REGISTERED NUMBER: 12567556 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DUDLEY TAYLOR DEVELOPMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M J Taylor

C J Taylor

REGISTERED OFFICE:

Leafield Estate

Stratford Road

Warwick

Warwickshire

CV34 6RA

REGISTERED NUMBER:

12567556 (England and Wales)

ACCOUNTANTS:

LDP Luckmans

1110 Elliott Court

Coventry Business Park

Herald Avenue

Coventry

West Midlands

CV5 6UB

FIXED ASSETS

Tangible assets

4

36,275

44,046

Investment property

5

21,199,001

17,937,458

21,235,276

17,981,504

CURRENT ASSETS

Debtors

6

592,008

532,259

Cash at bank

674,912

280,583

1,266,920

812,842

CREDITORS

Amounts falling due within one year

7

3,463,780

4,084,517

NET CURRENT LIABILITIES

(2,196,860

)

(3,271,675

)

TOTAL ASSETS LESS CURRENT LIABILITIES

19,038,416

14,709,829

PROVISIONS FOR LIABILITIES

815,386

-

NET ASSETS

18,223,030

14,709,829

CAPITAL AND RESERVES

Called up share capital

8

1

1

Revaluation reserve

9

3,131,221

-

Retained earnings

15,091,808

14,709,828

SHAREHOLDERS' FUNDS

18,223,030

14,709,829

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.

The financial statements were approved by the Board of Directors and authorised for issue on 16 December 2025 and were signed on its behalf by:

M J Taylor - Director

1.	STATUTORY INFORMATION

Dudley Taylor Developments Ltd 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.

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.

Turnover

Turnover represents rental income from properties held.

Rental income is recognised on a straight line basis in accordance with FRS 102 section 20.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on cost

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

72,445

31,111

103,556

Additions

-

2,038

2,038

At 31 March 2025

72,445

33,149

105,594

DEPRECIATION

At 1 April 2024

29,467

30,043

59,510

Charge for year

8,596

1,213

9,809

At 31 March 2025

38,063

31,256

69,319

NET BOOK VALUE

At 31 March 2025

34,382

1,893

36,275

At 31 March 2024

42,978

1,068

44,046

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

17,937,458

Revaluations

3,946,607

At 31 March 2025

21,884,065

DEPRECIATION

Charge for year

685,064

At 31 March 2025

685,064

NET BOOK VALUE

At 31 March 2025

21,199,001

At 31 March 2024

17,937,458

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

3,946,607

Cost

17,937,458

21,884,065

6.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

216,884

170,143

Amounts owed by group undertakings

1,750

51,750

Other debtors

90,014

-

Prepayments

30,093

47,483

338,741

269,376

Amounts falling due after more than one year:

Prepayments and accrued income

253,267

262,883

Aggregate amounts

592,008

532,259

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,667

-

Amounts owed to group undertakings

61,825

111,825

Amounts owed to associates

3,187,242

3,798,000

Tax

-

18,471

Social security and other taxes

128,645

108,457

Other creditors

38,961

3,229

Accrued expenses

42,440

44,535

3,463,780

4,084,517

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

0.01

1

1

9.

RESERVES

Revaluation

reserve

£

Reserve transfer

3,131,221

At 31 March 2025

3,131,221