Carford Developments Limited - Filleted accounts

Registered number

08649164

Carford Developments Limited

Filleted Accounts

31 August 2025

Carford Developments Limited
Registered number:		08649164
Balance Sheet
as at 31 August 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		2,826,667			2,834,890

Current assets
Debtors	4	32,075			32,571
Cash at bank and in hand		4,921			5,815
		36,996			38,386

Creditors: amounts falling due within one year	5	(388,925)			(409,238)

Net current liabilities			(351,929)			(370,852)

Total assets less current liabilities			2,474,738			2,464,038

Creditors: amounts falling due after more than one year	6		(1,965,342)			(1,984,342)

Provisions for liabilities			(61,984)			(61,984)


Net assets			447,412			417,712

Capital and reserves
Called up share capital			1,000			1,000
Revaluation reserve	7		242,285			249,285
Profit and loss account			204,127			167,427

Shareholders' funds			447,412			417,712

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S A Peaks
Director
Approved by the board on 15 May 2026

Carford Developments Limited
Notes to the Accounts
for the year ended 31 August 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% on a reducing balance

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Land and buildings		Plant and machinery		Total
£			£		£
	Cost
	At 1 September 2024	2,830,000		13,908		2,843,908
	Deficit on revaluation	(7,000)		-		(7,000)
	At 31 August 2025	2,823,000		13,908		2,836,908

	Depreciation
	At 1 September 2024	-		9,018		9,018
	Charge for the year	-		1,223		1,223
	At 31 August 2025	-		10,241		10,241

	Net book value
	At 31 August 2025	2,823,000		3,667		2,826,667
	At 31 August 2024	2,830,000		4,890		2,834,890


4	Debtors			2025		2024
£					£

	Other debtors			32,075		32,571


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Taxation and social security costs			12,115		5,939
	Other creditors			376,810		403,299
				388,925		409,238


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			1,269,342		1,288,342
	Other creditors			696,000		696,000
				1,965,342		1,984,342


7	Revaluation reserve			2025		2024
£					£

	At 1 September 2024			249,285		249,285
	Loss on revaluation of land and buildings			(7,000)		-

	At 31 August 2025			242,285		249,285


8	Other information

	Carford Developments Limited is a private company limited by shares and incorporated in England. Its registered office is:
	163 Welcomes Road
	Kenley
	CR8 5HB