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Registered number: 13578661
I J Developments NE Ltd
Financial Statements
For the Period 1 September 2025 to 30 April 2026
Accounting SQL Limited
2-4 Petworth Road
Haslemere
Surrey
GU27 2HR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13578661
30 April 2026 31 August 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 1,100,000
- 1,100,000
CURRENT ASSETS
Debtors 5 1 -
Cash at bank and in hand 389 5,929
390 5,929
Creditors: Amounts Falling Due Within One Year 6 (100,000 ) (294,352 )
NET CURRENT ASSETS (LIABILITIES) (99,610 ) (288,423 )
TOTAL ASSETS LESS CURRENT LIABILITIES (99,610 ) 811,577
Creditors: Amounts Falling Due After More Than One Year 7 467,800 (519,975 )
NET ASSETS 368,190 291,602
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 368,090 291,502
SHAREHOLDERS' FUNDS 368,190 291,602
Page 1
Page 2
For the period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Peter Hall
Director
30/05/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
I J Developments NE Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13578661 . The registered office is 2-4 Petworth Road, Haslemere, Surrey, GU27 2HR.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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:
Freehold 2% straighline
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2025: 1)
1 1
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 1 September 2025 1,100,000
Disposals (1,100,000 )
As at 30 April 2026 -
Net Book Value
As at 30 April 2026 -
As at 1 September 2025 1,100,000
Page 3
Page 4
5. Debtors
30 April 2026 31 August 2025
£ £
Due within one year
Director's loan account 1 -
6. Creditors: Amounts Falling Due Within One Year
30 April 2026 31 August 2025
£ £
Trade creditors 100,000 -
Director's loan account - 31,930
Inter - Company - LC Properties NE Ltd - 262,422
100,000 294,352
7. Creditors: Amounts Falling Due After More Than One Year
30 April 2026 31 August 2025
£ £
Property Mortgage - 553,341
Amounts owed to parent undertaking 6,200 -
Inter - Company - Teesside Holdings (474,000 ) (33,366 )
(467,800 ) 519,975
8. Share Capital
30 April 2026 31 August 2025
£ £
Allotted, Called up and fully paid 100 100
Page 4