ACCOUNTS - Final Accounts

Share capital

As restated

Registered number: 14960348

CHARLBURY HOUSE DEVELOPMENTS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

CHARLBURY HOUSE DEVELOPMENTS LIMITED

COMPANY INFORMATION

Director	J Bamford


Registered number	14960348


Registered office	North Bailey House
	12 New Inn Hall Street
	Oxford
	OX1 2RP

CHARLBURY HOUSE DEVELOPMENTS LIMITED

CONTENTS

	Page
Balance Sheet	1
Notes to the Financial Statements	2 - 5

CHARLBURY HOUSE DEVELOPMENTS LIMITED

REGISTERED NUMBER: 14960348

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		As restated 2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	4	63,251		78,571
Cash at bank and in hand	5	46,235		3,210
		109,486		81,781
Creditors: amounts falling due within one year	6	(96,284)		(77,577)
Net current assets			13,202		4,204
Total assets less current liabilities			13,202		4,204

Net assets			13,202		4,204

Capital and reserves
Called up share capital	8	100	100
Profit and loss account		13,102	4,104
		13,202	4,204

The director considers 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 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.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 26 June 2026.

J Bamford

Director

The notes on pages 2 to 5 form part of these financial statements.

Page 1

CHARLBURY HOUSE DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Charlbury House Developments Limited ("the company") is a private company, listed by shares, incorporated in England and Wales with a registration number of 14960348. The registered office is North Bailey House, 12 New Inn Hall Street, Oxford, England, OX1 2RP.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 principal accounting policies applied in the preparation of these accounts are set out below. These policies have been consistently applied to all years presented unless otherwise stated. Details of the transition to FRS102 Section 1A are disclosed in Note 11.

2.2

Going concern

The financial statements have been prepared on a going concern basis which assumes the continued support of the director, who has provided confirmation of their intention to provide such financial support as is necessary for the company to continue its operation for the foreseeable future and at least 12 months from the date of signing of the financial statements.

2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

Page 2

CHARLBURY HOUSE DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

2.5

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.

2.6

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

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Employees

The average monthly number of employees, including the director, during the year was 1 (2024 - 1).

Debtors

					2025	(Restated) 2024
					£	£


Other debtors	63,251	78,571
	63,251	78,571

Page 3

CHARLBURY HOUSE DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	46,235	3,210

6.	Creditors: Amounts falling due within one year
		2025	(Restated) 2024
		£	£

Trade creditors	666	31,895
Corporation tax	3,000	-
Other creditors	68,714	14,807
Accruals and deferred income	23,904	30,875
	96,284	77,577

7.	Financial instruments
		2025	2024
		£	£

	Financial assets
	Financial assets measured at fair value through profit or loss	46,235	3,210

Financial assets measured at fair value through profit or loss comprise of cash at bank and in hand.

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1 each	100	100

Page 4

CHARLBURY HOUSE DEVELOPMENTS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

9.	Prior year adjustment

During the preparation of the financial statements for the year ended 31 March 2025 the following material errors were identified in the 2024 financial statements:

∙Expenses totaling £369,067 were capitalised incorrectly and have been reclassified as expenditure in the Profit and Loss Account.

∙Income has decreased by £12,611 as a result of the reallocation of costs noted above and the impact on the recharge calculations there-on.

∙A related party creditor of £340,113 should have been treated as funding from the Director and therefore the directors loan account balance of £337,817 in debtors was incorrect. The loan balance has therefore been reclassified to creditors, to offset against this funding.

∙An incorrect number of Ordinary Shares was previously reported. The company had 100 ordinary shares, at par value of £1 in issue from incorporation. As such a prior year adjustment has been included to restate the ordinary shares figure within the Balance Sheet.

The net effect of these changes was to reduce the previously reported profit and opening reserves at 1 April 2024 by £381,678.

10.	Related party transactions
	Included within other creditors (Note 6) is an amount of £68,714, (2024 - £14,807) owed to the director. This loan is unsecured, interest free and repayable on demand. In addition, turnover relates solely to amounts recharged to the director and any amounts outstanding at the year end are included within the other creditors balance referred to here.

11.	First time adoption of FRS 102 The policies applied under the entity's previous accounting framework are not materially different to FRS 102 and have not impacted on equity or profit or loss.

Page 5