Chris Anderson Residential Development Land Agent Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07659658

Chris Anderson Residential Development Land Agent Limited

Filleted Unaudited Financial Statements

For the year ended

30 June 2025

Chris Anderson Residential Development Land Agent Limited

Statement of Financial Position

30 June 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	6		311		505

Current assets

Debtors	7	1,216	1,041
Cash at bank and in hand		235,962	211,673
		---------	---------
		237,178	212,714

Creditors: amounts falling due within one year	8	49,323		42,986
		---------		---------
Net current assets			187,855		169,728
			---------		---------
Total assets less current liabilities			188,166		170,233

Provisions

Taxation including deferred tax	78	67
	---------	---------
Net assets	188,088	170,166
	---------	---------

Capital and reserves

Called up share capital	100	100
Profit and loss account	187,988	170,066
	---------	---------
Shareholders funds	188,088	170,166
	---------	---------

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 income and retained earnings has not been delivered.

For the year ending 30 June 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Chris Anderson Residential Development Land Agent Limited

Statement of Financial Position (continued)

30 June 2025

These financial statements were approved by the board of directors and authorised for issue on 3 November 2025 , and are signed on behalf of the board by:

Mr C Anderson
Director

Company registration number: 07659658

Chris Anderson Residential Development Land Agent Limited

Notes to the Financial Statements

Year ended 30 June 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 Ground Floor, 3 Wellbrook Court, Girton, Cambridge, CB3 0NA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Turnover in respect of long-term contracts and contracts for ongoing services is recognised by reference to the stage of completion.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	10% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

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	-	25% reducing balance
Fixtures and fittings	-	25% reducing balance
Equipment	-	33% straight line

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 July 2024 and 30 June 2025	201,947
	---------
Amortisation
At 1 July 2024 and 30 June 2025	201,947
	---------
Carrying amount
At 30 June 2025	–
	---------
At 30 June 2024	–
	---------

6. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 July 2024 and 30 June 2025	834	524	2,438	3,796
	----	----	-------	-------
Depreciation
At 1 July 2024	834	524	1,933	3,291
Charge for the year	–	–	194	194
	----	----	-------	-------
At 30 June 2025	834	524	2,127	3,485
	----	----	-------	-------
Carrying amount
At 30 June 2025	–	–	311	311
	----	----	-------	-------
At 30 June 2024	–	–	505	505
	----	----	-------	-------

7. Debtors

	2025	2024
	£	£
Other debtors	1,216	1,041
	-------	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Social security and other taxes	12,246	4,273
Other creditors	37,077	38,713
	--------	--------
	49,323	42,986
	--------	--------

9. Director's advances, credits and guarantees

During the current and previous year the company made advances to and received repayments from the director. Interest has been charged at the official HMRC rate on any overdrawn balances exceeding £10,000, there are no repayment terms.

	2025	2024
	£	£
Advances	–	3,612
Repayments	–	3,612