ACCOUNTS - Final Accounts preparation

Cash and cash equivalents

Registered number: 14382215

CECIL DEVELOPMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 29 SEPTEMBER 2024

CECIL DEVELOPMENTS LIMITED

COMPANY INFORMATION

Director	Daniel Dass


Registered number	14382215


Registered office	Sterling House
	71 Francis Road
	Edgbaston
	Birmingham
	B16 8SP


Accountants	RMY Clements Limited
	Sterling House
	71 Francis Road
	Edgbaston
	Birmingham
	B16 8SP

CECIL DEVELOPMENTS LIMITED

CONTENTS

	Page
Balance Sheet	1 - 2
Notes to the Financial Statements	3 - 5

CECIL DEVELOPMENTS LIMITED

REGISTERED NUMBER: 14382215

BALANCE SHEET

AS AT 29 SEPTEMBER 2024

	29 September	As restated 30 September
	2024	2023
Note	£	£


Current assets
Stocks		2,296,359		2,184,189
Debtors: amounts falling due within one year	4	60,698		61,246
Cash at bank and in hand	5	57		-
		2,357,114		2,245,435
Creditors: amounts falling due within one year	6	(208,926)		(95,337)
Net current assets			2,148,188		2,150,098
Total assets less current liabilities			2,148,188		2,150,098
Creditors: amounts falling due after more than one year	7		(2,149,999)		(2,149,998)

Net (liabilities)/assets			(1,811)		100

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		(1,911)	-
		(1,811)	100

Page 1

CECIL DEVELOPMENTS LIMITED

REGISTERED NUMBER: 14382215

BALANCE SHEET (CONTINUED)

AS AT 29 SEPTEMBER 2024

For the year ended 29 September 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 December 2025.

Daniel Dass

Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

CECIL DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2024

1.	General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 14382215. The Company's registered office is Sterling House, 71 Francis Road, Edgbaston, Birmingham, B16 8SP.
The accounts cover the period from incorporation to 30 September 2023.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Going concern

The directors have prepared the accounts on a going concern basis.

2.3

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).

Page 3

CECIL DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2024

Debtors

					29 September	30 September
					2024	2023
					£	£


Amounts owed by group undertakings	8,000	-
Other debtors	52,698	61,246
	60,698	61,246

Cash at bank and in hand	57	-
	57	-

Trade creditors	1,417	-
Amounts owed to group undertakings	68,015	15,314
Other creditors	139,494	80,023
	208,926	95,337

Page 4

CECIL DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2024

Other creditors	2,149,999	2,149,998
	2,149,999	2,149,998

	The following liabilities were secured:
					29 September
					2024
					£


	Other creditors	2,149,999
		2,149,999

Details of security provided:

Other creditors are secured by fixed and floating charges over the assets of the company.

Allotted, called up and fully paid

100 (2023 - 100) Ordinary Shares shares of £1.00 each	100	100

9.	Related party transactions
	As at the balance sheet date £52,509 (2023: £52,509) was due from the director. The loan is interest free and repayable on demand.

Page 5