REGISTERED NUMBER: 07007391 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CEDARMILL DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

David Oliver Darby

REGISTERED OFFICE:

Rose Cottage, Collingwood Farm

Brentwood Road

Orsett

Grays

Essex

RM16 3DJ

REGISTERED NUMBER:

07007391 (England and Wales)

ACCOUNTANTS:

Pickering Evennett Limited

467 Rainham Road South

Dagenham

Essex

RM10 7XJ

FIXED ASSETS

Tangible assets

4

786,660

827,139

CURRENT ASSETS

Stocks

1,410,000

1,410,000

Debtors

5

3,293,397

4,826,573

Cash at bank and in hand

105,783

88,078

4,809,180

6,324,651

CREDITORS

Amounts falling due within one year

6

3,674,098

5,196,707

NET CURRENT ASSETS

1,135,082

1,127,944

TOTAL ASSETS LESS CURRENT LIABILITIES

1,921,742

1,955,083

CREDITORS

Amounts falling due after more than one year

7

-

(40,785

)

PROVISIONS FOR LIABILITIES

(2,526

)

(2,526

)

NET ASSETS

1,919,216

1,911,772

CAPITAL AND RESERVES

Called up share capital

6,000

6,000

Retained earnings

1,913,216

1,905,772

SHAREHOLDERS' FUNDS

1,919,216

1,911,772

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 19 May 2026 and were signed by:

David Oliver Darby - Director

1.	STATUTORY INFORMATION

Cedarmill 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

724,500

24,358

205,781

3,174

957,813

Additions

-

7,100

-

-

7,100

At 30 September 2025

724,500

31,458

205,781

3,174

964,913

DEPRECIATION

At 1 October 2024

24,000

8,483

96,017

2,174

130,674

Charge for year

12,000

7,638

27,441

500

47,579

At 30 September 2025

36,000

16,121

123,458

2,674

178,253

NET BOOK VALUE

At 30 September 2025

688,500

15,337

82,323

500

786,660

At 30 September 2024

700,500

15,875

109,764

1,000

827,139

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

and 30 September 2025

145,531

DEPRECIATION

At 1 October 2024

39,646

Charge for year

26,471

At 30 September 2025

66,117

NET BOOK VALUE

At 30 September 2025

79,414

At 30 September 2024

105,885

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

32,581

-

Amounts owed by participating interests

1,532,156

113,162

Amounts recoverable on contract

1,720,000

4,675,000

Other debtors

3,000

3,000

VAT

5,660

35,411

3,293,397

4,826,573

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

1,963,890

2,896,065

Hire purchase contracts

29,337

29,316

Trade creditors

257,426

370,881

Amounts owed to participating interests

732,010

1,235,596

Tax

11,441

9,258

Social security and other taxes

15,796

5,627

Credit Card

17,196

6,054

Directors' current accounts

640,902

638,050

Accrued expenses

6,100

5,860

3,674,098

5,196,707

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

40,785

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

1,963,890

2,896,065

Hire purchase contracts

29,337

70,101

1,993,227

2,966,166

The loans are secured against stocks and work in progress.

The director personally guarantees the loans.

9.	ULTIMATE CONTROLLING PARTY

The controlling party is David Oliver Darby.