Conygree Development Limited - Filleted accounts


CONYGREE DEVELOPMENT LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2025



































Company Registration Number: 12267000

CONYGREE DEVELOPMENT LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025


CONTENTS									PAGES



Company information									1

Balance sheet									2 to 3

Notes to the financial statements									4 to 8

CONYGREE DEVELOPMENT LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2025


DIRECTORS

J C S Parker
A S Parker


SECRETARY

The company does not have an appointed secretary


REGISTERED OFFICE

4 Witan Way
Witney
Oxon
OX28 6FF


COMPANY REGISTRATION NUMBER

12267000 England and Wales

CONYGREE DEVELOPMENT LIMITED

BALANCE SHEET
AS AT 31 OCTOBER 2025


	Notes	2025		2024
		£		£

FIXED ASSETS
Tangible assets	5		126		180

CURRENT ASSETS
Stock		29,246		-
Debtors	6	233,440		266,654
Cash at bank and in hand		44,993		16,034


		307,679		282,688

CREDITORS: Amounts falling due within one year	7	314,145		285,047
CREDITORS: Amounts falling due within one year


NET CURRENT LIABILITIES			(6,466)		(2,359)


CURRENT LIABILITIES LESS TOTAL ASSETS			(6,340)		(2,179)

Provisions for liabilities and charges			32		45


NET LIABILITIES			(6,372)		(2,224)


CAPITAL AND RESERVES
Called up share capital			2		2
Distributable profit and loss account			(6,374)		(2,226)


SHAREHOLDERS' DEFICIT			(6,372)		(2,224)

CONYGREE DEVELOPMENT LIMITED

BALANCE SHEET
AS AT 31 OCTOBER 2025


These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

Members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Profit and Loss Account or Directors Report.


Signed on behalf of the board of directors




J C S Parker						A S Parker
Director						Director

Date approved by the board: 5 July 2026

CONYGREE DEVELOPMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025


1	GENERAL INFORMATION

	Conygree Development Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:

	4 Witan Way
	Witney
	Oxon
	OX28 6FF

	The financial statements are presented in Sterling, which is the functional currency of the company.

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Basis of preparation of financial statements

	These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.

	Going concern

	The accounts have been drawn up on the going concern basis. The company owes its directors £311,645, which could be required for repayment without notice. The company is therefore dependent upon the continued support of the directors. The directors do not consider their support likely to be withdrawn.

	If the going concern basis was not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amounts, to provide for additional liabilities that might arise and to reclassify fixed assets as current assets.


	Tangible fixed assets

	Fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

	Depreciation has been provided at the following rate so as to write off the cost or valuation of assets less residual value of the assets over their estimated useful lives.

	Plant and machinery					20% reducing balance basis per annum
	Computer equipment					20% straight line basis per annum

	On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the profit and loss account, and included within administrative expenses.

CONYGREE DEVELOPMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Financial Instruments

	A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

	Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through the profit and loss account.

	Basic financial assets and financial liabilities are initially recognised at transaction price and measured at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. They are subsequently carried at their amortised cost using the effective interest rate method, less any provision for impairment. If the effect of the time value of money is immaterial, they are measured at cost less impairment.

	Basic financial assets and liabilities which are measured at cost or amortised cost are reviewed for objective impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the profit and loss account immediately.

Any reversals of impairment are recognised in the profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset or liability which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.


	Financing transactions are measured at the present value of the future receipts discounted at a market rate of interest. They are subsequently measured at amortised costs using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

	Impairment of non-financial assets

	At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets (which is the higher of value in use and the fair value less cost to sell) is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit and loss account.

	If an impairment loss is subsequently reversed, the carrying amount of the asset, or group of related assets, is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset, or group of related assets, in prior periods. A reversal of an impairment loss is recognised immediately in the profit and loss account.

CONYGREE DEVELOPMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Work in progress

	Work in progress has been valued at the lower of cost and estimated selling price less cost to complete and sell. Cost comprises the cost of materials and direct labour relevant to the stage of construction.

	Debtors

	Short term debtors are measured at transaction price, less any impairment.

	Creditors

	Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and subsequently at amortised cost.

	Taxation

	Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.

	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods based on current tax rates and laws. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 taxable profits.

	Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

	Current and deferred tax assets and liabilities are not discounted.

3	CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

	No significant accounting estimates and judgements have had to be made by the directors in preparing these financial statements.

4	EMPLOYEES

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

		2025	2024
	Average number of employees	2	2

CONYGREE DEVELOPMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025


5	TANGIBLE ASSETS
		Plant and machinery	Computer equipment	Total
		£	£	£
	Cost
	At 1 November 2024	329	191	520


	At 31 October 2025	329	191	520


	Accumulated depreciation and impairments
	At 1 November 2024	172	168	340

	Charge for year	31	23	54


	At 31 October 2025	203	191	394


	Net book value
	At 1 November 2024	157	23	180


	At 31 October 2025	126	-	126


6	DEBTORS
			2025	2024
			£	£
	Other debtors		233,440	266,654


7	CREDITORS: Amounts falling due within one year
			2025	2024
			£	£
	Taxation and social security		-	519
	Accruals and deferred income		2,500	2,500
	Other creditors		311,645	282,028


			314,145	285,047

CONYGREE DEVELOPMENT LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025


8	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

	The following director's advances, credits and guarantees took place during the year:

		Balance at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off or waived	Balance at 31 October 2025
		£	£	£	£	£
	A S Parker	12,327	-	12,327	-	-

	This advance is interest free and repayable on demand.

9	RELATED PARTY TRANSACTIONS

	During the year, the following transactions with related parties took place:

	J C S Parker
	Director and shareholder		2025	2024
			£	£
	Advances to company	The director has made advances to the company which are repayable on demand. No interest has been charged on these advances. At the year end, the company owed the director the following amount:	233,472	282,028


	A S Parker
	Director and shareholder		2025	2024
			£	£
	Advances to company	The director has made advances to the company which are repayable on demand. No interest has been charged on these advances. At the year end, the company owed the director the following amount:	78,173	-