Registration number: 05524597

F & D Developments Limited

Contents

Accountants' Report	1
Balance Sheet	2

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
F & D Developments Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of F & D Developments Limited for the year ended 31 December 2025 as set out on pages 2 to 3 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of F & D Developments Limited, as a body, in accordance with the terms of our engagement letter dated 1 August 2024. Our work has been undertaken solely to prepare for your approval the accounts of F & D Developments Limited and state those matters that we have agreed to state to the Board of Directors of F & D Developments Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than F & D Developments Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that F & D Developments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of F & D Developments Limited. You consider that F & D Developments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of F & D Developments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Dodd & Co Limited
Chartered Accountants
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

8 July 2026

F & D Developments Limited

(Registration number: 05524597)
Balance Sheet as at 31 December 2025

		2025 £	2024 £
Fixed assets		426,532	426,016
Current assets		12,271	11,753
Prepayments and accrued income		-	204
Creditors: Amounts falling due within one year		(330,586)	(352,591)
Net current liabilities		(318,315)	(340,634)
Total assets less current liabilities		108,217	85,382
Accruals and deferred income		(5,350)	(2,750)
		102,867	82,632
Capital and reserves		102,867	82,632

F & D Developments Limited

(Registration number: 05524597)
Balance Sheet as at 31 December 2025 (continued)

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Whinby Cottage
Haltcliffe
Wigton
Cumbria
CA7 8JT

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 July 2026
 

......................................... Lady F K Hart Director