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Registered number: 09914303
Richard James Developments Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Richard James Developments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Richard James Developments Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 09914303

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 36,107 |  | 5,472
|  |  | 36,107 |  | 5,472
CURRENT ASSETS
Stocks | 5 | 13,593 |  | 9,495 |
Debtors | 6 | 589,703 |  | 590,298 |
Cash at bank and in hand |  | 7,468 |  | 17,436 |
|  | 610,764 |  | 617,229 |
Creditors: Amounts Falling Due Within One Year | 7 | (277,192 ) |  | (292,946 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 333,572 |  | 324,283
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 369,679 |  | 329,755
NET ASSETS |  |  | 369,679 |  | 329,755
CAPITAL AND RESERVES
Called up share capital | 8 |  | 11 |  | 10
Profit and Loss Account |  |  | 369,668 |  | 329,745
SHAREHOLDERS' FUNDS |  |  | 369,679 |  | 329,755

Page 1
Page 2
Richard James Developments Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 Richard Fisher Director
18 February 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Richard James Developments Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Richard James Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09914303 . The registered office is Little Mesmear, Treglines Lane, St Minver, Cornwall, PL27 6RA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared using the historic cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A- The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
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 | 20% reducing balance
Motor Vehicles | 25% reducing balance

2.4. 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.
2.5. Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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Richard James Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 January 2025 | - | 17,295 | 17,295
Additions | 38,050 | - | 38,050
As at 31 December 2025 | 38,050 | 17,295 | 55,345
Depreciation
As at 1 January 2025 | - | 11,823 | 11,823
Provided during the period | 6,047 | 1,368 | 7,415
As at 31 December 2025 | 6,047 | 13,191 | 19,238
Net Book Value
As at 31 December 2025 | 32,003 | 4,104 | 36,107
As at 1 January 2025 | - | 5,472 | 5,472

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 13,593 |  | 9,495

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 720
Other debtors | 589,703 |  | 589,578
| 589,703 |  | 590,298

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 270,725 |  | 288,276
Taxation and social security | 6,467 |  | 4,670
| 277,192 |  | 292,946

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 11 |  | 10

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