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Registration number: 06996262

Churchtown Developments Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Churchtown Developments Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Churchtown Developments Limited

Company Information

Directors | Mr Paul Dennis Mrs Suzanne Dennis

Company secretary | Mr Paul Dennis

Registered office | C/o McGinty Demack Vermont House Bradley Lane Wigan Lancashire WN6 0XF

Accountants | McGinty Demack Limited Chartered Certified Accountants Vermont House Bradley Lane Standish Lancashire WN6 0XF

Churchtown Developments Limited

(Registration number: 06996262)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 300,208 | 300,797
Current assets |  |  |
Debtors | 5 | 3,211 | 3,316
Cash at bank and in hand |  | 92,131 | 157,420
|  | 95,342 | 160,736
Creditors: Amounts falling due within one year | 6 | (156,558) | (169,427)
Net current liabilities |  | (61,216) | (8,691)
Net assets |  | 238,992 | 292,106
Capital and reserves |  |  |
Called up share capital | 7 | 1,000 | 1,000
Retained earnings |  | 237,992 | 291,106
Shareholders' funds |  | 238,992 | 292,106

For the financial year ending 31 August 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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

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.

Churchtown Developments Limited

(Registration number: 06996262)
Balance Sheet as at 31 August 2025

Approved and authorised by the Board on 5 December 2025 and signed on its behalf by:

......................................... Mr Paul Dennis Company secretary and director

Churchtown Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

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

The address of its registered office is:
C/o McGinty Demack
Vermont House
Bradley Lane
Wigan
Lancashire
WN6 0XF
United Kingdom

The principal place of business is:
Bowling Green House Farm
Broadhey Lane
High Moor
Wrightington
Lancashire
WN6 9BD

These financial statements were authorised for issue by the Board on 5 December 2025.

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.

Churchtown Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

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

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

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
Fixtures & fittings | 25% Reducing balance
Motor vehicles | 25% Reducing balance

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.

Churchtown Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

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.

Churchtown Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Churchtown Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Improvements to leasehold property £ | Other tangible assets £ | Total £
Cost or valuation
At 1 September 2024 | 7,558 | 17,190 | 298,221 | 2,097 | 325,066
At 31 August 2025 | 7,558 | 17,190 | 298,221 | 2,097 | 325,066
Depreciation
At 1 September 2024 | 7,367 | 15,899 | - | 1,003 | 24,269
Charge for the year | 47 | 323 | - | 219 | 589
At 31 August 2025 | 7,414 | 16,222 | - | 1,222 | 24,858
Carrying amount
At 31 August 2025 | 144 | 968 | 298,221 | 875 | 300,208
At 31 August 2024 | 191 | 1,291 | 298,221 | 1,094 | 300,797

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 3,211 | 3,316
| 3,211 | 3,316

6 | Creditors

Creditors: amounts falling due within one year

Churchtown Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 8,339 | 19,551
Taxation and social security |  | 3,199 | 9,447
Accruals and deferred income |  | 1,016 | 926
Other creditors |  | 144,004 | 139,503
|  | 156,558 | 169,427

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 1,000 | 1,000 | 1,000 | 1,000

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 8,339 | 19,551