Raymond McLeod (Development) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00719953

Raymond McLeod (Development) Limited

Unaudited financial statements

For the year ended

30 September 2025

Raymond McLeod (Development) Limited

Statement of financial position

30 September 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Tangible assets	5	700,433	700,510
Investments	6	255,393	239,375
		---------	---------
		955,826	939,885

Current assets

Debtors	7	739	763
Cash at bank and in hand		105,250	82,763
		---------	-------
		105,989	83,526

Creditors: Amounts falling due within one year	8	( 23,244)		( 22,026)
		---------		-------
Net current assets			82,745		61,500
			-----------		-----------
Total assets less current liabilities			1,038,571		1,001,385

Provisions

Taxation including deferred tax	( 12,323)	( 12,343)
	-----------	-----------
Net assets	1,026,248	989,042
	-----------	-----------

Capital and reserves

Called up share capital	56,100	56,100
Revaluation reserve	501,785	501,785
Profit and loss account	468,363	431,157
	-----------	---------
Shareholders funds	1,026,248	989,042
	-----------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Raymond McLeod (Development) Limited

Statement of financial position (continued)

30 September 2025

These financial statements were approved by the board of directors and authorised for issue on 22 May 2026 , and are signed on behalf of the board by:

Mrs J C Whitwell

Director

Company registration number: 00719953

Raymond McLeod (Development) Limited

Notes to the financial statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Queach House, Great Barton, Bury St Edmunds, Suffolk, IP31 2PY.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	15% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

4. Employee numbers

The average number of employees during the year was 1 (2024: 1 ).

5. Tangible assets

	Investment Property	Fixtures and fittings	Total
	£	£	£
Cost
At 1 October 2024 and 30 September 2025	700,000	12,688	712,688
	---------	-------	---------
Depreciation
At 1 October 2024	–	12,178	12,178
Charge for the year	–	77	77
	---------	-------	---------
At 30 September 2025	–	12,255	12,255
	---------	-------	---------
Carrying amount
At 30 September 2025	700,000	433	700,433
	---------	-------	---------
At 30 September 2024	700,000	510	700,510
	---------	-------	---------

6. Investments

	Other investments other than loans
	£
Cost
At 1 October 2024	239,375
Additions	87,378
Disposals	( 84,421)
Revaluations	13,061
	---------
At 30 September 2025	255,393
	---------
Impairment
At 1 October 2024 and 30 September 2025	–
	---------

Carrying amount
At 30 September 2025	255,393
	---------
At 30 September 2024	239,375
	---------

7. Debtors

	2025	2024
	£	£
Other debtors	739	763
	----	----

8. Creditors: Amounts falling due within one year

	2025	2024
	£	£
Trade creditors	2,855	1,410
Social security and other taxes	7,396	8,004
Other creditors	12,993	12,612
	-------	-------
	23,244	22,026
	-------	-------