All Weather Developments Ltd

All Weather Developments Ltd
Directors' Report
For the year ended 30 November 2025

Director's report and financial statements

The directors present his/her/their annual report and the financial statements for the year ended 30 November 2025

Principal activities

Principal activity of the company during the financial year was of property development.

Directors

The directors who served the company throughout the year were as follows:

Christopher Bown

Joanne Bown

Statement of directors' responsibilities

The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to

select suitable accounting policies and then apply them consistently
make judgments and accounting estimates that are reasonable and prudent
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:

----------------------------------
Christopher Bown
Director

Date approved: 01 June 2026

Registered Number: 07670455 All Weather Developments Ltd
Balance Sheet
As at 30 November 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	40,947	83,811
		40,947	83,811
Current assets
Stocks	4	683,218	360,545
Debtors	5	7,618	36,935
Cash at bank and in hand		173,582	402,871
		864,418	800,351
Creditors: amount falling due within one year	6	(127,467)	(116,298)
Net current assets		736,951	684,053

Total assets less current liabilities		777,898	767,864
Creditors: amount falling due after more than one year	7	(90,000)	-
Provisions for liabilities	8	(3,531)	8,847
Net assets		684,367	776,711

Capital and reserves
Called up share capital		100	100
Profit and loss account		684,267	776,611
Shareholders' funds		684,367	776,711

For the year ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 profit and loss account has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 01 June 2026 and were signed on its behalf by:

-------------------------------
Christopher Bown
Director

All Weather Developments Ltd
Notes to the Financial Statements
For the year ended 30 November 2025

General Information

All Weather Developments Ltd is a private company, limited by shares, registered in England and Wales, registration number 07670455, registration address Hoppers Piece High Oak, Heightington, Bewdley, Worcestershire, DY12 2YP.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Change in accounting policy

During the financial year, the accounting policy for Land and Buildings was changed from 0% to depreciate on a straight line basis over the remaining term of the lease.

Turnover

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

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Revenue from contracts for the provision of services is recognised by reference to the stage of completion and where the amount of revenue can be measured reliably.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the profit and loss account on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. 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 basis:

Land and Buildings	Over term of lease Straight Line
Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees and directors Average number of employees during the year was 2 (2024 : 2).

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
At 01 December 2024	19,277	145,802	44,325	3,396	212,800
Additions	-	-	-	-	-
Disposals	-	(87,032)	-	-	(87,032)
At 30 November 2025	19,277	58,770	44,325	3,396	125,768
Depreciation
At 01 December 2024	-	111,996	13,958	3,035	128,989
Charge for year	6,252	1,655	7,592	181	15,680
On disposals	-	(59,848)	-	-	(59,848)
At 30 November 2025	6,252	53,803	21,550	3,216	84,821
Net book values
Closing balance as at 30 November 2025	13,025	4,967	22,775	180	40,947
Opening balance as at 01 December 2024	19,277	33,806	30,367	361	83,811

Stocks

	2025 £		2024 £
Stocks	683,218		360,545
	683,218		360,545

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	345	-
Prepayments & Accrued Income	5,766	2,087
Other Debtors	-	355
Corporation Tax	-	34,018
PAYE & Social Security	1,507	-
VAT	-	475
	7,618	36,935

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	18,788	170
PAYE & Social Security	-	276
Accrued Expenses	1,981	2,280
Obligations under HP/Financial Leases	-	6,223
Directors' Current Accounts	106,283	107,349
VAT	415	-
	127,467	116,298

Creditors: amount falling due after more than one year

	2025 £		2024 £
Other Loans	90,000		-
	90,000		-

Included within creditors due within one year is a loan of £90,000 from a third party. The loan does not have a fixed repayment term and is interest free. The loan is measured at the amount repayable, being the principal balance outstanding at the year end. No formal repayment schedule has been agreed.

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	3,531		(8,847)
	3,531		(8,847)

9.	Pension costs and other post-retirement benefits The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Registered Number: 07670455
England and Wales
Unaudited Financial Statements

for the year ended 30 November 2025
for
ALL WEATHER DEVELOPMENTS LTD