REGISTERED NUMBER: 05922702 (England and Wales)

Financial Statements for the Year Ended 27 September 2025

for

Spring Blossom Developments Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J M Kelly

Mr S K Kelly

Mr M Kelly

Mrs J Cockerham

SECRETARY:

Mr S K Kelly

REGISTERED OFFICE:

The Old Doctor's House

74 Grange Road

Dudley

West Midlands

DY1 2AW

REGISTERED NUMBER:

05922702 (England and Wales)

FIXED ASSETS

Tangible assets

4

502

1,304

Investment property

5

2,085,000

2,370,000

2,085,502

2,371,304

CURRENT ASSETS

Stocks

-

732,436

Debtors

1,412

866

Cash at bank

24,548

13,700

25,960

747,002

CREDITORS

Amounts falling due within one year

1,560,495

2,497,303

NET CURRENT LIABILITIES

(1,534,535

)

(1,750,301

)

TOTAL ASSETS LESS CURRENT LIABILITIES

550,967

621,003

PROVISIONS FOR LIABILITIES

6

70,411

85,466

NET ASSETS

480,556

535,537

CAPITAL AND RESERVES

Called up share capital

7

12

12

Fair value reserve

8

237,479

363,297

Retained earnings

243,065

172,228

SHAREHOLDERS' FUNDS

480,556

535,537

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 27 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 27 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 27 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 24 June 2026 and were signed on its behalf by:

Mrs J M Kelly - Director

1.	STATUTORY INFORMATION

Spring Blossom Developments 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.

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 as modified by the revaluation of certain assets.

The financial statements are prepared in Pound Sterling (£) and are rounded to the nearest pound.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 balance sheet date.

Deferred tax

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

Going concern

The financial statements are prepared on the going concern basis based on the continued support of the directors.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 28 September 2024

7,286

Disposals

(790

)

At 27 September 2025

6,496

DEPRECIATION

At 28 September 2024

5,982

Charge for year

802

Eliminated on disposal

(790

)

At 27 September 2025

5,994

NET BOOK VALUE

At 27 September 2025

502

At 27 September 2024

1,304

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 28 September 2024

2,370,000

Additions

22,058

Disposals

(265,000

)

Revaluations

(42,058

)

At 27 September 2025

2,085,000

NET BOOK VALUE

At 27 September 2025

2,085,000

At 27 September 2024

2,370,000

Fair value at 27 September 2025 is represented by:

£

Valuation in 2024

349,832

Valuation in 2025

(63,725

)

Cost

1,798,893

2,085,000

If the investment properties had not been revalued they would have been included at the following historical cost:

27.9.25

27.9.24

£

£

Cost

1,798,893

1,921,485

The investment properties were valued on an open market basis basis on 27 September 2025 by Mrs J M Kelly (Director) .

6.	PROVISIONS FOR LIABILITIES

27.9.25

27.9.24

£

£

Deferred tax

70,411

85,466

Deferred

tax

£

Balance at 28 September 2024

85,466

Provided during year

(15,055

)

Balance at 27 September 2025

70,411

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

27.9.25

27.9.24

value:

£

£

12

Ordinary

£1

12

12

8.

RESERVES

Fair

value

reserve

£

At 28 September 2024

363,297

Fair value adjustment in the year

(140,740

)

Deferred tax on the fair value adjustment in the year

14,922

At 27 September 2025

237,479

9.	ULTIMATE CONTROLLING PARTY