Company registration number 05557154 (England and Wales)
DELL DEVELOPMENTS LIMITED,
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
DELL DEVELOPMENTS LIMITED,
COMPANY INFORMATION
Director
Mr D Alford
Secretary
Mr D Alford
Company number
05557154
Registered office
Birch Hill Rutland Gardens
Bursledon
Southampton
SO31 8FZ
Accountants
Xeinadin
First Floor Secure House
Lulworth Close
Chandler's Ford
Eastleigh
Hampshire
England
SO53 3TL
DELL DEVELOPMENTS LIMITED,
CONTENTS
Page
Director's report
1
Accountants' report
2
Balance sheet
3
Notes to the financial statements
4 - 8
DELL DEVELOPMENTS LIMITED,
DIRECTOR'S REPORT
FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

The director presents his annual report and financial statements for the year ended 30 June 2025.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr D Alford
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr D Alford
Director
12 March 2026
DELL DEVELOPMENTS LIMITED,
ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DELL DEVELOPMENTS LIMITED, FOR THE YEAR ENDED 30 JUNE 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dell Developments Limited, for the year ended 30 June 2025 which comprise, the balance sheet and the related notes 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 https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Dell Developments Limited,, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Dell Developments Limited, and state those matters that we have agreed to state to the b oard of d irectors of Dell Developments Limited,, 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 Dell Developments Limited, and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Dell Developments Limited, has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Dell Developments Limited,. You consider that Dell Developments Limited, 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 financial statements of Dell Developments Limited,. 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 f inancial statements.

Xeinadin
First Floor Secure House
Lulworth Close
Chandler's Ford
Eastleigh
Hampshire
SO53 3TL
England
12 March 2026
DELL DEVELOPMENTS LIMITED,
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
59,233
62,746
Current assets
Stocks
43,403
66,925
Debtors
4
28,940
22,455
Cash at bank and in hand
29,200
133,480
101,543
222,860
Creditors: amounts falling due within one year
5
(149,765)
(253,425)
Net current liabilities
(48,222)
(30,565)
Total assets less current liabilities
11,011
32,181
Creditors: amounts falling due after more than one year
6
(10,273)
(24,581)
Net assets
738
7,600
Capital and reserves
Called up share capital
4
4
Profit and loss reserves
734
7,596
Total equity
738
7,600

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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 12 March 2026
Mr D Alford
Director
Company registration number 05557154 (England and Wales)
DELL DEVELOPMENTS LIMITED,
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
1
Accounting policies
Company information

Dell Developments Limited, is a private company limited by shares incorporated in England and Wales. The registered office is Birch Hill Rutland Gardens, Bursledon, Southampton, SO31 8FZ.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

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.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

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:

Leasehold land and buildings
over its estimated useful life
Plant and equipment
Straight Line 4 Years
Fixtures and fittings
25% on Reducing Balance
Computers
25% on Reducing Balance
Motor vehicles
25% on Reducing Balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

DELL DEVELOPMENTS LIMITED,
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 5 -
1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.6
Retirement benefits

Contributions to defined contribution plans are expensed in the period to which they relate.

1.7
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

1.8
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.9

Related parties

For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2
Employees

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

2025
2024
Number
Number
Total
5
6
DELL DEVELOPMENTS LIMITED,
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
3
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 July 2024
21,261
5,745
2,748
4,859
57,894
92,507
Additions
-
0
-
0
-
0
600
19,750
20,350
Disposals
-
0
-
0
-
0
-
0
(13,849)
(13,849)
At 30 June 2025
21,261
5,745
2,748
5,459
63,795
99,008
Depreciation and impairment
At 1 July 2024
-
0
2,517
2,748
3,303
21,193
29,761
Depreciation charged in the year
-
0
1,232
-
0
914
11,014
13,160
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(3,146)
(3,146)
At 30 June 2025
-
0
3,749
2,748
4,217
29,061
39,775
Carrying amount
At 30 June 2025
21,261
1,996
-
0
1,242
34,734
59,233
At 30 June 2024
21,261
3,228
-
0
1,556
36,701
62,746
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
12,509
6,016
Other debtors
16,431
16,439
28,940
22,455

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

DELL DEVELOPMENTS LIMITED,
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 7 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,419
10,162
Obligations under finance leases
7
3,875
4,771
Other borrowings
20,633
111,133
Trade creditors
66,597
72,861
Corporation tax
8,373
6,370
Other taxation and social security
37,753
45,204
Other creditors
-
0
808
Accruals and deferred income
2,115
2,116
149,765
253,425

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
3,500
13,923
Obligations under finance leases
7
6,773
10,658
10,273
24,581

Long term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7
Finance lease obligations
2025
2024
Future minimum lease payments due under finance leases:
£
£
Within one year
3,875
4,771
In two to five years
6,773
10,658
10,648
15,429
8
Directors' transactions
DELL DEVELOPMENTS LIMITED,
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
8
Directors' transactions
(Continued)
- 8 -
Loans
% Rate
Opening balance
Amounts advanced
Closing balance
£
£
£
Mr D Alford -
-
4,341
5,566
9,907
4,341
5,566
9,907
9
Related party transactions

Sales for the year includes a £65,000 ( 202 4 - £NIL) cross charge paid to Alford Plumbing and Heating Limited. A company in which the director DC Alford is also a director and shareholder. At the 30/06/202 5 £ 20,633( 202 4 - £111,133) was owed by the reporting entity.

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