Caseware UK (AP4) 2024.0.164 2024.0.164 2026-02-28 2026-02-28 false false 2025-04-01 property developing 2 2 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 03984033 2025-04-01 2026-02-28 03984033 2024-04-01 2025-03-31 03984033 2026-02-28 03984033 2025-03-31 03984033 2024-04-01 03984033 c:Director2 2025-04-01 2026-02-28 03984033 d:Buildings d:ShortLeaseholdAssets 2025-04-01 2026-02-28 03984033 d:Buildings d:ShortLeaseholdAssets 2026-02-28 03984033 d:Buildings d:ShortLeaseholdAssets 2025-03-31 03984033 d:MotorVehicles 2025-04-01 2026-02-28 03984033 d:OfficeEquipment 2025-04-01 2026-02-28 03984033 d:OfficeEquipment 2026-02-28 03984033 d:OfficeEquipment 2025-03-31 03984033 d:CurrentFinancialInstruments 2026-02-28 03984033 d:CurrentFinancialInstruments 2025-03-31 03984033 d:CurrentFinancialInstruments d:WithinOneYear 2026-02-28 03984033 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 03984033 d:ShareCapital 2025-04-01 2026-02-28 03984033 d:ShareCapital 2026-02-28 03984033 d:ShareCapital 2024-04-01 2025-03-31 03984033 d:ShareCapital 2025-03-31 03984033 d:ShareCapital 2024-04-01 03984033 d:RetainedEarningsAccumulatedLosses 2025-04-01 2026-02-28 03984033 d:RetainedEarningsAccumulatedLosses 2026-02-28 03984033 d:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 03984033 d:RetainedEarningsAccumulatedLosses 2025-03-31 03984033 d:RetainedEarningsAccumulatedLosses 2024-04-01 03984033 c:FRS102 2025-04-01 2026-02-28 03984033 c:AuditExempt-NoAccountantsReport 2025-04-01 2026-02-28 03984033 c:FullAccounts 2025-04-01 2026-02-28 03984033 c:PrivateLimitedCompanyLtd 2025-04-01 2026-02-28 03984033 d:EntityControlledByKeyManagementPersonnel1 2025-04-01 2026-02-28 03984033 2 2025-04-01 2026-02-28 03984033 6 2025-04-01 2026-02-28 03984033 e:PoundSterling 2025-04-01 2026-02-28 iso4217:GBP xbrli:pure

Company Registration Number: 03984033 CFK DEVELOPMENTS LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026
CFK DEVELOPMENTS LIMITED REGISTERED NUMBER: 03984033 STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2026
|  | 28 February |  | 31 March
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 5 |  | 2 |  | 2
|  |  | 2 |  | 2
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 1,814 |  | 218 |
Cash at bank and in hand |  | 633 |  | 17,725 |
|  | 2,447 |  | 17,943 |
Creditors: amounts falling due within one year | 7 | (68) |  | (3,893) |
Net current assets |  |  | 2,379 |  | 14,050
Total assets less current liabilities |  |  | 2,381 |  | 14,052
Net assets |  |  | 2,381 |  | 14,052
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 90 |  | 90
Profit and loss account |  |  | 2,291 |  | 13,962
|  |  | 2,381 |  | 14,052
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 March 2026.
P Cable
Director
The notes on pages 3 to 7 form part of these financial statements. Page 1
CFK DEVELOPMENTS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 28 FEBRUARY 2026
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2025 | 90 | 13,962 | 14,052
Comprehensive income for the period |  |  |
Profit for the period | - | 63,329 | 63,329
Other comprehensive income for the period | - | - | -
Total comprehensive income for the period | - | 63,329 | 63,329
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (75,000) | (75,000)
Total transactions with owners | - | (75,000) | (75,000)
At 28 February 2026 | 90 | 2,291 | 2,381
| The notes on pages 3 to 7 form part of these financial statements.
STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 31 MARCH 2025
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2024 | 90 | 21,442 | 21,532
Comprehensive income for the year |  |  |
Loss for the year | - | (7,480) | (7,480)
Other comprehensive income for the year | - | - | -
Total comprehensive income for the year | - | (7,480) | (7,480)
Total transactions with owners | - | - | -
At 31 March 2025 | 90 | 13,962 | 14,052
| The notes on pages 3 to 7 form part of these financial statements.
Page 2
CFK DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026
1. | General information
CFK Developments Limited is a private company limited by shares, incorporated in England and Wales under company number 03984033. The address of the registered office is 1 Rudgate Court Rudgate Court, Walton, Wetherby, England, LS23 7BF. These accounts have been prepared in pound sterling as this is the currency of the primary economic environment in which the Company operates. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006 and the requirements of the Statement of Recommended Practice 'Accounting by Limited Liabilities Partnerships'. 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 following principal accounting policies have been applied:
| 2.2 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds. Page 3
CFK DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.6 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. 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 income.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | S/Term Leasehold Property | - | 25% straight line
|  |  |  | Motor vehicles | - | 25% Reducing balance
|  |  |  | Office equipment | - | 33% straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.9 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.10 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Page 4
CFK DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the period was 2 (2025 - 2).
4. | Tangible fixed assets
|  | S/Term Leasehold Property | Office Equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2025 | 1,691 | 19,803 | 21,494
| At 28 February 2026 | 1,691 | 19,803 | 21,494
| Depreciation |  |  |
| At 1 April 2025 | 1,691 | 19,803 | 21,494
| At 28 February 2026 | 1,691 | 19,803 | 21,494
| Net book value |  |  |
| At 28 February 2026 | - | - | -
| At 31 March 2025 | - | - | -
Page 5
CFK DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2025 | 2
| At 28 February 2026 | 2
6. | Debtors
|  |  |  |  | 28 February | 31 March
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 1,814 | 218
|  | 1,814 | 218
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 28 February | 31 March
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | - | 2
| Other creditors | - | 1,141
| Accruals and deferred income | 68 | 2,750
|  | 68 | 3,893
8. | Pension commitments
In the period ended 28 February 2026 there were defined pension contributions of £Nil (2025: £1,159) made by the company. No balances were outstanding at the current period end or at previous year end. Page 6
CFK DEVELOPMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026
9. | Related party transactions
| The company is controlled by the directors. The company owns 100% of the ordinary share capital in St Roberts Homes Ltd,. St Roberts Homes Limited owns 50% of the ordinary share capital of St Roberts Homes (Westgate) Limited. An intercompany loan of £3,120 (2025:£28,535) due to St Roberts Homes Ltd was written off in the period.
Page 7