Ercall Developments Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 05273285 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

ERCALL DEVELOPMENTS LIMITED

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

5

DIRECTOR:

D J Bell

REGISTERED OFFICE:

Westaways

Shrubbery Road

Red Lake

Telford

Shropshire

TF1 5EQ

REGISTERED NUMBER:

05273285 (England and Wales)

ACCOUNTANTS:

Grindrod & Company Limited

Glanbrenig

St David's Road

Aberystwyth

Ceredigion

SY23 1EU

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Ercall Developments Limited for the year ended 31 October 2025 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Ercall Developments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ercall Developments Limited and state those matters that we have agreed to state to the director of Ercall Developments Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ercall Developments Limited and its director for our work or for this report.

It is your duty to ensure that Ercall Developments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Ercall Developments Limited. You consider that Ercall Developments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Ercall Developments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Grindrod & Company Limited

Glanbrenig

St David's Road

Aberystwyth

Ceredigion

SY23 1EU

17 July 2026

FIXED ASSETS

Tangible assets

4

1,000,000

CURRENT ASSETS

Cash at bank

49,220

49,303

CREDITORS

Amounts falling due within one year

5

631,414

629,666

NET CURRENT LIABILITIES

(582,194

)

(580,363

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

417,806

419,637

CREDITORS

Amounts falling due after more than one
year

6

(319,533

)

(319,533

)

PROVISIONS FOR LIABILITIES

(19,718

)

(19,971

)

NET ASSETS

78,555

80,133

CAPITAL AND RESERVES

Called up share capital

2

Revaluation reserve

8

151,019

Retained earnings

(72,466

)

(70,888

)

SHAREHOLDERS' FUNDS

78,555

80,133

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 July 2026 and were signed by:

D J Bell - Director

1.	STATUTORY INFORMATION

Ercall Developments Limited 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.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations or future events that are believed to be reasonable under the circumstances.

The Company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the actual results. In the opinion of the directors there are no estimates nor assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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.

Land and buildings

-

2% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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 future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 November 2024

and 31 October 2025

1,000,000

DEPRECIATION

Charge for year

16,000

Impairments

(16,000

)

At 31 October 2025

-

NET BOOK VALUE

At 31 October 2025

1,000,000

At 31 October 2024

1,000,000

Included in cost or valuation of land and buildings is freehold land of £ 200,000 (2024 - £ 200,000 ) which is not depreciated.

Cost or valuation at 31 October 2025 is represented by:

Land and

buildings

£

Valuation in 2021

186,443

Cost

813,557

1,000,000

If freehold land and buildings had not been revalued they would have been included at the following historical cost:

2025

2024

£

Cost

813,558

Value of land in freehold land and buildings

813,558

The director has reviewed the carrying value of the freehold properties as at 31 October 2025 and believes that in the current market place, they represent fair value.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

12,046

Other creditors

619,368

617,620

631,414

629,666

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

2025

2024

£

Bank loans

319,533

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

331,579

8.

RESERVES

Revaluation

reserve

£

At 1 November 2024

and 31 October 2025

151,019

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £500 (2024 - £500) were paid to the director .

10.	ULTIMATE CONTROLLING PARTY

The controlling party is D J Bell.

The ultimate controlling party is D J Bell.