IRIS Accounts Production v25.4.0.155 NI676991 Board of Directors 1.4.24 31.3.25 31.3.25 0 0 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh NI676991 2024-03-31 NI676991 2025-03-31 NI676991 2024-04-01 2025-03-31 NI676991 2023-03-31 NI676991 2023-04-01 2024-03-31 NI676991 2024-03-31 NI676991 ns15:NorthernIreland 2024-04-01 2025-03-31 NI676991 ns14:PoundSterling 2024-04-01 2025-03-31 NI676991 ns10:Director1 2024-04-01 2025-03-31 NI676991 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 NI676991 ns10:SmallEntities 2024-04-01 2025-03-31 NI676991 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 NI676991 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 NI676991 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 NI676991 ns10:FullAccounts 2024-04-01 2025-03-31 NI676991 ns10:Director2 2024-04-01 2025-03-31 NI676991 ns10:RegisteredOffice 2024-04-01 2025-03-31 NI676991 ns5:CurrentFinancialInstruments 2025-03-31 NI676991 ns5:CurrentFinancialInstruments 2024-03-31 NI676991 ns5:ShareCapital 2025-03-31 NI676991 ns5:ShareCapital 2024-03-31 NI676991 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 NI676991 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 NI676991 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 NI676991 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31

REGISTERED NUMBER: NI676991 (Northern Ireland)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| DOF DEVELOPMENTS LTD |

DOF DEVELOPMENTS LTD (REGISTERED NUMBER: NI676991)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

DOF DEVELOPMENTS LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | E M Morgan

| D J O'Flynn

| REGISTERED OFFICE: | 17 Clarendon Road

| Belfast

| BT1 3BG

| REGISTERED NUMBER: | NI676991 (Northern Ireland)

| ACCOUNTANTS: | Baker Tilly Mooney Moore

| 17 Clarendon Road

| Belfast

| BT1 3BG

DOF DEVELOPMENTS LTD (REGISTERED NUMBER: NI676991)

BALANCE SHEET

31 MARCH 2025

| 31.3.25 |  | 31.3.24

| Notes | £ | £ |

CURRENT ASSETS

Stocks | - |  | 5,000 |  |

Debtors | 4 | 74,659 |  | 162,703 |  |

Cash at bank | - |  | 8,837 |  |

74,659 |  | 176,540 |  |

CREDITORS

Amounts falling due within one year | 5 | 75,103 |  | 195,316 |  |

NET CURRENT LIABILITIES | (444 | ) | (18,776 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (444 | ) | (18,776 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (446 | ) | (18,778 | ) |

(444 | ) | (18,776 | ) |

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 directors acknowledge their 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.

DOF DEVELOPMENTS LTD (REGISTERED NUMBER: NI676991)

BALANCE SHEET - continued

31 MARCH 2025

The financial statements were approved by the Board of Directors and authorised for issue on 9 December 2025 and were signed on its behalf by:

E M Morgan - Director

DOF DEVELOPMENTS LTD (REGISTERED NUMBER: NI676991)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| DOF Developments Ltd is a private company, limited by shares , registered in Northern Ireland. 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.

| Significant judgements and estimates

| The directors do not believe there are any significant judgements or accounting estimates included in the financial statements.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| All financial instruments of the company are considered to meet the definition of basic financial instruments.

| - Short term debtors and creditors

| Debtors and creditors with no stated interest rate and are receivable or payable on demand are recognised at transaction price, and subject to annual impairment reviews. Any losses arising on impairment are recognised in the profit and loss account.

| - Cash and cash equivalents

| Cash and cash equivalents comprise cash at bank.

| 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.

DOF DEVELOPMENTS LTD (REGISTERED NUMBER: NI676991)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts owed by group undertakings | 28,595 |  | 9,504 |  |

| Amounts owed by joint ventures | 43,064 |  | 133,500 |  |

| Other debtors | 3,000 |  | 19,699 |  |

74,659 |  | 162,703 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.3.25 |  | 31.3.24

£ | £ |

| Amounts owed to group undertakings | 67,234 |  | 97,653 |  |

| Taxation and social security | 7,869 |  | 97,663 |  |

75,103 |  | 195,316 |  |