Company registration number 12714528 (England and Wales)
REED PROPERTY DEVELOPERS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
REED PROPERTY DEVELOPERS LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
REED PROPERTY DEVELOPERS LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
5,116
6,822
Investment property
4
156,445
156,446
161,561
163,268
Current assets
Cash at bank and in hand
3,003
2,090
Creditors: amounts falling due within one year
5
(207,756)
(207,756)
Net current liabilities
(204,753)
(205,666)
Net liabilities
(43,192)
(42,398)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(43,292)
(42,498)
Total equity
(43,192)
(42,398)

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 22 June 2026
Mr S Reed
Director
Company registration number 12714528 (England and Wales)
REED PROPERTY DEVELOPERS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The financial statements have been prepared on a going concern basis. The validity of this basis relies on the continuing support of its creditors and director, who true are also the controlling shareholder s. The director ha s confirmed that this support will not be withdrawn for the foreseeable future, to allow the company to meet its liabilities as they fall due. The director therefore consider s it appropriate that the financial statements are prepared on a going concern basis.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% reducing balance
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

REED PROPERTY DEVELOPERS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.7
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 liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Leases

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.10
Company information

Reed Property Developers Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Capital House, 272 Manchester Road, Droylsden, Manchester, M43 6PW.

REED PROPERTY DEVELOPERS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025 and 31 December 2025
16,275
Depreciation and impairment
At 1 January 2025
9,453
Depreciation charged in the year
1,706
At 31 December 2025
11,159
Carrying amount
At 31 December 2025
5,116
At 31 December 2024
6,822
4
Investment property
2025
£
Fair value
At 1 January 2025 and 31 December 2025
156,445
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
889
889
Other creditors
206,867
206,867
207,756
207,756
6
Financial commitments, guarantees and contingent liabilities

The director is not aware of any contingent liabilities.

REED PROPERTY DEVELOPERS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
7
Events after the reporting date

There have been no significant post balance sheet events.

2025-12-31 2025-01-01 false false false 22 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr S Reed 12714528 2025-01-01 2025-12-31 12714528 2025-12-31 12714528 2024-12-31 12714528 core:OtherPropertyPlantEquipment 2025-12-31 12714528 core:OtherPropertyPlantEquipment 2024-12-31 12714528 core:WithinOneYear 2025-12-31 12714528 core:WithinOneYear 2024-12-31 12714528 core:CurrentFinancialInstruments 2025-12-31 12714528 core:CurrentFinancialInstruments 2024-12-31 12714528 core:ShareCapital 2025-12-31 12714528 core:ShareCapital 2024-12-31 12714528 core:RetainedEarningsAccumulatedLosses 2025-12-31 12714528 core:RetainedEarningsAccumulatedLosses 2024-12-31 12714528 bus:Director1 2025-01-01 2025-12-31 12714528 core:FurnitureFittings 2025-01-01 2025-12-31 12714528 core:MotorVehicles 2025-01-01 2025-12-31 12714528 2024-01-01 2024-12-31 12714528 core:OtherPropertyPlantEquipment 2024-12-31 12714528 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 12714528 2024-12-31 12714528 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 12714528 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 12714528 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12714528 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12714528 bus:FRS102 2025-01-01 2025-12-31 12714528 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 12714528 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP