Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-28 2025-02-28 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-03-01 false Property development 2 2 false true false 07082600 2024-03-01 2025-02-28 07082600 2023-03-01 2024-02-29 07082600 2025-02-28 07082600 2024-02-29 07082600 2023-03-01 07082600 c:Director1 2024-03-01 2025-02-28 07082600 d:PlantMachinery 2024-03-01 2025-02-28 07082600 d:PlantMachinery 2025-02-28 07082600 d:PlantMachinery 2024-02-29 07082600 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 07082600 d:MotorVehicles 2024-03-01 2025-02-28 07082600 d:MotorVehicles 2025-02-28 07082600 d:MotorVehicles 2024-02-29 07082600 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 07082600 d:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 07082600 d:CurrentFinancialInstruments 2025-02-28 07082600 d:CurrentFinancialInstruments 2024-02-29 07082600 d:CurrentFinancialInstruments d:WithinOneYear 2025-02-28 07082600 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 07082600 d:ShareCapital 2025-02-28 07082600 d:ShareCapital 2024-02-29 07082600 d:ShareCapital 2023-03-01 07082600 d:RetainedEarningsAccumulatedLosses 2024-03-01 2025-02-28 07082600 d:RetainedEarningsAccumulatedLosses 2025-02-28 07082600 d:RetainedEarningsAccumulatedLosses 2023-03-01 2024-02-29 07082600 d:RetainedEarningsAccumulatedLosses 2024-02-29 07082600 d:RetainedEarningsAccumulatedLosses 2023-03-01 07082600 c:FRS102 2024-03-01 2025-02-28 07082600 c:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 07082600 c:FullAccounts 2024-03-01 2025-02-28 07082600 c:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 07082600 e:PoundSterling 2024-03-01 2025-02-28 iso4217:GBP xbrli:pure

Registered number: 07082600 CYBELE DEVELOPMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 FEBRUARY 2025
CYBELE DEVELOPMENTS LIMITED REGISTERED NUMBER: 07082600 BALANCE SHEET AS AT 28 FEBRUARY 2025
|  | 28 February |  | 29 February
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 7,122
|  |  | - |  | 7,122
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1,140,925 |  | 1,080,997 |
Cash at bank and in hand | 6 | 35,059 |  | 134,772 |
|  | 1,175,984 |  | 1,215,769 |
Creditors: amounts falling due within one year | 7 | (450,328) |  | (464,881) |
Net current assets |  |  | 725,656 |  | 750,888
Total assets less current liabilities |  |  | 725,656 |  | 758,010
Net assets |  |  | 725,656 |  | 758,010
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 725,556 |  | 757,910
|  |  | 725,656 |  | 758,010
Page 1
CYBELE DEVELOPMENTS LIMITED REGISTERED NUMBER: 07082600 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 October 2025.
Gregory Charles James
Director
The notes on pages 5 to 8 form part of these financial statements. Page 2
CYBELE DEVELOPMENTS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 28 FEBRUARY 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 March 2024 | 100 | 757,910 | 758,010
Comprehensive income for the year |  |  |
Loss for the year | - | (32,354) | (32,354)
At 28 February 2025 | 100 | 725,556 | 725,656
| The notes on pages 5 to 8 form part of these financial statements.
Page 3
CYBELE DEVELOPMENTS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 29 FEBRUARY 2024
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 March 2023 | 100 | 791,174 | 791,274
Comprehensive income for the year |  |  |
Loss for the year | - | (33,264) | (33,264)
At 29 February 2024 | 100 | 757,910 | 758,010
| The notes on pages 5 to 8 form part of these financial statements.
Page 4
CYBELE DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
Cybele Developments Limited is a private company incorporated in England. The company's registered office is 56 West Street, Stratford-upon-Avon, Warwickshire CV37 6DR. These financial statements are presented in £ Sterling which is the functional currency of the company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.3 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 5
CYBELE DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.5 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Motor vehicles | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  |  | 2 | 2
Page 6
CYBELE DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 March 2024 | 11,320 | 58,405 | 69,725
| At 28 February 2025 | 11,320 | 58,405 | 69,725
| Depreciation |  |  |
| At 1 March 2024 | 9,451 | 53,152 | 62,603
| Charge for the year on owned assets | 1,869 | 5,253 | 7,122
| At 28 February 2025 | 11,320 | 58,405 | 69,725
| Net book value |  |  |
| At 28 February 2025 | - | - | -
| At 29 February 2024 | 1,869 | 5,253 | 7,122
Page 7
CYBELE DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
5. | Debtors
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 984,646 | 1,068,235
| Other debtors | 156,279 | 12,762
|  | 1,140,925 | 1,080,997
6. | Cash and cash equivalents
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 35,059 | 134,772
|  | 35,059 | 134,772
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 28 February | 29 February
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 17,719 | 25,761
| Trade creditors | 74 | -
| Other creditors | 432,535 | 439,120
|  | 450,328 | 464,881
Page 8