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Registered number: 05674792
Scheuch Developments Ltd
Financial Statements
For The Year Ended 31 January 2025
C K R
Chartered Certified Accountants
CKR House
70 East Hill
Dartford
Kent
DA1 1RZ
Scheuch Developments Ltd
Contents
Contents

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

Page 1
Scheuch Developments Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 05674792

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 12,933 |  | 17,243
|  |  | 12,933 |  | 17,243
CURRENT ASSETS
Stocks | 5 | 853,661 |  | 718,411 |
Debtors | 6 | 38,334 |  | 16,815 |
Cash at bank and in hand |  | 36,286 |  | 241,688 |
|  | 928,281 |  | 976,914 |
Creditors: Amounts Falling Due Within One Year | 7 | (325,572 ) |  | (245,727 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 602,709 |  | 731,187
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 615,642 |  | 748,430
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (623,620 ) |  | (628,209 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,800 ) |  | (3,343 )
NET (LIABILITIES)/ASSETS |  |  | (13,778 ) |  | 116,878
CAPITAL AND RESERVES
Called up share capital | 10 |  | 200 |  | 200
Profit and Loss Account |  |  | (13,978 ) |  | 116,678
SHAREHOLDERS' FUNDS |  |  | (13,778) |  | 116,878

Page 1
Page 2
Scheuch Developments Ltd
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Dwinder Tamna Director
21 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Scheuch Developments Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Scheuch Developments Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05674792 . The registered office is 81 Caldy Road, Belvedere, Kent, DA17 6JT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts plus expected sales valueupon completion of ongoing development works, apportioned by the percentage of completion to date.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% on a reducing balance basis
Motor Vehicles | 25% on a reducing balance basis
Computer Equipment | 33.33% straight line

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses. Expenditure in excess of the extected total costs to completion pro-rata at the level of completion is carried forward as stock & work in progress
None of the housing units have been sold as at the balance sheet date, so no income has been accrued, nor any profit element taken thereron.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
Scheuch Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2024 | 22,990 | 933 | 23,923
As at 31 January 2025 | 22,990 | 933 | 23,923
Depreciation
As at 1 February 2024 | 5,747 | 933 | 6,680
Provided during the period | 4,310 | - | 4,310
As at 31 January 2025 | 10,057 | 933 | 10,990
Net Book Value
As at 31 January 2025 | 12,933 | - | 12,933
As at 1 February 2024 | 17,243 | - | 17,243

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 839,711 |  | 704,461
Finished goods | 13,950 |  | 13,950
| 853,661 |  | 718,411

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 11,724 |  | 11,724
Corporation tax recoverable assets | 17,133 |  | 1,335
Director's loan account | 5,721 |  | -
| 34,578 |  | 13,059
Due after more than one year
Trade debtors | 3,756 |  | 3,756
| 38,334 |  | 16,815

Page 4
Page 5
Scheuch Developments Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 47,395 |  | 42,325
VAT | 6,526 |  | 3,954
Other creditors (MIL Loan) | 102,304 |  | 102,303
Capital on Tap | - |  | 12
Accruals and deferred income | 169,347 |  | 96,074
Director's loan account | - |  | 1,059
| 325,572 |  | 245,727

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 30,094 |  | 34,683
Other creditors | 593,526 |  | 593,526
| 623,620 |  | 628,209

9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
A debenture was registered 17 July 2023 with a Fixed Charge which contains a negative pledge.
Further debentures were registered by a new financier 10 July 2024 on land for a new site (fixed charge & negative pledge),
plus a floating charge over all property or undertaking of the company.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade Creditors | 47,394 |  | 42,325
Bank loans and overdrafts | 30,093 |  | 34,683
Other Creditors | 695,830 |  | 695,829
Accruals and deferred income | 169,347 |  | 96,074

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

11. Reserves

| Profit and Loss Account
--- | ---
| £
As at 1 February 2024 | 116,678
Loss for the year and total comprehensive income | (130,656 )
Dividends paid | -
As at 31 January 2025 | (13,978 )

Page 5