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Registered number: 11012545
Flakebest Developments Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Bishops Chartered Accountants
Flakebest Developments Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Flakebest Developments Limited
Accountants' Report
For The Year Ended 31 March 2026
Accountants' Report
Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Flakebest Developments Limited for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Flakebest Developments Limited for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of Flakebest Developments Limited , as a body, in accordance with the terms of our engagement letter dated 15 May 2024. Our work has been undertaken solely to prepare for your approval the accounts of Flakebest Developments Limited and state those matters that we have agreed to state to the director of Flakebest Developments Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Flakebest Developments Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that Flakebest Developments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Flakebest Developments Limited . You consider that Flakebest Developments Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Flakebest Developments Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

13/05/2026

Bishops Chartered Accountants
ICAEW
Phoenix Park
Blakewater Road
Blackburn
Lancashire
BB1 5BG
Page 1
Page 2
Flakebest Developments Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 11012545

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 1
Investment Properties | 5 |  | 625,000 |  | 600,000
|  |  | 625,000 |  | 600,001
CURRENT ASSETS
Debtors | 6 | 19,357 |  | 22,539 |
Cash at bank and in hand |  | 29,502 |  | 71,994 |
|  | 48,859 |  | 94,533 |
Creditors: Amounts Falling Due Within One Year | 7 | (19,909 ) |  | (14,207 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 28,950 |  | 80,326
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 653,950 |  | 680,327
NET ASSETS |  |  | 653,950 |  | 680,327
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Fair value reserve | 9 |  | (58,737 ) |  | (83,737 )
Profit and Loss Account |  |  | 712,587 |  | 763,964
SHAREHOLDERS' FUNDS |  |  | 653,950 |  | 680,327

Page 2
Page 3
Flakebest Developments Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 A Penkett Director
13/05/2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Flakebest Developments Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Flakebest Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11012545 . The registered office is Apartment 4 Lea Bank Hall, College Lane, Rawtenstall, Lancashire, BB4 7LA.
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:

Computer Equipment | 33% on cost

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
Page 4
Page 5
Flakebest Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 950
As at 31 March 2026 | 950
Depreciation
As at 1 April 2025 | 949
Provided during the period | 1
As at 31 March 2026 | 950
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | 1

Page 5
Page 6
Flakebest Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 April 2025 | 600,000
Fair value adjustments | 25,000
As at 31 March 2026 | 625,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Cost | 683,737 |  | 683,737

The fair value of the investment properties have been arrived at on the basis of a valuation carried out at 31/03/2026 by the directors.
The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 8,197 |  | 8,197
Due after more than one year
Other debtors | 11,160 |  | 14,342
| 19,357 |  | 22,539

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 547 |  | 172
Other creditors | 2,717 |  | 2,717
Taxation and social security | 16,645 |  | 11,318
| 19,909 |  | 14,207

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 6
Page 7
Flakebest Developments Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Reserves

| Fair value reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 April 2025 | (83,737 ) | 763,964
Profit for the year and total comprehensive income | - | 55,565
Dividends paid | - | (81,942)
Movements in fair value reserve | 25,000 | -
Transfer to/from Fair value reserve | - | (25,000)
As at 31 March 2026 | (58,737 ) | 712,587

Page 7