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Registration number: 14178827

THEO Developments Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

THEO Developments Ltd

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 3

THEO Developments Ltd

Company Information

Directors | Mr R Theophanous Mrs E Theophanous

Registered office | 1 Bond Street Colne Lancashire BB8 9DG

Accountants | Hargreaves, Brown & Benson Chartered Accountants 1 Bond Street Colne Lancashire BB8 9DG

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
THEO Developments Ltd
for the Year Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of THEO Developments Ltd for the year ended 30 June 2025 as set out on pages 3 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of THEO Developments Ltd, as a body. Our work has been undertaken solely to prepare for your approval the accounts of THEO Developments Ltd and state those matters that we have agreed to state to the Board of Directors of THEO Developments Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than THEO Developments Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that THEO Developments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of THEO Developments Ltd. You consider that THEO Developments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of THEO Developments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Hargreaves, Brown & Benson
Chartered Accountants
1 Bond Street
Colne
Lancashire
BB8 9DG

12 March 2026

THEO Developments Ltd

(Registration number: 14178827)
Balance Sheet as at 30 June 2025

| 2025 £ | 2024 £
Fixed assets | 98,354 | -
Current assets | 332 | 31,223
Prepayments and accrued income | - | 7,087
Creditors: Amounts falling due within one year | (71,250) | (38,210)
Net current (liabilities)/assets | (70,918) | 100
Total assets less current liabilities | 27,436 | 100
Creditors: Amounts falling due after more than one year | (58,310) | -
Accruals and deferred income | (960) | -
| (31,834) | 100
Capital and reserves | (31,834) | 100

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
1 Bond Street
Colne
Lancashire
BB8 9DG

These financial statements were authorised for issue by the Board on 12 March 2026.

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year was 2 (2024 - 2).

THEO Developments Ltd

(Registration number: 14178827)
Balance Sheet as at 30 June 2025

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

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 March 2026 and signed on its behalf by:

......................................... Mr R Theophanous Director