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Registered number: 02474258
Davard Developments Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Davard Developments Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Davard Developments Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 02474258

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 86 |  | 658
Investment Properties | 5 |  | 184,040 |  | 488,269
|  |  | 184,126 |  | 488,927
CURRENT ASSETS
Debtors | 6 | 52 |  | - |
Cash at bank and in hand |  | 411,731 |  | 116,260 |
|  | 411,783 |  | 116,260 |
Creditors: Amounts Falling Due Within One Year | 7 | 25,256 |  | 22,008 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 437,039 |  | 138,268
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 621,165 |  | 627,195
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (20,054 ) |  | (52,914 )
NET ASSETS |  |  | 601,111 |  | 574,281
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Fair value reserve | 9 |  | 125,442 |  | 149,100
Profit and Loss Account |  |  | 475,569 |  | 425,081
SHAREHOLDERS' FUNDS |  |  | 601,111 |  | 574,281

Page 1
Page 2
Davard Developments Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Lindley Gooden Director
20th March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Davard Developments Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Davard Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02474258 . The registered office is 5 The Westway, Daventry, Northamptonshire, NN11 4ED.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of rental services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the rendering of rental services is recognised by reference to the stage of occupation of the property.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% Reducing Balance

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at 31 October 2025.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, excluding directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
Davard Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 6,920
Disposals | (5,290 )
As at 31 October 2025 | 1,630
Depreciation
As at 1 November 2024 | 6,262
Provided during the period | 165
Disposals | (4,883 )
As at 31 October 2025 | 1,544
Net Book Value
As at 31 October 2025 | 86
As at 1 November 2024 | 658

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | 488,269
Disposals | (312,993 )
Revaluations | 8,764
As at 31 October 2025 | 184,040

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 52 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | (59,341 ) |  | (45,440 )
Other creditors | 17,341 |  | 21,865
Taxation and social security | 16,744 |  | 1,567
| (25,256 ) |  | (22,008 )

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4
Page 5
Davard Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 November 2024 | 149,100
Transfer to profit and loss | (23,658 )
As at 31 October 2025 | 125,442

Page 5