Company registration number SC829714 (England and Wales)
DICKIE DEVELOPMENTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2025
PAGES FOR FILING WITH REGISTRAR
DICKIE DEVELOPMENTS LTD
CONTENTS
Page
Accountants' report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 6
DICKIE DEVELOPMENTS LTD
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DICKIE DEVELOPMENTS LTD FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 1 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dickie Developments Ltd for the period ended 30 November 2025 which comprise, the balance sheet 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 at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Dickie Developments Ltd, as a body, in accordance with the terms of the engagement letter dated 17 June 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Dickie Developments Ltd and state those matters that we have agreed to state to the b oard of d irectors of Dickie Developments Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dickie Developments Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Dickie Developments Ltd 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 Dickie Developments Ltd. You consider that Dickie Developments Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Dickie Developments Ltd. 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 f inancial statements.

Waters & Atkinson
Chartered Accountants
The Old Court House
Clark Street
Morecambe
Lancashire
LA4 5HR
20 August 2026
DICKIE DEVELOPMENTS LTD
BALANCE SHEET
AS AT 30 NOVEMBER 2025
30 November 2025
- 2 -
2025
Notes
£
£
Fixed assets
Tangible assets
3
16,668
Investment property
4
690,250
706,918
Current assets
Cash at bank and in hand
7,049
Creditors: amounts falling due within one year
(34,661)
Net current liabilities
(27,612)
Total assets less current liabilities
679,306
Creditors: amounts falling due after more than one year
(700,000)
Net liabilities
(20,694)
Capital and reserves
Called up share capital
100
Profit and loss reserves
(20,794)
Total equity
(20,694)
DICKIE DEVELOPMENTS LTD
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2025
30 November 2025
- 3 -

For the financial period ended 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the period 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 financial statements.

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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 August 2026 and are signed on its behalf by:
Mr HJ Dickie
Director
Company registration number SC829714 (England and Wales)
DICKIE DEVELOPMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 4 -
1
Accounting policies
Company information

Dickie Developments Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Office 1, Technology House, 9 Newton Place, Glasgow, Scotland, G3 7PR.

1.1
Reporting period

The reporting period covers one year and eight days. This is longer than the standard reporting period because this is the company's first period of trading.

1.2
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

A true t the time of approving the financial statements, and notwithstanding the net current liabilties of £27,612, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Revenue

Revenue comprises sales of goods or services provided to customers, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% straight line
Fixtures and fittings
20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

DICKIE DEVELOPMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
Number
Total
1
DICKIE DEVELOPMENTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 NOVEMBER 2025
- 6 -
3
Tangible fixed assets
Total
£
Cost
At 22 November 2024
-
0
Additions
18,002
At 30 November 2025
18,002
Depreciation and impairment
At 22 November 2024
-
0
Depreciation charged in the period
1,334
At 30 November 2025
1,334
Carrying amount
At 30 November 2025
16,668
4
Investment property
2025
£
Fair value
At 22 November 2024
-
0
Additions
690,250
At 30 November 2025
690,250
2025-11-30 2024-11-22 false false false 20 August 2026 CCH Software CCH Accounts Production 2026.100 Development of building projects
Mr H J Dickie Mrs H J Dickie SC829714 2024-11-22 2025-11-30 SC829714 2025-11-30 SC829714 core:CurrentFinancialInstruments core:WithinOneYear 2025-11-30 SC829714 core:Non-currentFinancialInstruments core:AfterOneYear 2025-11-30 SC829714 core:ShareCapital 2025-11-30 SC829714 core:RetainedEarningsAccumulatedLosses 2025-11-30 SC829714 bus:Director1 2024-11-22 2025-11-30 SC829714 core:PlantMachinery 2024-11-22 2025-11-30 SC829714 core:FurnitureFittings 2024-11-22 2025-11-30 SC829714 2024-11-21 SC829714 bus:PrivateLimitedCompanyLtd 2024-11-22 2025-11-30 SC829714 bus:SmallCompaniesRegimeForAccounts 2024-11-22 2025-11-30 SC829714 bus:FRS102 2024-11-22 2025-11-30 SC829714 bus:AuditExemptWithAccountantsReport 2024-11-22 2025-11-30 SC829714 bus:Director2 2024-11-22 2025-11-30 SC829714 bus:FullAccounts 2024-11-22 2025-11-30 xbrli:pure xbrli:shares iso4217:GBP