REGISTERED NUMBER: 11266369 (England and Wales)

Financial Statements

for the Year Ended 31 August 2025

for

Cissonius Developments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J Dunn

REGISTERED OFFICE:

1 Saxon House

Headway Business Park

Corby

Northamptonshire

NN18 9EZ

REGISTERED NUMBER:

11266369 (England and Wales)

AUDITORS:

Clifford Roberts - Statutory Auditor

63 Broad Green

Wellingborough

Northamptonshire

NN8 4LQ

CURRENT ASSETS

Stocks

2,333,362

3,066,781

Debtors

4

213,899

29,840

Cash at bank

246,160

65,820

2,793,421

3,162,441

CREDITORS

Amounts falling due within one year

5

2,007,395

2,238,920

NET CURRENT ASSETS

786,026

923,521

TOTAL ASSETS LESS CURRENT LIABILITIES

786,026

923,521

CREDITORS

Amounts falling due after more than one year

6

-

304,777

NET ASSETS

786,026

618,744

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

785,926

618,644

SHAREHOLDERS' FUNDS

786,026

618,744

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 May 2026 and were signed by:

Mr J Dunn - Director

1.	STATUTORY INFORMATION

Cissonius Developments Ltd 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.

The financial statements are for an individual entity, they are presented in Sterling (£) and cover the period to 31st August each year.

Significant judgements and estimates

In the application of the company's accounting policies, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis.

There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, value added tax. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

-the Company has transferred the significant risks and rewards of ownership to the buyer;

-the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

-the amount of revenue can be measured reliably;

- it is probable that the Company will receive the consideration due under the transaction; and

- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans and balances to and from related parties.

Debt instruments (other than those wholly repayable or receivable in one year), including loans and

other accounts receivable and payable, are initially measured at the present value of future cash flows and subsequently at amortised cost using the effective interest rate method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received.

Financial assets that are measured at cost and amortised cost are assessed at the end of each

reporting period for objective evidence of impairment. If objective impairment is found, an impairment loss is recognised in the income statement.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

149,744

-

VAT

62,674

2,020

Deferred tax asset

-

25,984

Prepayments

1,481

1,836

213,899

29,840

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,777

10,289

Other loans

370,000

444,000

Trade creditors

17

-

Amounts owed to group undertakings

1,180,279

1,063,601

Deposits held

25,000

20,000

Other creditors

5,000

146,805

Accruals and deferred income

418,322

554,225

2,007,395

2,238,920

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

8,777

Other loans - 1-2 years

-

296,000

-

304,777

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

8,777

19,066

Other loans

370,000

740,000

378,777

759,066

Other loans includes an interest free loan secured against sited park homes at Mulberry Court. The loan is repayable, pro rata, on the sale of these units.

8.	FINANCIAL INSTRUMENTS

The company has significant exposure to credit, liquidity and market risks. These are limited by the

company's financial management policies and practices described below:

Credit risk

The company's exposure and it's customers credit worthiness is continually monitored so that any

potential problems are detected at an early stage.

Liquidity risk

The directors have ultimate responsibility for liquidity risk management in maintaining adequate

reserves and banking facilities.

Market risk

There is a market risk associated with the fluctuation in demand for the products and services

provided. Most of this is mitigated by monitoring the markets.

The company holds no derivative financial instruments at the year end.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100

Called up share capital

This represents the nominal value of shares that have been issued.

10.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Julian Payne BA FCA (Senior Statutory Auditor)

for and on behalf of Clifford Roberts - Statutory Auditor

11.	RELATED PARTY DISCLOSURES

The following balances were outstanding at the year end with group members not wholly owned:

2025

2024

£

£

Southern Halt Ltd

149,744

(256

)

SRG Parks Ltd

(15,000

)

(15,000

)

SRG Park Holdings Ltd

(678,279

)

(1,048,345

)

Mill House Park Homes Ltd

(487,000

)

-

12.	ULTIMATE CONTROLLING PARTY

The controlling party is SRG Park Holdings Ltd.

The ultimate controlling party is Mr S Geranio.

Registered Office of SRG Park Holdings Limited

1 Saxon House

Headway Business Park

Corby

Northamptonshire

England

NN18 9EZ