Company registration number 09674674 (England and Wales)
COLLECTION DEVELOPMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
COLLECTION DEVELOPMENTS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
COLLECTION DEVELOPMENTS LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Intangible assets
-
0
-
0
Current assets
Cash at bank and in hand
1,000
1,000
Creditors: amounts falling due within one year
3
(104,416)
(103,906)
Net current liabilities
(103,416)
(102,906)
Capital and reserves
Called up share capital
4
1,000
1,000
Profit and loss reserves
(104,416)
(103,906)
Total equity
(103,416)
(102,906)

For the financial year ended 31 July 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 director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 6 November 2025
L G Coulson
Director
Company registration number 09674674 (England and Wales)
COLLECTION DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Collection Developments Limited is a private company limited by shares incorporated in England and Wales. The registered office is 52 Butlers Court Road, Beaconsfield, Buckinghamshire, HP9 1SG.

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. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements have been prepared on a going concern basis even though at the Balance Sheet date the company's current liabilities exceeded its current assets by £103,416 (2024: £10 2,906).

The director considers the going concern basis to be appropriate because, in his opinion, the company will continue to obtain sufficient funding to enable it to pay its debts as they fall due.

If the company was unable to continue obtaining sufficient funding to enable it to pay its debt as they fell due, it would be unable to continue trading and adjustment would have to be made to reduce the value of assets to their realisable amount, to provide for any further liabilities which might rise, and to re-classify fixed assets and long term liabilities as current assets and liabilities.

1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are m easured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies, are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

COLLECTION DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
104,416
103,906
4
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
5
Related party transactions

Included within other creditors is an amount of £103,906 (2024: £103,396) owed to the director as at the balance sheet date.

2025-07-31 2024-08-01 false false false 06 November 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity L G Coulson 09674674 2024-08-01 2025-07-31 09674674 2025-07-31 09674674 2024-07-31 09674674 core:CurrentFinancialInstruments 2025-07-31 09674674 core:CurrentFinancialInstruments 2024-07-31 09674674 core:ShareCapital 2025-07-31 09674674 core:ShareCapital 2024-07-31 09674674 core:RetainedEarningsAccumulatedLosses 2025-07-31 09674674 core:RetainedEarningsAccumulatedLosses 2024-07-31 09674674 core:ShareCapitalOrdinaryShareClass1 2025-07-31 09674674 core:ShareCapitalOrdinaryShareClass1 2024-07-31 09674674 bus:Director1 2024-08-01 2025-07-31 09674674 2023-08-01 2024-07-31 09674674 bus:OrdinaryShareClass1 2024-08-01 2025-07-31 09674674 bus:OrdinaryShareClass1 2025-07-31 09674674 bus:OrdinaryShareClass1 2024-07-31 09674674 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 09674674 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 09674674 bus:FRS102 2024-08-01 2025-07-31 09674674 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 09674674 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP