Cuzons Developments Limited - Filleted accounts

Registered number

11139136

Cuzons Developments Limited

Filleted Accounts

31 January 2025

Cuzons Developments Limited
Registered number:		11139136
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Current assets
Stocks		-			1,171,045
Debtors	3	516,167			-
Cash at bank and in hand		367			3,121
		516,534			1,174,166

Creditors: amounts falling due within one year	4	(437,962)			(1,078,925)

Net current assets			78,572			95,241

Total assets less current liabilities			78,572			95,241

Creditors: amounts falling due after more than one year	5		-			(14,298)



Net assets			78,572			80,943

Capital and reserves
Called up share capital			100			100
Revaluation reserve	6		808,172			808,172
Profit and loss account			(729,700)			(727,329)

Shareholder's funds			78,572			80,943

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M Holden
Director
Approved by the board on 29 October 2025

Cuzons Developments Limited
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	0		0


3	Debtors	2025		2024
£			£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest	516,167		-


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Bank loans and overdrafts	-		10,648
	Trade creditors	390		-
	Amounts owed to group undertakings and undertakings in which the company has a participating interest	325		631,947
	Taxation and social security costs	70,335		70,331
	Other creditors	366,912		365,999
		437,962		1,078,925


5	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	-		14,298


6	Revaluation reserve	2025		2024
£			£

	At 1 February 2024	808,172		808,172

	At 31 January 2025	808,172		808,172


7	Other information

	Cuzons Developments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Building 18, Gateway 1000
	Whittle Way, Arlington Business Park
	Stevenage
	Hertfordshire
	SG1 2FP