CARRUTHERS DEVELOPMENTS LIMITED

Registered Number
04395972
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

Company Information
for the year from 1 November 2024 to 31 October 2025


Directors	CARRUTHERS, Alison
	CARRUTHERS, Phillip


Company Secretary	CARRUTHERS, Alison


Registered Address	East Paddocks
	Scaw Road
	High Harrington Workington
	CA14 4LY


Registered Number	04395972 (England and Wales)

CARRUTHERS DEVELOPMENTS LIMITED

Statement of Financial Position
31 October 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	3		400,239		400,239
			400,239		400,239
Current assets
Debtors		-		333,618
Cash at bank and on hand		608,061		105,574
		608,061		439,192
Creditors amounts falling due within one year	4	(162,748)		(8,074)
Net current assets (liabilities)			445,313		431,118
Total assets less current liabilities			845,552		831,357
Net assets			845,552		831,357
Capital and reserves
Called up share capital			10,000		10,000
Profit and loss account			835,552		821,357
Shareholders' funds			845,552		831,357

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 Directors acknowledge 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 Board of Directors on 13 January 2026, and are signed on its behalf by:

CARRUTHERS, Phillip
Director
Registered Company No. 04395972

CARRUTHERS DEVELOPMENTS LIMITED

Notes to the Financial Statements
for the year ended 31 October 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.

	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 the Income Statement

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 the Income Statement

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:

	Investment property
	Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate. These values are adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Income Statement.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property


		£
	Fair value at 01 November 24	400,239
	At 31 October 25	400,239

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	155,842	-
Taxation and social security	3,799	4,899
Other creditors	967	967
Accrued liabilities and deferred income	2,140	2,208
Total	162,748	8,074