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Registration number: 15957920

Dellswood Properties Ltd
Unaudited Filleted Financial Statements
for the Period from 16 September 2024 to 30 September 2025

Dellswood Properties Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Dellswood Properties Ltd

Company Information

Directors | Mrs TL Ford Mr D C Pinchbeck

Company secretary | Mrs TL Ford

Registered office | Fawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Accountants | Sterling Grove Accountants Limited Chartered Certified AccountantsFawley House 2 Regatta Place Marlow Road Bourne End Buckinghamshire SL8 5TD

Dellswood Properties Ltd

(Registration number: 15957920)
Balance Sheet as at 30 September 2025

| Note | 2025 £
Fixed assets |  |
Tangible assets | 4 | 1,051
Current assets |  |
Stocks | 5 | 178,389
Cash at bank and in hand |  | 85,675
|  | 264,064
Creditors: Amounts falling due within one year | 6 | (264,750)
Net current liabilities |  | (686)
Net assets |  | 365
Capital and reserves |  |
Called up share capital |  | 1,002
Retained earnings |  | (637)
Shareholders' funds |  | 365

For the financial period ending 30 September 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 period 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 and 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 19 March 2026 and signed on its behalf by:

......................................... Mrs TL Ford Company secretary and director

Dellswood Properties Ltd

Notes to the Unaudited Financial Statements for the Period from 16 September 2024 to 30 September 2025

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:
Fawley House 2 Regatta Place
Marlow Road
Bourne End
Buckinghamshire
SL8 5TD
United Kingdom

These financial statements were authorised for issue by the Board on 19 March 2026.

2 | Accounting policies

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 in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings and equipment | 25% straight line

Dellswood Properties Ltd

Notes to the Unaudited Financial Statements for the Period from 16 September 2024 to 30 September 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

Dellswood Properties Ltd

Notes to the Unaudited Financial Statements for the Period from 16 September 2024 to 30 September 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 1,437 | 1,437
At 30 September 2025 | 1,437 | 1,437
Depreciation
Charge for the period | 386 | 386
At 30 September 2025 | 386 | 386
Carrying amount
At 30 September 2025 | 1,051 | 1,051

5 | Stocks

| 2025 £
Work in progress | 178,389

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Loans and borrowings | 7 | 90,599
Trade creditors |  | 2,858
Accruals and deferred income |  | 6,250
Other creditors |  | 165,043
|  | 264,750

7 | Loans and borrowings

Current loans and borrowings

| 2025 £
Bank borrowings | 90,599