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SIMON BAILES DEVELOPMENTS LTD

Registered Number
08805981
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

SIMON BAILES DEVELOPMENTS LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Director | BAILES, Simon Dominic

Company Secretary | KIRBY, Julie

Registered Address | 2 Tannery Lane
| Northallerton
| DL7 8DS

Registered Number | 08805981 (England and Wales)

SIMON BAILES DEVELOPMENTS LTD
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investment property | 3 |  |  | 175,000 |  |  |  | 175,000
|  |  |  | 175,000 |  |  |  | 175,000
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 1,032 |  |  |  | 1,508 |  |
Cash at bank and on hand |  | 33,706 |  |  |  | 33,768 |  |
|  | 34,738 |  |  |  | 35,276 |  |
Creditors amounts falling due within one year | 5 | (290,111) |  |  |  | (266,396) |  |
Net current assets (liabilities) |  |  |  | (255,373) |  |  |  | (231,120)
Total assets less current liabilities |  |  |  | (80,373) |  |  |  | (56,120)
Net assets |  |  |  | (80,373) |  |  |  | (56,120)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (80,374) |  |  |  | (56,121)
Shareholders' funds |  |  |  | (80,373) |  |  |  | (56,120)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 1 April 2026, and are signed on its behalf by:
BAILES, Simon Dominic Director Registered Company No. 08805981

SIMON BAILES DEVELOPMENTS LTD
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in Pounds Sterling (£) and this is the functional currency of the company.

| Investment property
--- | ---
| Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the income statement.

| Trade and other debtors
--- | ---
| 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.

| Trade and other creditors
--- | ---
| 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.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Investment property
--- | ---
| The property valuation was assessed by the director, on an open market value for existing use basis.

|  | £
| Fair value at 01 January 25 | 175,000
| At 31 December 25 | 175,000

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 62 |  | 62
| Prepayments and accrued income | 970 |  | 1,446
| Total | 1,032 |  | 1,508

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 285,882 |  | 263,996
| Other creditors | 2,400 |  | -
| Accrued liabilities and deferred income | 1,829 |  | 2,400
| Total | 290,111 |  | 266,396

| 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. | Related party transactions
--- | ---
| During the year, the company received services from Simon Bailes Limited to the value of £21,886 (2024 - £6,838). As at the year end, £285,882 (2024 - £263,996) was due to Simon Bailes Limited and the balance is included within creditors. Simon Bailes Limited is an entity related by virtue of common directorship and ownership. No interest has been charged on this loan during the year.