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Registered Number: 10837485
England and Wales

 

 

 

PROPERTY DEVELOPMENT EXPERTS LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2024

End date: 30 June 2025
Director Thomas BARBER
Registered Number 10837485
Registered Office 5 CANON COURT, INSTITUTE ST.
BOLTON ENGLAND
BL1 1PZ
Accountants More Than Accountants Ltd
5 Canon Court
Institute Street
Bolton
BL1 1PZ
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 30 June 2025
Director
The director who served the company throughout the year was as follows:
Thomas BARBER
Statement of director's responsibilities
The director is responsible for preparing the directors report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director 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 director is 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 director is 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 director is 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 director is 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.

On behalf of the board.


----------------------------------
Thomas BARBER
Director

Date approved: 15 June 2026
2
 
 		 Notes
 		 2025
£		   2024
£
Turnover 12,287    6,860 
Cost of sales (8,298)   - 
Gross profit 3,989    6,860 
Administrative expenses (8,015)   (3,911)
Other operating expenses (6,558)   - 
Other operating income 19,343    - 
Operating profit 8,759    2,949 
Interest payable and similar charges (4,422)   (1,285)
Profit/(Loss) on ordinary activities before taxation 4,337    1,664 
Tax on profit on ordinary activities 4,833    - 
Profit/(Loss) for the financial year 9,170    1,664 
 
3
 
 		 Notes
 		 2025
£		   2024
£
Fixed assets      
Tangible fixed assets 3 208,333    115,000 
208,333    115,000 
Current assets      
Debtors: amounts falling due within one year 4 4,833    - 
Cash at bank and in hand 1,537    72,489 
6,370    72,489 
Creditors: amount falling due within one year 5 (82,743)   (64,699)
Net current assets (76,373)   7,790 
 
Total assets less current liabilities 131,960    122,790 
Creditors: amount falling due after more than one year 6 (71,215)   (71,215)
Net assets 60,745    51,575 
 

Capital and reserves 		     
Called up share capital 1    1 
Fair Value Reserves 7 72,343    53,000 
Profit and loss account (11,599)   (1,426)
Shareholders' funds 60,745    51,575 
 


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

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges 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 director on 15 June 2026 and were signed by:


-------------------------------
Thomas BARBER
Director
4
General Information
PROPERTY DEVELOPMENT EXPERTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 10837485, registration address 5 CANON COURT, INSTITUTE ST., BOLTON ENGLAND, BL1 1PZ.

The presentation currency is £ sterling.
1.

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)
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.
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 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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:
Plant and Machinery 20% Straight Line
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.
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Investment properties   Total
  £   £   £
At 01 July 2024 -    115,000    115,000 
Additions 25,000    50,657    75,657 
Disposals -    -    - 
Revaluations -    19,343    19,343 
At 30 June 2025 25,000    185,000    210,000 
Depreciation
At 01 July 2024 -    -    - 
Charge for year 1,667    -    1,667 
On disposals -    -    - 
At 30 June 2025 1,667    -    1,667 
Net book values
Closing balance as at 30 June 2025 23,333    185,000    208,333 
Opening balance as at 01 July 2024 -    115,000    115,000 

Investment properties

Included within tangible fixed assets is an investment property carried at fair value. As of 30/06/2025, a revaluation has been performed, resulting in a net revaluation gain of £19,343; therefore, the total fair value of the properties has been reported as £185,000. 

Fair Value   2025
£		   2024
£
Investment properties 185,000  115,000 
Totals 185,000  115,000 


4.

Debtors: amounts falling due within one year

2025
£		   2024
£
Deferred Tax 4,833    - 
4,833    - 

5.

Creditors: amount falling due within one year

2025
£		   2024
£
Trade Creditors -    - 
Accruals 594    - 
Credit Card 2,797    - 
Directors' Current Accounts 79,352    64,699 
82,743    64,699 

6.

Creditors: amount falling due after more than one year

2025
£		   2024
£
Mortgage 71,215    71,215 
71,215    71,215 

7.

Fair Value Reserves

2025
£		   2024
£
Fair Value Reserve 72,343    53,000 
72,343    53,000 

5