REGISTERED NUMBER: 05475974 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Property Developments Plus Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

B Spurgeon

SECRETARY:

S Spurgeon

REGISTERED OFFICE:

Harmile House

54 St Marys Lane

Upminster

Essex

RM14 2QP

REGISTERED NUMBER:

05475974 (England and Wales)

FIXED ASSETS

Tangible assets

4

18,344

23,304

CURRENT ASSETS

Debtors

5

1,581

3,115

Cash at bank

104,993

96,847

106,574

99,962

CREDITORS

Amounts falling due within one year

6

35,808

35,445

NET CURRENT ASSETS

70,766

64,517

TOTAL ASSETS LESS CURRENT LIABILITIES

89,110

87,821

CREDITORS

Amounts falling due after more than one year

7

(4,000

)

(9,583

)

PROVISIONS FOR LIABILITIES

(4,586

)

-

NET ASSETS

80,524

78,238

CAPITAL AND RESERVES

Called up share capital

8

4

4

Retained earnings

80,520

78,234

SHAREHOLDERS' FUNDS

80,524

78,238

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 May 2026 and were signed by:

B Spurgeon - Director

1.	STATUTORY INFORMATION

Property Developments Plus Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 25% on reducing balance

Fixtures and fittings - 25% on reducing balance

Motor Vehicles - 25% on reducing balance

Computer equipment - 50% on reducing balance and 33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

83,377

Additions

848

Disposals

(8,054

)

At 31 March 2026

76,171

DEPRECIATION

At 1 April 2025

60,073

Charge for year

6,074

Eliminated on disposal

(8,320

)

At 31 March 2026

57,827

NET BOOK VALUE

At 31 March 2026

18,344

At 31 March 2025

23,304

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Other debtors

1,581

3,115

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

24,615

21,487

Other creditors

11,193

13,958

35,808

35,445

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Other creditors

4,000

9,583

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

4

Share capital 1

£1

4

4