T D Developments (Burwell) Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08011274

T D Developments (Burwell) Limited

Unaudited financial statements

31 March 2026

T D Developments (Burwell) Limited

Statement of financial position

31 March 2026

	2026		2025
Note	£	£	£	£

Fixed assets

Tangible assets	5		129,005		127,229

Current assets

Stocks		5,000	5,000
Debtors	6	121,451	111,906
Cash at bank and in hand		183,208	179,202
		---------	---------
		309,659	296,108

Creditors: Amounts falling due within one year	7	( 159,095)		( 148,597)
		---------		---------
Net current assets			150,564		147,511
			---------		---------
Total assets less current liabilities			279,569		274,740

Creditors: Amounts falling due after more than one year	8		( 2,999)		( 10,716)

Provisions

Taxation including deferred tax	( 32,251)	( 30,108)
	---------	---------
Net assets	244,319	233,916
	---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	244,317	233,914
	---------	---------
Shareholders funds	244,319	233,916
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

T D Developments (Burwell) Limited

Statement of financial position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 25 June 2026 , and are signed on behalf of the board by:

S Thomas	M Thomas
Director	Director

Company registration number: 08011274

T D Developments (Burwell) Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is First Floor Suite, 2 Hillside Business Park, Bury St Edmunds, Suffolk, IP32 7EA.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Judgements and key sources of estimation uncertainty

Estimates and judgements used in preparing the financial statements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The resulting accounting estimates will, by definition seldom equal the related actual results. Any subsequent changes are accounted for with an effect on income at the time such updated information is available. The directors consider that there are no no estimates or assumptions that have a significant effect on the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. Revenue from contracts is measured by reference to the stage of completion at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable. When it is probable that total contract costs will exceed total contract turnover, the expected loss is recognised as an expense immediately. When the outcome of a contract cannot be estimated reliably, turnover is is recognised only to the extent of costs that it is probable will be recovered.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	20% - 33% straight line

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitute a financing transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of employees during the year was 4 (2025: 4 ).

5. Tangible assets

	Freehold property	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 April 2025	6,798	198,447	49,549	6,980	261,774
Additions	–	28,709	–	–	28,709
Disposals	–	( 13,500)	( 3,604)	–	( 17,104)
	------	---------	-------	------	---------
At 31 March 2026	6,798	213,656	45,945	6,980	273,379
	------	---------	-------	------	---------
Depreciation
At 1 April 2025	–	92,589	35,891	6,065	134,545
Charge for the year	–	18,457	3,321	560	22,338
Disposals	–	( 9,280)	( 3,229)	–	( 12,509)
	------	---------	-------	------	---------
At 31 March 2026	–	101,766	35,983	6,625	144,374
	------	---------	-------	------	---------
Carrying amount
At 31 March 2026	6,798	111,890	9,962	355	129,005
	------	---------	-------	------	---------
At 31 March 2025	6,798	105,858	13,658	915	127,229
	------	---------	-------	------	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	87,079	62,401
Other debtors	34,372	49,505
	---------	---------
	121,451	111,906
	---------	---------

7. Creditors: Amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	2,500	10,000
Trade creditors	66,619	71,338
Social security and other taxes	53,327	41,392
Other creditors	36,649	25,867
	---------	---------
	159,095	148,597
	---------	---------

Hire purchase agreements disclosed under other creditors falling due within one year amounting to £13,601 (2025: £10,252) are secured by the assets concerned.

8. Creditors: Amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	2,500
Other creditors	2,999	8,216
	------	-------
	2,999	10,716
	------	-------

Hire purchase agreements disclosed under other creditors falling due after one year amounting to £2,999 (2025: £8,216) are secured by the assets concerned.

9. Directors' advances, credits and guarantees

At the balance sheet date, included within debtors is £34,372 (2025: £29,985) which is owed to the company by the directors. Interest has been charged at the official rate.