De Weldycz Developments Limited
Unaudited Financial Statements
For the year ended 31 October 2025
Pages for Filing with Registrar
Company Registration No. 03456980 (England and Wales)
De Weldycz Developments Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 5
De Weldycz Developments Limited
Balance Sheet
As at 31 October 2025
Page 1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
793
1,378
Current assets
Debtors
4
2,686
11,532
Cash at bank and in hand
999
1,929
3,685
13,461
Creditors: amounts falling due within one year
5
(225,430)
(240,784)
Net current liabilities
(221,745)
(227,323)
Net liabilities
(220,952)
(225,945)
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
(221,052)
(226,045)
Total equity
(220,952)
(225,945)

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 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.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved and signed by the director and authorised for issue on 19 May 2026
Mr P J Rothwell
Director
Company Registration No. 03456980
De Weldycz Developments Limited
Notes to the Financial Statements
For the year ended 31 October 2025
Page 2
1
Accounting policies
Company information

De Weldycz Developments Limited is a private company limited by shares incorporated in England and Wales. The registered office is Charlotte Building, 17 Gresse Street, London, United Kingdom, W1T 1QL.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company continues to be supported by its director and is able to meet its liabilities as they fall due. The director has therefore deemed it appropriate for the financial statements to be prepared on the going concern basis. true

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebat es.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer equipment
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

De Weldycz Developments Limited
Notes to the Financial Statements (Continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
Page 3
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

De Weldycz Developments Limited
Notes to the Financial Statements (Continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
Page 4
1.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 1 (2024 - 1).

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 November 2024
4,606
Disposals
(1,802)
At 31 October 2025
2,804
Depreciation and impairment
At 1 November 2024
3,228
Depreciation charged in the year
585
Eliminated in respect of disposals
(1,802)
At 31 October 2025
2,011
Carrying amount
At 31 October 2025
793
At 31 October 2024
1,378
De Weldycz Developments Limited
Notes to the Financial Statements (Continued)
For the year ended 31 October 2025
Page 5
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
8,400
Prepayments and accrued income
2,686
3,132
2,686
11,532
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,700
16
Taxation and social security
1,247
1,301
Other creditors
221,693
238,632
Accruals and deferred income
790
835
225,430
240,784
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
7
Related party transactions

During the year De Weldycz Developments Limited invoiced London Garden Design £28,000 (2024: £28,000). London Garden Design is the trading name for S. J. Rothwell's gardening trade.

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