JD Developments East Midlands Limited Accounts






JD Developments East Midlands Limited

	Company No. 11483695
		Information for Filing with The Registrar
		31 August 2025

The Directors present their report and the accounts for the year ended 31 August 2025.

Principal activities
The principal activity of the company during the year under review was property development.




Directors

The Directors who served at any time during the year were as follows:

David Warner
John Purser








































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

John Purser
Director
11 May 2026

at	31 August 2025
Company No.		11483695	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	7,530	1,212


				7,530	1,212
Current assets
	Stocks		5	103,190	285,312
	Debtors		6	10,991	-

	Cash at bank and in hand			349,696	155,184
				463,877	440,496
Creditors: Amount falling due within one year			7	(339,046)	(317,183)
Net current assets				124,831	123,313
Total assets less current liabilities				132,361	124,525
Creditors: Amounts falling due after more than one year			8	(2,277)	(10,574)



Net assets				130,084	113,951

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		10	129,984	113,851

Total equity				130,084	113,951



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 August 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 11 May 2026 and signed on its behalf by:
John Purser
Director
11 May 2026

for the year ended 31 August 2025

General information

JD Developments East Midlands Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 11483695

Its registered office is:

Unit C17 Private Road 2

Colwick Industrial Estate

Nottingham

NG4 2JR

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Going concern

The financial statements have been prepared on the going concern basis. The director is not aware of any material threats to the ability of the company to continue as a going concern for the foreseeable future.

Accounting policies

Turnover

Turnover is the fair value of consideration received or receivable for properties sold during the accounting period.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Motor vehicles

20% Reducing Balance

Furniture, fittings and equipment

20% Reducing Balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Financial instruments

Financial assets

Basic financial assets, including trade and other receivables and cash and bank balances, are recognised and carried forward at transaction price. Financial assets are derecognised when:

(a) The contractual rights to the cash flows from the asset expire or are settled;

(b) Substantially all the risks and rewards of the ownership of the asset are transferred to another party; or

(c) Control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

Financial liabilities

Basic financial liabilities, including trade and other payables, and loans from third parties are initially recognised and carried forward at transaction price.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

The company has only financial assets and financial liabilities of a kind that qualify as a basic financial instruments. Basic financial instruments are recognised initially at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest rate method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Tangible fixed assets
			Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 September 2024	-	1,399	1,399
		Additions	8,200	-	8,200



		At 31 August 2025	8,200	1,399	9,599
		Depreciation
		At 1 September 2024	-	187	187
		Charge for the year	1,640	242	1,882



		At 31 August 2025	1,640	429	2,069
		Net book values
		At 31 August 2025	6,560	970	7,530
		At 31 August 2024	-	1,212	1,212

5	Stocks
			2025	2024
			£	£

		Work in progress	103,190	285,312

			103,190	285,312

6	Debtors
			2025	2024
			£	£


		Corporation tax recoverable	10,991	-





			10,991	-

7	Creditors:
		amounts falling due within one year
			2025	2024
			£	£

		Bank loans and overdrafts	9,971	10,520




		Taxes and social security	-	18,354
		Loans from directors	285,215	286,191
		Other creditors	41,891	-
		Accruals and deferred income	1,969	2,118
			339,046	317,183

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£

		Bank loans and overdrafts	2,277	10,574






			2,277	10,574

Share Capital

Share Capital consists of 100 Ordinary Shares of £1 each, which are all fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

11	Prior year adjustment

			Share Capital	Retained earnings	Total equity
			£	£	£
		At 1 September 2023	100	43,808	43,908
		Profit for the period		109,835	109,835
		Dividends		(2,000)	(2,000)
		At 31 August 2024 and 1 September 2024 as restated	100	151,643	151,743
		Prior year adjustment		(37,792)	(37,792)
		At 31 August 2024 and 1 September 2024 as restated	100	113,851	113,951
		Profit for the period	-	17,133	17,133
		Dividends		(1,000)	(1,000)
			100	129,984	130,084

		During the year, it was identified that the closing stock figure included in the prior year financial statements had been overstated.
		As closing stock directly impacts the reported profit for the year, this resulted in profit being overstated in the previous accounting period.
		Consequently, the corporation tax liability for that year was also overstated.

		The comparative figures have therefore been adjusted to correct the overstatement in accordance with applicable accounting standards.
		The adjustment has been reflected through reserves at the start of the current financial year.

12	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	1,000	2,000

			1,000	2,000

		Dividends by type:

		Equity dividends	1,000	2,000
			1,000	2,000