REGISTERED NUMBER: 05895166 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Develop by Design Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

T S Crocker

V L J Crocker

M Crocker

REGISTERED OFFICE:

Airport House

Suite 43-45

Purley Way

Croydon

Surrey

CR0 0XZ

REGISTERED NUMBER:

05895166 (England and Wales)

ACCOUNTANTS:

RAA Ledger Sparks Ltd

Airport House

Suite 43-45

Purley Way

Croydon

CR0 0XZ

Current assets

Stocks

-

321,122

Debtors

4

4,000

30,500

Cash at bank

272,021

4,219

276,021

355,841

Creditors

Amounts falling due within one year

5

(171,456

)

(237,323

)

Net current assets

104,565

118,518

Total assets less current liabilities

104,565

118,518

Capital and reserves

Called up share capital

100

100

Retained earnings

6

104,465

118,418

104,565

118,518

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 April 2026 and were signed on its behalf by:

T S Crocker - Director

1.	STATUTORY INFORMATION

Develop by Design Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

The principal activity of the company continued to be that of development of building projects.

2.	ACCOUNTING POLICIES

ACCOUNTING CONVENTION

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.

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 rendering of services .

STOCKS

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential.

FINANCIAL INSTRUMENTS

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

TAXATION

The tax expense represents the sum of the tax currently payable and deferred tax.

CURRENT TAX

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

DEFERRED TAX

Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date.

GOING CONCERN

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

PROVISIONS FOR LIABILITIES

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the statement of comprehensive income in the year that the company becomes aware of the obligation and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in Balance sheet.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associates

4,000

30,500

The director considers the carrying value of trade and other receivables approximate to their fair values

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to associates

141,271

219,771

Taxation and social security

10,657

6,107

Other creditors

19,528

11,445

171,456

237,323

The director considers the carrying amounts of current liabilities approximate to their fair values.

6.

RESERVES

PROFIT AND LOSS RESERVES

The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

T S Crocker

Balance outstanding at start of year

(10,619

)

(1,619

)

Amounts repaid

(8,000

)

(9,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(18,619

)

(10,619

)

8.	RELATED PARTY DISCLOSURES

At the balance sheet date, included in other creditors is an amount of £18,619 (2024 - £10,619) due to the director. This loan is interest free and repayable on demand.

At the balance sheet date, included in amounts owed to associates is an amount of £141,271 (2024 - £219,771) owed to companies, owned and controlled by the director T Crocker.

At the balance sheet date, included in amounts owed by associates is an amount of £4,000 (2024 - £30,500) owed by a company, owned and controlled by the director T Crocker.