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BARCLAY COURT DEVELOPMENTS LTD

Registered Number
15219581
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2025

BARCLAY COURT DEVELOPMENTS LTD
Company Information
for the year from 1 November 2024 to 31 October 2025

Director | WINSLOW, Gary Ross

Company Secretary | WINSLOW, Jane Ann

Registered Address | 168 Church Road
| Hove
| BN3 2DL

Registered Number | 15219581 (England and Wales)

BARCLAY COURT DEVELOPMENTS LTD
Balance Sheet as at
31 October 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Stocks | 3 | 996,366 |  |  |  | - |  |
Debtors |  | 15,673 |  |  |  | - |  |
Cash at bank and on hand |  | 62,172 |  |  |  | - |  |
|  | 1,074,211 |  |  |  | - |  |
Creditors amounts falling due within one year | 4 | (671,613) |  |  |  | - |  |
Net current assets (liabilities) |  |  |  | 402,598 |  |  |  | -
Total assets less current liabilities |  |  |  | 402,598 |  |  |  | -
Creditors amounts falling due after one year | 5 |  |  | (405,306) |  |  |  | -
Net assets |  |  |  | (2,708) |  |  |  | -
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | -
Profit and loss account |  |  |  | (2,709) |  |  |  | -
Shareholders' funds |  |  |  | (2,708) |  |  |  | -

- 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 Director acknowledges 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 Director on 22 June 2026, and are signed on its behalf by:
WINSLOW, Gary Ross Director Registered Company No. 15219581

BARCLAY COURT DEVELOPMENTS LTD
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.

| 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.

| Borrowing costs
--- | ---
| Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Related parties
--- | ---
| Company is 100% subsidiary of PR Homes Direct Ltd. Balance owed to PR Homes Direct at 31/10/25 is £631,285

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

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 996,366 |  | -
| Total | 996,366 |  | -

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

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 670,613 |  | -
| Accrued liabilities and deferred income | 1,000 |  | -
| Total | 671,613 |  | -

5. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 405,306 |  | -
| Total | 405,306 |  | -