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Registered Number: 06964620
England and Wales
DEVELOPMENTS STD GROUP LTD
Abridged Accounts
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Developments STD Group Ltd Contents Page For the year ended 31 December 2025
Statement of Financial Position | 1
Notes to the Financial Statements | 2

Developments STD Group Ltd Statement of Financial Position As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 9,888 |  | 13,640
Investments | 4 | 1,352 |  | 1,352
|  | 11,240 |  | 14,992
Current assets |  |  |
Debtors: amounts falling due within one year |  | 213,842 |  | 300,686
Debtors: amounts falling due after one year |  | 500 |  | 61,549
Cash at bank and in hand |  | 2,650 |  | (904)
|  | 216,992 |  | 361,331
Creditors: amount falling due within one year |  | (769,402) |  | (490,017)
Net current assets |  | (552,410) |  | (128,686)
Total assets less current liabilities |  | (541,170) |  | (113,694)
Creditors: amount falling due after more than one year |  | (8,080) |  | (77,079)
Provisions for liabilities |  | (2,319) |  | (2,238)
Net assets |  | (551,569) |  | (193,011)
Capital and reserves |  |  |
Called up share capital | 5 | 10 |  | 10
Profit and loss account |  | (551,579) |  | (193,021)
Shareholders' funds |  | (551,569) |  | (193,011)
For the year ended 31 December 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. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 04 August 2026 and were signed on its behalf by:
------------------------------- Anthony Davies Director
1

Developments STD Group Ltd Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information Developments STD Group Ltd is a private company, limited by shares, registered in England and Wales, registration number 06964620, registration address Suite 4, 3rd Floor, Refuge House, Watergate Row South, Chester, Cheshire, CH1 2LE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Research and development expenditure Research and development expenditure is charged to the income statement in the period in which it is incurred. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 5 Reducing Balance
Fixtures and Fittings | 5 Reducing Balance
Computer Equipment | 3 Reducing Balance
Investment properties Investment properties are included in the balance sheet at their open market value at the balance sheet date. The resulting aggregate surplus or deficit is transferred to a revaluation reserve. Depreciation is provided only on those investment properties which are leasehold and where the unexpired lease term is less than 20 years. Although this accounting policy is in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015), it is a departure from the general requirement of the Companies Act 2006 for all tangible assets to be depreciated. In the opinion of the directors compliance with the standard is necessary for the financial statements to give a true and fair view. Depreciation or amortisation is only one of many factors reflected in the annual valuation and the amount of this which might otherwise have been charged cannot be separately identified or quantified. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 8 (2024 : 9).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2025 | 735 |  | 10,992 |  | 6,298 |  | 18,025
Additions | - |  | 958 |  | 49 |  | 1,007
Disposals | - |  | - |  | - |  | -
At 31 December 2025 | 735 |  | 11,950 |  | 6,347 |  | 19,032
Depreciation
At 01 January 2025 | 584 |  | 2,292 |  | 1,509 |  | 4,385
Charge for year | 377 |  | 3,586 |  | 796 |  | 4,759
On disposals | - |  | - |  | - |  | -
At 31 December 2025 | 961 |  | 5,878 |  | 2,305 |  | 9,144
Net book values
Closing balance as at 31 December 2025 | (226) |  | 6,072 |  | 4,042 |  | 9,888
Opening balance as at 01 January 2025 | 151 |  | 8,700 |  | 4,789 |  | 13,640
4. | Investments
Cost | Other investments other than loans |  | Total
| £ |  | £
At 01 January 2025 | 1,352 |  | 1,352
Additions | - |  | -
Disposals | - |  | -
At 31 December 2025 | 1,352 |  | 1,352
5. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
10 Class A shares of £1.00 each | 10 |  | 10
| 10 |  | 10
2