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Registration number: 07298006

Kelling Developments Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Kelling Developments Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Kelling Developments Ltd

(Registration number: 07298006)
Balance Sheet as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 202,358 | 212,482
Current assets |  |  |
Debtors | 5 | 958 | -
Cash at bank and in hand |  | 6,223 | 11,806
|  | 7,181 | 11,806
Creditors: Amounts falling due within one year | 6 | (278,895) | (278,855)
Net current liabilities |  | (271,714) | (267,049)
Net liabilities |  | (69,356) | (54,567)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (69,456) | (54,667)
Shareholders' deficit |  | (69,356) | (54,567)

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 August 2026 and signed on its behalf by:

......................................... E S Deterding Director

Kelling Developments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Priory House
54 Langham Road
Field Dalling
Holt
Norfolk
NR25 7LG

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Property Improvements | 5% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Kelling Developments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Kelling Developments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Property improvements £ | Total £
Cost or valuation
At 1 September 2024 | 292,985 | 292,985
Additions | 4,691 | 4,691
At 31 August 2025 | 297,676 | 297,676
Depreciation
At 1 September 2024 | 80,503 | 80,503
Charge for the year | 14,815 | 14,815
At 31 August 2025 | 95,318 | 95,318
Carrying amount
At 31 August 2025 | 202,358 | 202,358
At 31 August 2024 | 212,482 | 212,482

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 958 | -
| 958 | -

6 | Creditors

Creditors: amounts falling due within one year

Kelling Developments Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to related parties | 7 | 161,725 | 164,979
Taxation and social security |  | 1,371 | 1,144
Other creditors |  | 115,799 | 112,732
|  | 278,895 | 278,855

7 | Related party transactions

Other transactions with directors

The director, N C Deterding, had a loan with the comapny. At the balance sheet date the amount owed by the company was £111,008. (2024 - £108,008).
The director, E S Deterding, had a loan with the comapny. At the balance sheet date the amount owed by the company was £3,404 (2024 - £3,404).

Summary of transactions with other related parties

Kelling Designs Limited, a company which E S Deterding controls and is a director of, is owed £161,725 as at year end (2024 - £164,978).