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Company Registration No. 13142326 (England and Wales)
DEVELOPMENT & BUILDING LTD Unaudited accounts for the year ended 31 January 2025
DEVELOPMENT & BUILDING LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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DEVELOPMENT & BUILDING LTD Company Information for the year ended 31 January 2025
Director
TOUQAN, Dalia Izzeldeen Mahmoud
Company Number
13142326 (England and Wales)
Registered Office
28 PENNINE DRIVE LONDON NW2 1PD ENGLAND
Accountants
Melon Accountants Ltd 96 Wilton Road London SW1V 1DW
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DEVELOPMENT & BUILDING LTD Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
54,880 
12,770 
Current assets
Inventories
717,000 
- 
Debtors
5
- 
30,766 
Cash at bank and in hand
516,701 
11,073 
1,233,701 
41,839 
Creditors: amounts falling due within one year
6
(895,157)
(20,170)
Net current assets
338,544 
21,669 
Total assets less current liabilities
393,424 
34,439 
Creditors: amounts falling due after more than one year
7
(177,535)
- 
Net assets
215,889 
34,439 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
215,888 
34,438 
Shareholders' funds
215,889 
34,439 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 April 2025 and were signed on its behalf by
TOUQAN, Dalia Izzeldeen Mahmoud Director Company Registration No. 13142326
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DEVELOPMENT & BUILDING LTD Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
DEVELOPMENT & BUILDING LTD is a private company, limited by shares, registered in England and Wales, registration number 13142326. The registered office is 28 PENNINE DRIVE, LONDON, NW2 1PD, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 January 2025 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 February 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
straight line over 4 years
Motor vehicles
straight line over 6 years
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
8,029 
15,041 
23,070 
Additions
20,000 
29,000 
49,000 
At 31 January 2025
28,029 
44,041 
72,070 
Depreciation
At 1 February 2024
1,300 
9,000 
10,300 
Charge for the year
1,050 
5,840 
6,890 
At 31 January 2025
2,350 
14,840 
17,190 
Net book value
At 31 January 2025
25,679 
29,201 
54,880 
At 31 January 2024
6,729 
6,041 
12,770 
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DEVELOPMENT & BUILDING LTD Notes to the Accounts for the year ended 31 January 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
30,766 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
4,822 
5,152 
Trade creditors
386,000 
- 
Taxes and social security
45,135 
918 
Accruals
8,200 
1,600 
Deferred income
451,000 
12,500 
895,157 
20,170 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
177,535 
- 
8
Average number of employees
During the year the average number of employees was 4 (2024: 4).
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