Company registration number 15784320 (England and Wales)
NEWTHORPE DEVELOPMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
NEWTHORPE DEVELOPMENTS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
NEWTHORPE DEVELOPMENTS LTD
BALANCE SHEET
AS AT 30 JUNE 2025
30 June 2025
- 1 -
2025
Notes
£
£
Fixed assets
Investments
3
3,511,191
Current assets
Debtors
4
20
Creditors: amounts falling due within one year
5
(3,511,191)
Net current liabilities
(3,511,171)
Net assets
20
Capital and reserves
Called up share capital
6
20

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 16 February 2026 and are signed on its behalf by:
C Hague
Director
Company registration number 15784320 (England and Wales)
NEWTHORPE DEVELOPMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Newthorpe Developments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Prospect Farm, High Bradfield, Sheffield, South Yorkshire, S6 6LJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.3
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

NEWTHORPE DEVELOPMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
Number
Total
4
3
Fixed asset investments
2025
£
Shares in group undertakings
3,511,191
Movements in fixed asset investments
Shares in subsidiaries
£
Cost
At 17 June 2024
-
Additions
3,511,191
At 30 June 2025
3,511,191
Carrying amount
At 30 June 2025
3,511,191
4
Debtors
2025
Amounts falling due within one year:
£
Other debtors
20
NEWTHORPE DEVELOPMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
£
Other creditors
3,511,191
6
Called up share capital
2025
2025
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of 10p each
200
20

On incorporation on 17 June 2024, 200 10p Ordinary shares were issued at par.

2025-06-30 2024-06-17 false false false 16 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity M Hague R Woodhouse-Hague C Hague K Helliwell 15784320 2024-06-17 2025-06-30 15784320 2025-06-30 15784320 core:CurrentFinancialInstruments 2025-06-30 15784320 core:ShareCapital 2025-06-30 15784320 core:ShareCapitalOrdinaryShareClass1 2025-06-30 15784320 bus:Director3 2024-06-17 2025-06-30 15784320 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 15784320 bus:OrdinaryShareClass1 2024-06-17 2025-06-30 15784320 bus:OrdinaryShareClass1 2025-06-30 15784320 bus:PrivateLimitedCompanyLtd 2024-06-17 2025-06-30 15784320 bus:SmallCompaniesRegimeForAccounts 2024-06-17 2025-06-30 15784320 bus:FRS102 2024-06-17 2025-06-30 15784320 bus:AuditExemptWithAccountantsReport 2024-06-17 2025-06-30 15784320 bus:Director1 2024-06-17 2025-06-30 15784320 bus:Director2 2024-06-17 2025-06-30 15784320 bus:Director4 2024-06-17 2025-06-30 15784320 bus:FullAccounts 2024-06-17 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP