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Company registration number: 00841785
Mowbray Development Limited
Unaudited filleted financial statements
30 April 2025
THE BARKER PARTNERSHIP
Chartered Accountants
Thirsk
Mowbray Development Limited
Contents
Directors and other information
Accountants report
Balance sheet
Notes to the financial statements
Mowbray Development Limited
Directors and other information
Directors Mr N Barker
Mr S D Barker
Secretary Mr S D Barker
Company number 00841785
Registered office 17 Central Buildings
Market Place
Thirsk
North Yorkshire
YO7 1HD
Accountants The Barker Partnership
17 Central Buildings
Market Place
Thirsk
North Yorkshire
YO7 1HD
Mowbray Development Limited
Chartered accountants report to the board of directors on the preparation of the
unaudited statutory financial statements of Mowbray Development Limited
Year ended 30 April 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Mowbray Development Limited for the year ended 30 April 2025 which comprise the Balance sheet and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.
This report is made solely to the board of directors of Mowbray Development Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Mowbray Development Limited and state those matters that we have agreed to state to the board of directors of Mowbray Development Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Mowbray Development Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that Mowbray Development Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Mowbray Development Limited. You consider that Mowbray Development Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Mowbray Development Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
The Barker Partnership
Chartered Accountants
17 Central Buildings
Market Place
Thirsk
North Yorkshire
YO7 1HD
3 December 2025
Mowbray Development Limited
Balance sheet
30 April 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 120,000 120,000
_______ _______
120,000 120,000
Current assets
Debtors 6 817 -
Cash at bank and in hand 569 3,978
_______ _______
1,386 3,978
Creditors: amounts falling due
within one year 7 ( 26,455) ( 36,015)
_______ _______
Net current liabilities ( 25,069) ( 32,037)
_______ _______
Total assets less current liabilities 94,931 87,963
_______ _______
Net assets 94,931 87,963
_______ _______
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 93,931 86,963
_______ _______
Shareholders funds 94,931 87,963
_______ _______
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors 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 directors acknowledge their responsibilities for complying with the requirements of the Act 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 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 Profit and loss account has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 03 December 2025 , and are signed on behalf of the board by:
Mr S D Barker
Director
Company registration number: 00841785
Mowbray Development Limited
Notes to the financial statements
Year ended 30 April 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 17 Central Buildings, Market Place, Thirsk, North Yorkshire, YO7 1HD.
The principal activities of the company are property investment and the provision of accountancy consultancy services.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover represents the total value of rents and fees received during the year net of Value Added Tax and derives from the provision of services falling within the company's ordinary activities.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.
Investment property
Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 3 ).
5. Tangible assets
Freehold property Total
£ £
Cost
At 1 May 2024 and 30 April 2025 120,000 120,000
_______ _______
Carrying amount
At 30 April 2025 120,000 120,000
_______ _______
At 30 April 2024 120,000 120,000
_______ _______
Investment property
In accordance with FRS102 investment properties are revalued annually and the aggregate surplus or deficit recognised in the profit and loss account.The fair value of the investment properties has been arrived at on the basis of a valuation carried out recently by a professional valuer.
6. Debtors
2025 2024
£ £
Other debtors 817 -
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Corporation tax 1,634 963
Social security and other taxes 474 725
Other creditors 24,347 34,327
_______ _______
26,455 36,015
_______ _______
8. Related party transactions
Included in creditors at the balance sheet date are amounts owing to directors totalling £8,930 (2024: £17,693). These amounts are interest free and repayable on demand.