

			Company registration number:07355915






		JOSHUA DEVELOPMENTS LTD

			FINANCIAL STATEMENTS

			FOR THE YEAR ENDED 31 August 2025



JOSHUA DEVELOPMENTS LTD

BALANCE SHEET

AS AT 31 August 2025


		2025		2024
	Notes	£	£	£	£

FIXED ASSETS
Tangible assets	3		592,446		597,763

			592,446		597,763

CURRENT ASSETS
Stocks		251,769		508,494
Debtors	4	11,519		13,339
Cash at bank and in hand		284,897		73,400

		548,185		595,233

CREDITORS
Amounts falling due within one year	5	(41,419)		(55,463)

NET CURRENT ASSETS			506,766		539,770

TOTAL ASSETS LESS
CURRENT LIABILITIES			1,099,212		1,137,533

Creditors falling due after one year	6		(997,219)		(1,022,416)

PROVISIONS FOR LIABILITIES			(36,530)		(36,530)

NET ASSETS			65,463		78,587



CAPITAL AND RESERVES
Called-up equity share capital	7		0		1
Revaluation Reserve			152,000		152,000
Profit and loss account			(86,537)		(73,414)

SHAREHOLDERS FUNDS			65,463		78,587


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


The members have 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 the accounts.


These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 28 May 2026 and signed on its behalf.


The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.


..........................................................................
Roger James

28 May 2026
The annexed notes form part of these financial statements.



JOSHUA DEVELOPMENTS LTD

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 AUGUST 2025

	Share	Share	P and L	Revaluation	Other	Total
	Capital	Premium	Account	reserve	reserves	equity
	£	£	£	£	£	£
Balance at 1 September 2023	1	0	(42,154)	0	0	(42,153)

Changes in equity
Total Comprehensive Income	0	0	120,740	0	0	120,740
Reserves transfer	0	0	152,000	152,000	0	0
Balance at 31 August 2024	1	0	(73,414)	152,000	0	78,587

Changes in equity
Total comprehensive income	0	0	(13,123)	0	0	(13,123)

JOSHUA DEVELOPMENTS LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Accounting policies

Statutory information

Joshua Developments Ltd is a private company, limited by shares, registered in England and Wales. The presentation currency of the financial statements is the £ sterling.

Statement of compliance

These financial statements have been prepared in accordance with the provisions of Section 1A 'Small entities' of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There were no material departures from the standard.

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Financial assets

Investment property is carried at fair value. Revaluation surpluses are recognised in the profit and loss account. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

Fixed Assets

Tangible fixed assets are stated at cost less depreciation Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant and Machinery - 15% reducing balance basis.

Motor Vehicles - 25% reducing balance basis.

Stocks and Work In Progress

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any forseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

Leasing

Motor vehicle, plant and equipment acquired under finance leases or hire purchase contracts are capitalised and depreciated in the same manner as other tangible fixed assets. The related obligations, net of future finance charges, are included in creditors.

Employees

The average number of persons employed by the company (including directors) during the year was 2.



3.	Tangible fixed assets

		Land/Buildings	Plant	Motor	Total

	Cost
	At start of period	570,000	3,822	48,425	622,247
	Additions	0	729	1,076	1,805
	At end of period	570,000	4,551	49,501	624,052

	Depreciation
	At start of period	0	1,843	22,641	24,484
	Provided during the period	0	406	6,715	7,121
	At end of period	0	2,249	29,356	31,605

	Net Book Value
	At start of period	570,000	1,979	25,784	597,763
	At end of period	570,000	2,302	20,144	592,446



4.	Debtors
		2025	2024
		£	£
	Due within one year
	Other Debtors	11,519	13,339

		11,519	13,339



5.	Creditors due within one year
		2025	2024
		£	£

	Trade creditors	22,367	35,774
	Corporation Tax	13,203	13,203
	Other taxes and social security costs	3,847	3,672
	Other creditors	2	1
	Accruals and deferred income	2,000	2,813

		41,419	55,463


	Bank overdrafts are secured by debenture.
6.	Bank overdrafts are secured by debenture.			Creditors due after one year
		2025	2024
		£	£

	Bank Loans	217,007	17,500
	Other creditors	431,960	641,438
	Loan from directors	348,252	363,478

		997,219	1,022,416


7.	Share capital	Alloted, Issued and fully paid
		Alloted, Issued and fully paid
		2025	2024
		£	£

	Ordinary shares of £1 each	1	1
	Total issued share capital	0	1