrs J L Plummer
Director
Director
Company registration number 02908641 (England and Wales)
T. & J. CHARNLEIGH DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

T. & J. Charnleigh Developments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 30-31 St. James Place, Mangotsfield, Bristol, United Kingdom, BS16 9JB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

T. & J. CHARNLEIGH DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
15% on reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end 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.

1.8
Leases

These financial statements for the year ended 30 June 2025 are the first financial statements of T. & J. Charnleigh Developments Limited prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland. The date of transition to FRS 102 was 1 July 2023. The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.

T. & J. CHARNLEIGH DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the opinion of the directors there are no significant judgements or areas of estimation uncertainty.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
4
Tangible fixed assets
Computers
£
Cost
At 1 July 2024
3,658
Disposals
(3,658)
At 30 June 2025
-
0
Depreciation and impairment
At 1 July 2024
3,484
Eliminated in respect of disposals
(3,484)
At 30 June 2025
-
0
Carrying amount
At 30 June 2025
-
0
At 30 June 2024
174
T. & J. CHARNLEIGH DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
5
Investment property
2025
£
Fair value
At 1 July 2024
625,000
Disposals
(625,000)
At 30 June 2025
-
0

Fair value at 30th June 202 3 is represented by:

Valuation in 2018: £162,489

Valuation in 2019: £15,000

Valuation in 2020: £15,500

Valuation in 202 1: £15,240

Valuation in 2022: £Nil

Valuation in 2023: £71,760

Valuation in 2024: £30,000

6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,326
-
0
Other creditors
176,194
416,148
177,520
416,148
2025-06-30 2024-07-01 false false false 10 September 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr T H Plummer Mrs Jeanne L Plummer Mrs J L Plummer 02908641 2024-07-01 2025-06-30 02908641 bus:Director1 2024-07-01 2025-06-30 02908641 bus:CompanySecretaryDirector1 2024-07-01 2025-06-30 02908641 bus:CompanySecretary1 2024-07-01 2025-06-30 02908641 bus:Director2 2024-07-01 2025-06-30 02908641 bus:RegisteredOffice 2024-07-01 2025-06-30 02908641 2025-06-30 02908641 2024-06-30 02908641 core:ComputerEquipment 2025-06-30 02908641 core:ComputerEquipment 2024-06-30 02908641 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 02908641 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 02908641 core:CurrentFinancialInstruments 2025-06-30 02908641 core:CurrentFinancialInstruments 2024-06-30 02908641 core:ShareCapital 2025-06-30 02908641 core:ShareCapital 2024-06-30 02908641 core:RevaluationReserve 2025-06-30 02908641 core:RevaluationReserve 2024-06-30 02908641 core:RetainedEarningsAccumulatedLosses 2025-06-30 02908641 core:RetainedEarningsAccumulatedLosses 2024-06-30 02908641 core:ComputerEquipment 2024-07-01 2025-06-30 02908641 2023-07-01 2024-06-30 02908641 core:ComputerEquipment 2024-06-30 02908641 2024-06-30 02908641 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 02908641 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 02908641 bus:FRS102 2024-07-01 2025-06-30 02908641 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 02908641 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP