Company registration number 09924018 (England and Wales)
PRESCOT DEVELOPMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PRESCOT DEVELOPMENTS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
PRESCOT DEVELOPMENTS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
-
0
2,482
Current assets
Debtors
4
151,900
128,965
Cash at bank and in hand
667
56,933
152,567
185,898
Creditors: amounts falling due within one year
5
(13,420)
(15,315)
Net current assets
139,147
170,583
Total assets less current liabilities
139,147
173,065
Creditors: amounts falling due after more than one year
6
-
0
(8,333)
Net assets
139,147
164,732
Capital and reserves
Called up share capital
7
4
4
Profit and loss reserves
139,143
164,728
Total equity
139,147
164,732
PRESCOT DEVELOPMENTS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 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 4 March 2026 and are signed on its behalf by:
C Higgins
Director
Company registration number 09924018 (England and Wales)
PRESCOT DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Prescot Developments Limited is a private company limited by shares incorporated in England and Wales. The registered office is Suites C,D,E, & F, 14th Floor The Plaza, 100 Old Hall Street, Liverpool, L3 9QJ.

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.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles
25% on a reducing balance basis
2
Employees

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

2025
2024
Number
Number
2
2
PRESCOT DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
2
Employees
(Continued)
- 4 -
3
Tangible fixed assets
Motor vehicles
£
Cost
At 1 January 2025 and 31 December 2025
19,000
Depreciation and impairment
At 1 January 2025
16,518
Depreciation charged in the year
2,482
At 31 December 2025
19,000
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
2,482
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1
65,002
Amounts owed by undertakings in which the company has a participating interest
145,104
57,720
Other debtors
4,179
3,657
Prepayments and accrued income
2,616
2,586
151,900
128,965
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
8,333
10,000
Trade creditors
244
387
Other creditors
2,388
2,388
Accruals and deferred income
2,455
2,540
13,420
15,315
PRESCOT DEVELOPMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
8,333
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
2
2
2
2
Ordinary "A" Shares of £1 each
2
2
2
2
4
4
4
4
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