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Company registration number: 09732381
Realm Construction & Development Limited
Unaudited filleted financial statements
30 November 2025
Realm Construction & Development Limited
Contents
Statement of financial position
Notes to the financial statements
Realm Construction & Development Limited
Statement of financial position
30 November 2025

|  |  | 30/11/25 |  |  |  | 31/08/24 |  |
|  | Note | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  |  | 21,500 |  |  |  | 11,500 |  |
Tangible assets |  | 5 | 358,709 |  |  |  | 358,631 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  |  |  | 380,209 |  |  |  | 370,131
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | - |  |  |  | 345,928 |  |
Debtors |  | 6 | 688,015 |  |  |  | 28,646 |  |
Cash at bank and in hand |  |  | 1,905 |  |  |  | 12,894 |  |
|  |  | _______ |  |  |  | _______ |  |
|  |  | 689,920 |  |  |  | 387,468 |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 837,597) |  |  |  | ( 594,363) |  |
|  |  | _______ |  |  |  | _______ |  |
Net current liabilities |  |  |  |  | ( 147,677) |  |  |  | ( 206,895)
|  |  |  |  | _______ |  |  |  | _______
Total assets less current liabilities |  |  |  |  | 232,532 |  |  |  | 163,236
|  |  |  |  | _______ |  |  |  | _______
Net assets |  |  |  |  | 232,532 |  |  |  | 163,236
|  |  |  |  | _______ |  |  |  | _______
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  |  | 232,531 |  |  |  | 163,235
|  |  |  |  | _______ |  |  |  | _______
Shareholder funds |  |  |  |  | 232,532 |  |  |  | 163,236
|  |  |  |  | _______ |  |  |  | _______

For the period ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act 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 and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 07 January 2026 , and are signed on behalf of the board by:
M. A. J. Rea
Director
Company registration number: 09732381
Realm Construction & Development Limited
Notes to the financial statements
Period ended 30 November 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 169 New London Road, Chelmsford, Essex, CM2 0AE.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis and are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost and are subsequently stated at cost less accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Plant and machinery | - | 20 % | reducing balance
| Fittings fixtures and equipment | - | 20 % | reducing balance
| Motor vehicles | - | 25 % | reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other receivables and payables. Debt instruments that are payable or receivable within one year are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.
4. Employee numbers
The average number of persons employed by the company during the period amounted to 1 (2024: 1 ).
5. Tangible assets

|  | Freehold property | Plant and machinery | Motor vehicles | Total |  |  |
|  | £ | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |  |
| At 1 September 2024 | 293,841 | 110,516 | 22,950 | 427,307 |  |  |
| Additions | - | 22,158 | - | 22,158 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 November 2025 | 293,841 | 132,674 | 22,950 | 449,465 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Depreciation |  |  |  |  |  |  |
| At 1 September 2024 | - | 51,172 | 17,504 | 68,676 |  |  |
| Charge for the year | - | 20,378 | 1,702 | 22,080 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 30 November 2025 | - | 71,550 | 19,206 | 90,756 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 30 November 2025 | 293,841 | 61,124 | 3,744 | 358,709 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |
| At 31 August 2024 | 293,841 | 59,344 | 5,446 | 358,631 |  |  |
|  | _______ | _______ | _______ | _______ |  |  |

6. Debtors

|  |  | 30/11/25 | 31/08/24
|  |  | £ | £
| Trade debtors |  | 2 | 2
| Amounts owed by group undertakings and undertakings in which the company has a participating interest |  | 680,716 | -
| Other debtors |  | 7,297 | 28,644
|  |  | _______ | _______
|  |  | 688,015 | 28,646
|  |  | _______ | _______

7. Creditors: amounts falling due within one year

|  |  | 30/11/25 | 31/08/24
|  |  | £ | £
| Trade creditors |  | 20,995 | 4,547
| Corporation tax |  | 345 | -
| Social security and other taxes |  | 471 | 2,278
| Other creditors |  | 815,786 | 587,538
|  |  | _______ | _______
|  |  | 837,597 | 594,363
|  |  | _______ | _______

8. Directors advances, credits and guarantees

| During the period the director entered into the following advances and credits with the company: |  |  |  |  |  |
Period ended 30/11/25 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| M. A. J. Rea | ( 585,758) | ( 225,128) | ( 810,886) |  |  |
|  | _______ | _______ | _______ |  |  |
Year ended 31/08/24 |  |  |  |  |  |  |
|  | Balance brought forward | Advances /(credits) to the director | Balance o/standing |  |  |
|  | £ | £ | £ |  |  |
| M. A. J. Rea | ( 130,467) | ( 455,291) | ( 585,758) |  |  |
|  | _______ | _______ | _______ |  |  |