REGISTERED NUMBER: 12374172 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

FOR

FIVEM DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A G Lindfield

C D Morgan

REGISTERED OFFICE:

5 Brookley Road

Brockenhurst

SO42 7RR

REGISTERED NUMBER:

12374172 (England and Wales)

ACCOUNTANTS:

Martin and Company

25 St Thomas Street

Winchester

Hampshire

SO23 9HJ

FIXED ASSETS

Tangible assets

4

1,483

-

Investments

5

1,117,812

1,117,812

Investment property

6

1,410,961

1,410,961

2,530,256

2,528,773

CURRENT ASSETS

Stocks

800,000

800,000

Debtors

7

423,475

52,072

Cash at bank and in hand

2,741,331

3,021,381

3,964,806

3,873,453

CREDITORS

Amounts falling due within one year

8

86,964

18,048

NET CURRENT ASSETS

3,877,842

3,855,405

TOTAL ASSETS LESS CURRENT LIABILITIES

6,408,098

6,384,178

CAPITAL AND RESERVES

Called up share capital

9

1,246,982

1,246,982

Share premium

2,492,964

2,492,964

Retained earnings

2,668,152

2,644,232

SHAREHOLDERS' FUNDS

6,408,098

6,384,178

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 27th May 2026 and were signed on its behalf by:

C D Morgan - Director

1.	STATUTORY INFORMATION

FiveM Developments 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.

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 etc

-

Straight line over 3 years

Investments in associates

Investments in associate undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Stocks relate to work in progress and ongoing property development costs and are valued at the lower of cost and net realisable value.

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 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st September 2024

2,531

Additions

2,213

At 31st August 2025

4,744

DEPRECIATION

At 1st September 2024

2,531

Charge for year

730

At 31st August 2025

3,261

NET BOOK VALUE

At 31st August 2025

1,483

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1st September 2024

and 31st August 2025

1,117,812

NET BOOK VALUE

At 31st August 2025

1,117,812

At 31st August 2024

1,117,812

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st September 2024

and 31st August 2025

1,410,961

NET BOOK VALUE

At 31st August 2025

1,410,961

At 31st August 2024

1,410,961

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

423,475

52,072

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

583

Taxation and social security

54,510

616

Other creditors

32,454

16,849

86,964

18,048

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

A Ordinary

£1

100

100

100

B Ordinary

£1

100

100

100

C Ordinary

£1

100

100

100

D Ordinary

£1

100

100

100

E Ordinary

£1

100

100

1,246,482

Preference

£1

1,246,482

1,246,482

1,246,982

1,246,982

Preference shares have been classified as equity in the financial statements as the company has no contractual obligation to redeem or pay dividends to the shareholders. 1,033,332 preference shares were redeemed during 2024.