FISHERS DEVELOPMENTS LTD

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09719592

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		20,442		25,705

			20,442		25,705
CURRENT ASSETS
Stocks	5	1,540,942		1,784,082
Debtors	6	82,960		34,416
Cash at bank and in hand		8,900		52,752

		1,632,802		1,871,250
Creditors: Amounts Falling Due Within One Year	7	(46,305 )		(98,384 )

NET CURRENT ASSETS (LIABILITIES)			1,586,497		1,772,866

TOTAL ASSETS LESS CURRENT LIABILITIES			1,606,939		1,798,571

Creditors: Amounts Falling Due After More Than One Year	8		(1,789,510 )		(1,898,964 )

NET LIABILITIES			(182,571 )		(100,393 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(182,671 )		(100,493 )

SHAREHOLDERS' FUNDS			(182,571)		(100,393)

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FISHERS DEVELOPMENTS LTD

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr CHRISTOPHER FISHER

Director

20 March 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Fishers Developments ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09719592 . The registered office is Mistal Barn, Hunger Hill Road, Middleton, Ilkley, West Yorkshire, LS298 0DW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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FISHERS DEVELOPMENTS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	30,174	39,884	322	749	71,129

As at 31 August 2025	30,174	39,884	322	749	71,129

Depreciation
As at 1 September 2024	15,400	29,330	273	421	45,424
Provided during the period	2,955	2,111	10	187	5,263

As at 31 August 2025	18,355	31,441	283	608	50,687

Net Book Value
As at 31 August 2025	11,819	8,443	39	141	20,442

As at 1 September 2024	14,774	10,554	49	328	25,705

5. Stocks

	2025	2024
	£	£
Work in progress	1,540,942	1,784,082

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	4,590	1,149
Other debtors	78,370	33,267

	82,960	34,416

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FISHERS DEVELOPMENTS LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	22,538	84,203
Bank loans and overdrafts	5,000	5,000
Other creditors	675	575
Taxation and social security	18,092	8,606

	46,305	98,384

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	25,598	28,931
Other creditors	1,763,912	1,870,033

	1,789,510	1,898,964

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Ultimate Controlling Party

The company's ultimate controlling party is Mr Christopher Fisher by virtue of his ownership of 100% of the issued share capital in the company.

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