REGISTERED NUMBER: 07670085

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

FOR

THOMDELL DEVELOPMENTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S Riddell

Mr P Thomas

REGISTERED OFFICE:

Regent House Business Centre

13-15 George Street

Aylesbury

Buckinghamshire

England

HP20 2HU

REGISTERED NUMBER:

07670085

ACCOUNTANTS:

Macalvins Limited

Chartered Accountants

7 St John's Road

Harrow

Middlesex

HA1 2EY

FIXED ASSETS

Investments

4

200

200

CURRENT ASSETS

Stocks

5

9,553,656

9,718,109

Debtors

6

701,866

776,061

Cash at bank

345,196

80,463

10,600,718

10,574,633

CREDITORS

Amounts falling due within one year

7

9,741,775

9,734,954

NET CURRENT ASSETS

858,943

839,679

TOTAL ASSETS LESS CURRENT LIABILITIES

859,143

839,879

CAPITAL AND RESERVES

Called up share capital

2,000

2,000

Retained earnings

857,143

837,879

859,143

839,879

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 11 June 2026 and were signed on its behalf by:

Mr S Riddell - Director

1.	STATUTORY INFORMATION

Thomdell Developments Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the sale of developed properties is recognised at the point in time when control of the property transfers to the purchaser on legal completion. This is when the significant risks and rewards of ownership have passed, and the entity has an enforceable right to payment.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Subsidiary

investment

£

COST

At 1 July 2024

and 30 June 2025

200

NET BOOK VALUE

At 30 June 2025

200

At 30 June 2024

200

Investment represents a 100% equity holding in Thomdell Developments (2) Limited and Thomdell Group Ltd.

5.

STOCKS

2025

2024

£

£

Closing Stock

9,553,656

9,718,109

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

290,832

380,832

Other Debtors

405,924

220,145

Director's current account

-

165,682

VAT

5,110

9,402

701,866

776,061

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other loans (see note 8)

9,327,617

9,327,617

Trade creditors

47,304

52,204

Amounts owed to group undertakings

346,191

346,191

Other Creditors

8,842

8,942

Director's current account

11,821

-

9,741,775

9,734,954

Other loans are secured by way of a fixed and/or floating charge over the assets of the company.

8.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Other loans

9,327,617

9,327,617

9.	RELATED PARTY DISCLOSURES

The company holds 100% share capital of Thomdell Developments (2) Limited and Thomdell Group Ltd, companies registered in England and Wales.

Included within other debtors are amounts due from related parties as follows:

2025

2024

£

£

Kingdon Development Limited

19,615

19,615

Temple Square Investments Ltd

330,000

330,000

Greenhaven Conservation Limited

55,779

-

The above entities share common directorships with the Company, and the Company’s director, Steve Riddell, holds a controlling interest in each entity.

As at 30 June 2025, Thomdell Group Limited owed by the company £290,832 (2024: £380,832).

Thomdell Development 2 Limited owed to the company £346,191 (2024: £346,191) & Trade payables included £47,304 (2024: £52,204) due to Kingdon Development Limited.

The company also owed £11,821 (2024: £165,682 by) to the director. The loan is interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

Paul Thomas and Steven Riddell are the joint controlling parties.