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REGISTERED NUMBER: 05175916 (England and Wales)














Financial Statements for the Year Ended 31 July 2025

for

Cube Developments and Investments
Limited

Cube Developments and Investments
Limited (Registered number: 05175916)






Contents of the Financial Statements
for the Year Ended 31 July 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Cube Developments and Investments
Limited

Company Information
for the Year Ended 31 July 2025







DIRECTORS: Mr S Goldstone
Mr S Brody





REGISTERED OFFICE: The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY





REGISTERED NUMBER: 05175916 (England and Wales)





ACCOUNTANTS: Nordens
The Retreat
406 Roding Lane South
Woodford Green
Essex
IG8 8EY

Cube Developments and Investments
Limited (Registered number: 05175916)

Statement of Financial Position
31 July 2025

31.7.25 31.7.24
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 4,254 5,318
Investments 5 18,586 13,012
22,840 18,330

CURRENT ASSETS
Debtors 6 303,134 183,847
Cash at bank 22,495 25,658
325,629 209,505
CREDITORS
Amounts falling due within one year 7 348,195 251,997
NET CURRENT LIABILITIES (22,566 ) (42,492 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

274

(24,162

)

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 272 (24,164 )
SHAREHOLDERS' FUNDS 274 (24,162 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 31 July 2026 and were signed on its behalf by:




Mr S Goldstone - Director



Mr S Brody - Director


Cube Developments and Investments
Limited (Registered number: 05175916)

Notes to the Financial Statements
for the Year Ended 31 July 2025

1. STATUTORY INFORMATION

Cube Developments and Investments 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.

Turnover
Turnover represents consultancy income excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Listed investments
Shares held by the entity in listed companies are recognised using the fair value model.

Consolidated financial statements
The company has taken advantage of the exemption available to small groups and has not prepared consolidated financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 August 2024 30,469 24,524 54,993
Additions - 791 791
At 31 July 2025 30,469 25,315 55,784
DEPRECIATION
At 1 August 2024 29,486 20,189 49,675
Charge for year 147 1,708 1,855
At 31 July 2025 29,633 21,897 51,530
NET BOOK VALUE
At 31 July 2025 836 3,418 4,254
At 31 July 2024 983 4,335 5,318

Cube Developments and Investments
Limited (Registered number: 05175916)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2025

5. FIXED ASSET INVESTMENTS
Listed Unlisted
investments investments Totals
£    £    £   
COST OR VALUATION
At 1 August 2024 12,852 160 13,012
Revaluations 5,574 - 5,574
At 31 July 2025 18,426 160 18,586
NET BOOK VALUE
At 31 July 2025 18,426 160 18,586
At 31 July 2024 12,852 160 13,012

Cost or valuation at 31 July 2025 is represented by:

Listed Unlisted
investments investments Totals
£    £    £   
Valuation in 2025 5,574 - 5,574
Cost 12,852 160 13,012
18,426 160 18,586

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.25 31.7.24
£    £   
Amounts owed by group undertakings 272,212 162,924
Other debtors 30,922 20,923
303,134 183,847

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.25 31.7.24
£    £   
Trade creditors 50,000 472
Amounts owed to group undertakings 233,935 235,757
Taxation and social security 62,642 686
Other creditors 1,618 15,082
348,195 251,997

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25 31.7.24
£    £   
Mr S Brody
Balance outstanding at start of year - -
Amounts advanced 4,402 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,402 -

Cube Developments and Investments
Limited (Registered number: 05175916)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2025

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

Mr S Goldstone
Balance outstanding at start of year - -
Amounts advanced 4,402 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 4,402 -

9. RELATED PARTY DISCLOSURES

The Directors, Mr S Brody and Mr S Goldstone, are considered to be key management personnel.