REGISTERED NUMBER: 11232178 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

STOWHILL DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Z Baheri

REGISTERED OFFICE:

Studio I1C

Witan Studios

Witan Gate

Milton Keynes

MK9 1EF

REGISTERED NUMBER:

11232178 (England and Wales)

ACCOUNTANTS:

Panton Accountancy Services Limited

Studio I1C

Witan Studios

Witan Gate

Milton Keynes

Buckinghamshire

MK9 1EF

FIXED ASSETS

Investment property

4

550,000

550,000

CREDITORS

Amounts falling due within one year

5

364,667

343,483

NET CURRENT LIABILITIES

(364,667

)

(343,483

)

TOTAL ASSETS LESS CURRENT LIABILITIES

185,333

206,517

CREDITORS

Amounts falling due after more than one year

6

140,000

140,000

NET ASSETS

45,333

66,517

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

230,000

230,000

Retained earnings

(184,767

)

(163,583

)

45,333

66,517

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 December 2025 and were signed by:

Z Baheri - Director

1.	STATUTORY INFORMATION

Stowhill Developments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

550,000

NET BOOK VALUE

At 31 March 2025

550,000

At 31 March 2024

550,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2019

230,000

**	TOTAL SHOWN ON CLIENT SCREEN - REVALUATION ANALYSIS - DOES NOT AGREE TO TOTAL OF FIXED ASSET 'COST' ACCOUNT HELD AT END OF YEAR IN RESPECT OF

INVESTMENT PROPERTY

'COST' ACCOUNT TOTAL

Cost/valuation b/f

550,000

550,000

CLIENT SCREEN TOTAL

=

-

If investment property had not been revalued it would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

320,000

320,000

Investment property was valued on an open market basis basis on 31 March 2020 by the directors .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1,500

1,500

Taxation and social security

1,010

1,010

Other creditors

362,157

340,973

364,667

343,483

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

140,000

140,000

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

140,000

140,000

The loan is secured by way of a floating charge over the property in the company.

8.

RESERVES

Revaluation

reserve

£

At 1 April 2024

and 31 March 2025

230,000

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Z Baheri.