REGISTERED NUMBER: 10629768 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Appear Development Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J E Chandrasakera

Mrs C Chandrasakera

REGISTERED OFFICE:

The Mews

Hounds Road

Chipping Sodbury

Bristol

BS37 6EE

REGISTERED NUMBER:

10629768 (England and Wales)

ACCOUNTANTS:

Dolman's Chartered Accountants

The Mews

Hounds Road

Chipping Sodbury

Bristol

BS37 6EE

FIXED ASSETS

Tangible assets

4

5,207

4,873

Investments

5

284,234

250,141

289,441

255,014

CURRENT ASSETS

Debtors

6

34,956

36,903

Cash at bank

118,208

136,619

153,164

173,522

CREDITORS

Amounts falling due within one year

7

46,891

47,463

NET CURRENT ASSETS

106,273

126,059

TOTAL ASSETS LESS CURRENT LIABILITIES

395,714

381,073

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

395,614

380,973

SHAREHOLDERS' FUNDS

395,714

381,073

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2026 and were signed on its behalf by:

J E Chandrasakera - Director

1.	STATUTORY INFORMATION

Appear Development Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

50% on reducing balance

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

26,859

Additions

4,630

At 28 February 2026

31,489

DEPRECIATION

At 1 March 2025

21,986

Charge for year

4,296

At 28 February 2026

26,282

NET BOOK VALUE

At 28 February 2026

5,207

At 28 February 2025

4,873

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 March 2025

250,141

Additions

349,371

Disposals

(331,773

)

Share of profit/(loss)

2,450

Revaluations

14,045

At 28 February 2026

284,234

NET BOOK VALUE

At 28 February 2026

284,234

At 28 February 2025

250,141

Cost or valuation at 28 February 2026 is represented by:

Other

investments

£

Valuation in 2026

17,550

Cost

266,684

284,234

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

29,904

31,849

Other debtors

5,052

5,054

34,956

36,903

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

45,318

44,894

Other creditors

1,573

2,569

46,891

47,463

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

4,544

505

Between one and five years

4,923

-

9,467

505

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

£

J E Chandrasakera

Balance outstanding at start of year

(1,146

)

(2,949

)

Amounts advanced

9,834

1,803

Amounts repaid

(8,718

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(30

)

(1,146

)