ACCOUNTS - Final Accounts preparation

Registered number: 07082600

CYBELE DEVELOPMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 28 FEBRUARY 2026

CYBELE DEVELOPMENTS LIMITED

REGISTERED NUMBER: 07082600

BALANCE SHEET

AS AT 28 FEBRUARY 2026

		2026		2025
Note		£		£


Current assets
Debtors: amounts falling due within one year	5	807,783		1,140,925
Cash at bank and in hand	6	122,351		35,059
		930,134		1,175,984
Creditors: amounts falling due within one year	7	(437,712)		(450,328)
Net current assets			492,422		725,656
Total assets less current liabilities			492,422		725,656

Net assets			492,422		725,656

Capital and reserves
Called up share capital	100	100
Profit and loss account	492,322	725,556
	492,422	725,656

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CYBELE DEVELOPMENTS LIMITED

REGISTERED NUMBER: 07082600

BALANCE SHEET (CONTINUED)

AS AT 28 FEBRUARY 2026

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 May 2026.

Gregory Charles James

Director

The notes on pages 3 to 6 form part of these financial statements.

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CYBELE DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1.	General information

Cybele Developments Limited is a private company incorporated in England.

The company's registered office is 56 West Street, Stratford-upon-Avon, Warwickshire CV37 6DR.

These financial statements are presented in £ Sterling which is the functional currency of the company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.3

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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CYBELE DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

2.Accounting policies (continued)

2.5

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

				Plant and machinery	-	25%
				Motor vehicles	-	25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including the directors, during the year was as follows:

			2026	2025
			No.	No.

			2	2

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CYBELE DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

4.	Tangible fixed assets

	Plant and machinery	Motor vehicles	Total
	£	£	£
Cost or valuation
At 1 March 2025	11,320	58,405	69,725
At 28 February 2026	11,320	58,405	69,725
Depreciation
At 1 March 2025	11,320	58,405	69,725
At 28 February 2026	11,320	58,405	69,725
Net book value
At 28 February 2026	-	-	-
At 28 February 2025	-	-	-

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CYBELE DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Debtors

					2026	2025
					£	£


Amounts owed by group undertakings	806,635	984,646
Other debtors	1,148	156,279
	807,783	1,140,925

6.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	122,351	35,059
	122,351	35,059

7.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Bank loans	7,480	17,719
Trade creditors	512	74
Other creditors	429,720	432,535
	437,712	450,328

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