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Company Registration No. 04925180 (England and Wales)
Southpark Developments Limited Unaudited accounts for the year ended 31 October 2025
Southpark Developments Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Southpark Developments Limited Company Information for the year ended 31 October 2025
Directors
D Johnson J D Womby
Secretary
J D Womby
Company Number
04925180 (England and Wales)
Registered Office
Primary House Spring Gardens Macclesfield Cheshire SK10 2DX
Accountants
Taylor Consultancy, Chartered Certified Accountants Primary House Spring Gardens Macclesfield Cheshire SK10 2DX
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Southpark Developments Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
85,309 
96,922 
Investments
5
2 
2 
85,311 
96,924 
Current assets
Inventories
360,434 
560,175 
Debtors
6
1,637,337 
2,613,053 
Cash at bank and in hand
28,409 
- 
2,026,180 
3,173,228 
Creditors: amounts falling due within one year
7
(3,029,498)
(4,128,535)
Net current liabilities
(1,003,318)
(955,307)
Total assets less current liabilities
(918,007)
(858,383)
Creditors: amounts falling due after more than one year
8
- 
(7,033)
Provisions for liabilities
Deferred tax
- 
(1,353)
Net liabilities
(918,007)
(866,769)
Capital and reserves
Called up share capital
9
2,000 
2,000 
Profit and loss account
(920,007)
(868,769)
Shareholders' funds
(918,007)
(866,769)
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by
J D Womby Director Company Registration No. 04925180
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Southpark Developments Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Southpark Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 04925180. The registered office is Primary House, Spring Gardens, Macclesfield, Cheshire, SK10 2DX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% per on a reducing balance basis
Plant & machinery
25% per annum on cost
Fixtures & fittings
25% per annum on cost
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset. Deferred tax assets and liabilities are not discounted.
Pension costs
Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.
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Southpark Developments Limited Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
192,988 
61,700 
4,653 
259,341 
At 31 October 2025
192,988 
61,700 
4,653 
259,341 
Depreciation
At 1 November 2024
103,189 
54,577 
4,653 
162,419 
Charge for the year
4,490 
7,123 
- 
11,613 
At 31 October 2025
107,679 
61,700 
4,653 
174,032 
Net book value
At 31 October 2025
85,309 
- 
- 
85,309 
At 31 October 2024
89,799 
7,123 
- 
96,922 
5
Investments
Subsidiary undertakings 
£ 
Valuation at 1 November 2024
2 
Valuation at 31 October 2025
2 
The company owns 2 ordinary shares of £1 each in HCA No 6 Limited, a company registered in England and Wales (company number 05456844) This investment represents 100% of the issued share capital in HCA No 6 Limited HCA No 6 Limited was dormant throughout the year and had capital and reserves at the year end of £(2,921) - 2024 £(2,921)
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
26,394 
Trade debtors
29,752 
2,700 
Amounts due from group undertakings etc.
1,557,585 
1,753,959 
Accrued income and prepayments
50,000 
830,000 
1,637,337 
2,613,053 
- 6 -
Southpark Developments Limited Notes to the Accounts for the year ended 31 October 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
7,033 
33,517 
VAT
3,146 
- 
Trade creditors
120,733 
169,515 
Amounts owed to group undertakings and other participating interests
112,831 
142,950 
Taxes and social security
23,931 
9,472 
Other creditors
455,396 
1,389,030 
Loans from directors
2,306,428 
2,384,051 
3,029,498 
4,128,535 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
7,033 
9
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
550 A Ordinary Shares of £1 each
550 
550 
450 B Ordinary Shares of £1 each
450 
450 
2,000 
2,000 
- 7 -
Southpark Developments Limited Notes to the Accounts for the year ended 31 October 2025
10
Transactions with related parties
HCA No 6 Limited is a wholly owned subsidiary company of Southpark Developments Limited. At the balance sheet date HCA No 6 Limited owed Southpark Developments Limited £2,919 (2024 £2,919), the loan is subject to interest at a commercial rate and repayable upon demand. Mr J D Womby is a director and shareholder in both Southpark Developments Limited and Withyfold Trading Estate Limited. At the balance sheet date Withfold Trading Estate Limited owed Southpark Developments Limited £1,081,621 (2024 £902,244), the loan is subject to interest at a commercial rate and repayable upon demand. Mr J D Womby was a director in both Southpark Developments Limited and Sandpiper Quay Limited. At the balance sheet date Sandpiper Quay Limited owed Southpark Developments Limited Limited £Nil (2024 £243,225), the loan is subject to interest at a commercial rate and repayable upon demand. Mr J D Womby is a director and shareholder in both Southpark Developments Limited and JWT Limited. At the balance sheet date JWT Limited owed Southpark Developments Limited £148,711 (2024 £128,096), the loan is subject to interest at a commercial rate and repayable upon demand. Mr J D Womby is a director and shareholder in both Southpark Developments Limited and Southpark Properties (Macclesfileld) Limited. At the balance sheet date Southpark Developments Limited owed Southpark Properties (Macclesfield) Limited £112,831 (2024 £142,950), the loan is subject to interest at a commercial rate and repayable upon demand. Mr J D Womby is a director and shareholder in both Southpark Developments Limited and The Pumping Station (Tansor) Limited. During the year Southpark Developments Limited charged The Puming Station (Tansor) Limited construction costs of £435,000 (2024 £470,000). At the balance sheet date The Pumping Station (Tansor) Limited owed Southpark Developments Limited £324,334 (2024 £477,475), the loan is subject to interest at a commercial rate and repayable upon demand. Southpark Developments Pension Fund is the pension funded associated with Southpark Developments Limited. At the balance sheet date Southpark Developments Limited owed Southpark Pension Fund £99,740 (2024 £57,418), the loan is subject to interest at a commercial rate and repayable upon demand.
11
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 8 -