Aequus Land (Dorrington) Ltd


Director	Simon A M Corner


Registered Address	Grosvenor House
	St. Pauls Square
	Birmingham
	B3 1RB


Registered Number	11040326 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Current assets
Stocks	3	556,525		556,525
Debtors	4	3,781		2,356
Cash at bank and on hand		2,176		1,000
		562,482		559,881
Creditors amounts falling due within one year	5	(716,407)		(715,181)
Net current assets (liabilities)			(153,925)		(155,300)
Total assets less current liabilities			(153,925)		(155,300)
Net assets			(153,925)		(155,300)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(154,025)		(155,400)
Shareholders' funds			(153,925)		(155,300)

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 9 December 2025, and are signed on its behalf by:

Simon A M Corner
Director
Registered Company No. 11040326

Aequus Land (Dorrington) Ltd

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Government grants or assistance
	Government revenue grants are recognised in the financial statements in the period in which they are received. Any related expenditure is not offset but recognised separately within the same financial period as the income is received.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Stocks

	2025	2024
	£	£
Work in progress	556,525	556,525
Total	556,525	556,525

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	-	1,500
Other debtors	3,781	856
Total	3,781	2,356

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	2,246	3,258
Amounts owed to related parties	708,878	710,422
Taxation and social security	322	-
Other creditors	3,460	-
Accrued liabilities and deferred income	1,501	1,501
Total	716,407	715,181


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. Other creditors relate to refundable deposits.

6.	Related party transactions
	The company has a loan outstanding to its parent company of £676,798 (2024: £669,798). This loan was granted on an unsecured, interest free basis. There are no fixed repayment conditions and the loan is therefore shown as repayable in one year. The company has a loan outstanding to a director and shareholder of £14,080 (2024: £10,624). This loan was granted on an unsecured, interest free basis. There are no fixed repayment conditions and the loan is therefore shown as repayable in one year. The company has a loan outstanding to a company with a common director and shareholder of £18,000 (2024: £30,000). This loan was granted on an unsecured, interest free basis. There are no fixed repayment conditions and the loan is therefore shown as repayable in one year.

Related party transactions

The company has a loan outstanding to its parent company of £676,798 (2024: £669,798). This loan was granted on an unsecured, interest free basis. There are no fixed repayment conditions and the loan is therefore shown as repayable in one year.

The company has a loan outstanding to a  director and shareholder of £14,080 (2024: £10,624). This loan was granted on an unsecured, interest free basis. There are no fixed repayment conditions and the loan is therefore shown as repayable in one year.

The company has a loan outstanding to a company with a common director and shareholder of £18,000 (2024: £30,000). This loan was granted on an unsecured, interest free basis. There are no fixed repayment conditions and the loan is therefore shown as repayable in one year.