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Registration number: 14575575

S&S Property Developments Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

S&S Property Developments Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

S&S Property Developments Limited

(Registration number: 14575575)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Stocks | 4 | 179,767 | 179,767
Debtors | 5 | 34,736 | 128,551
Cash at bank and in hand |  | 39,086 | 95,805
|  | 253,589 | 404,123
Creditors: Amounts falling due within one year | 6 | (233,340) | (385,781)
Net assets |  | 20,249 | 18,342
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 20,149 | 18,242
Shareholders' funds |  | 20,249 | 18,342

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

For the financial year ending 31 December 2025 the Company was entitled to exemption from audit under section 479A of the Companies Act 2006 relating to subsidiary 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 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 24 March 2026 and signed on its behalf by:

......................................... D R Coombe Director

S&S Property Developments Limited

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

1 | General information

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

The address of its registered office is:
26 South Saint Mary's Gate
Grimsby
North East Lincolnshire
DN31 1LW

These financial statements were authorised for issue by the Board on 24 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 -
'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
These financial statements cover the individual entity, S&S Property Developments Limited.

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.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

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.

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.

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.

S&S Property Developments Limited

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

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
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.

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 year, was 2 (2024 - 3).

4 | Stocks

| 2025 £ | 2024 £
Work in progress | 179,767 | 179,767

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 32,515 | 36,817
Other debtors | 2,221 | 91,734
| 34,736 | 128,551

S&S Property Developments Limited

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

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 31,473 | 212,881
Amounts owed to Company undertakings and undertakings in which the Company has a participating interest | 8 | 199,767 | 170,900
Accruals and deferred income |  | 2,100 | 2,000
|  | 233,340 | 385,781

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Share Class of £1 each | 100 | 100 | 100 | 100

8 | Related party transactions

The company has taken advantage of the small companies exemption in relation to section 33 of FRS 102 'Related Party Disclosures' from disclosing transactions with other members of the Group in which any subsidiary which is party to the transaction is wholly owned by the Group.

9 | Parent and ultimate parent undertaking

The Company's immediate parent is Cube 3 Construction Holdings Limited, incorporated in England .
The ultimate parent is Cube 3 Construction Group Limited, incorporated in England .