Company registration number: 15130182
Annual report and unaudited financial statements
for the year ended 30 September 2025
for
Warbdale Developments Limited
Pages for filing with the Registrar
Company registration number: 15130182
Warbdale Developments Limited
Balance sheet
as at 30 September 2025
30 Sep 25 30 Sep 24
Note £ £ £ £
Fixed assets
Tangible assets 4 21,430 28,023
21,430 28,023
Current assets
Stocks 355,180 287,335
Debtors 836 226
Cash at bank and in hand 103,454 39,684
459,470 327,245
Creditors: amounts falling due within one
year 		(531,083) (369,440)
Net current liabilities (71,613) (42,195)
Total assets less current liabilities (50,183) (14,172)
Provisions for liabilities (5,358) (7,006)
NET LIABILITIES (55,541) (21,178)
Capital and reserves
Called up share capital 2 1
Profit and loss account (55,543) (21,179)
TOTAL EQUITY (55,541) (21,178)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 15130182
Warbdale Developments Limited
Balance sheet - continued
as at 30 September 2025
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 26 May 2026 and signed on its behalf by:
Mr A Warburton, Director
26 May 2026
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Warbdale Developments Limited
Notes to the financial statements
for the year ended 30 September 2025
1 Company information
Warbdale Developments Limited is a private company registered in England and Wales. Its registered number is 15130182. The company is limited by shares. Its registered office is 10 Carnoustie Drive, Ramsbottom, Bury, Lancashire, BL0 9QL.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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.
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Warbdale Developments Limited
Notes to the financial statements - continued
for the year ended 30 September 2025
2 Accounting policies - continued
Deferred taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
4 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 October 2024 32,969
At 30 September 2025 32,969
Depreciation
At 1 October 2024 4,946
Charge for year 6,593
At 30 September 2025 11,539
Net book value
At 30 September 2025 21,430
At 30 September 2024 28,023
If Plant & Machinery had not been revalued, it would have been included at the following historical cost:
30 Sep 25 30 Sep 24
£ £
Cost 32,969 32,969
Accumulated depreciation 11,539 4,946
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Warbdale Developments Limited
Notes to the financial statements - continued
for the year ended 30 September 2025
5 Advances, credit and guarantees granted to directors
The following advances and credits to directors subsisted during the periods ended 30 September 2025 and 30 September 2024.
30 Sep 25 30 Sep 24
£ £
B P Tweedale
Amounts advanced (265,249) -
Amounts repaid 420 -
Balance outstanding at end of year (264,829) -
30 Sep 25 30 Sep 24
£ £
A Warburton
Balance outstanding at start of year (169,044) -
Amounts advanced (507) (169,044)
Balance outstanding at end of year (169,551) (169,044)
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