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R D CHESHIRE DEVELOPMENTS LIMITED

Registered Number
14394153
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

R D CHESHIRE DEVELOPMENTS LIMITED
Company Information
for the year from 1 November 2024 to 31 October 2025

Directors | D Bond
| R Bond

Registered Address | 179 Park Lane
| Poynton
| SK12 1RH

Registered Number | 14394153 (England and Wales)

R D CHESHIRE DEVELOPMENTS LIMITED
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 910 |  |  |  | 4,776
|  |  |  | 910 |  |  |  | 4,776
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 45,000 |  |  |  | 15,000 |  |
Debtors | 5 | 4,239 |  |  |  | 2,039 |  |
Cash at bank and on hand |  | 19,376 |  |  |  | 18,540 |  |
|  | 68,615 |  |  |  | 35,579 |  |
Creditors amounts falling due within one year | 6 | (69,501) |  |  |  | (39,672) |  |
Net current assets (liabilities) |  |  |  | (886) |  |  |  | (4,093)
Total assets less current liabilities |  |  |  | 24 |  |  |  | 683
Net assets |  |  |  | 24 |  |  |  | 683
Capital and reserves |  |  |  |  |  |  |  |
Profit and loss account |  |  |  | 24 |  |  |  | 683
Shareholders' funds |  |  |  | 24 |  |  |  | 683

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 23 June 2026, and are signed on its behalf by:
R Bond Director Registered Company No. 14394153

R D CHESHIRE DEVELOPMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 October 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. The critical judgements made by management that have a significant effect on the amounts recognised in the financial statements are described below.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 4
| Vehicles | 3
| Office Equipment | 4

| Stocks and work in progress
--- | ---
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 November 24 | 1,644 |  | 10,000 |  | 620 |  | 12,264
| At 31 October 25 | 1,644 |  | 10,000 |  | 620 |  | 12,264
| Depreciation and impairment
| At 01 November 24 | 639 |  | 6,600 |  | 249 |  | 7,488
| Charge for year | 410 |  | 3,300 |  | 156 |  | 3,866
| At 31 October 25 | 1,049 |  | 9,900 |  | 405 |  | 11,354
| Net book value
| At 31 October 25 | 595 |  | 100 |  | 215 |  | 910
| At 31 October 24 | 1,005 |  | 3,400 |  | 371 |  | 4,776

4. | Stocks
--- | ---
| Inventories have been valued at lower of cost and net realisable value. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of completion.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 45,000 |  | 15,000
| Total | 45,000 |  | 15,000

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 2,947 |  | -
| Prepayments and accrued income | 1,292 |  | 2,039
| Total | 4,239 |  | 2,039

| Short term trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,301 |  | 7,294
| Taxation and social security | 7,973 |  | 4,099
| Other creditors | 59,227 |  | 28,279
| Total | 69,501 |  | 39,672

| 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.

7. | Provisions for liabilities
--- | ---
| Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of going the amount of the obligation. Provisions are charged as an expense to the profit and loss account in the year that the company becomes aware of the obligation and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.