REGISTERED NUMBER: 02298855 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2026

FOR

D.& R. DEVELOPMENTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

T J Riley

REGISTERED OFFICE:

Troubridge

Station Road

John O'Gaunt

Melton Mowbray

Leicestershire

LE14 2RE

REGISTERED NUMBER:

02298855 (England and Wales)

ACCOUNTANTS:

PWH Accountancy Ltd

The Counting House

High Street

Lutterworth

Leicestershire

LE17 4AY

FIXED ASSETS

Investment property

4

-

331,158

CURRENT ASSETS

Debtors

5

135

6,000

Cash at bank

591,958

12,121

592,093

18,121

CREDITORS

Amounts falling due within one year

6

260,051

230,996

NET CURRENT ASSETS/(LIABILITIES)

332,042

(212,875

)

TOTAL ASSETS LESS CURRENT LIABILITIES

332,042

118,283

CAPITAL AND RESERVES

Called up share capital

7

150,002

150,002

Retained earnings

8

182,040

(31,719

)

SHAREHOLDERS' FUNDS

332,042

118,283

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

T J Riley - Director

1.	STATUTORY INFORMATION

D.& R. 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant, Actual results may differ from these estimates.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial assets

Receivables are stated at amortised cost using the effective interest rate method. A provision for impairment of receivables is established where there is objective evidence that the company will not be able to collect all amounts due according to the original terms of payment. Receivables are considered for impairment on a case by case basis and any provision is based on the directors' assessment of the amount recoverable on each receivable.

Financial liabilities

The company's financial liabilities include trade and other payables, which are measured at amortised cost using the effective interest rate method. Financial liabilities are recognised when the company becomes a party to the contractual agreements of the instrument. Interest-related charges are recognised as an expense in the period in which they are incurred.

Cash and cash equivalents

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less, and bank overdrafts.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

COST

At 1 July 2025

331,158

Disposals

(331,158

)

At 30 June 2026

-

NET BOOK VALUE

At 30 June 2026

-

At 30 June 2025

331,158

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Directors' current accounts

-

6,000

VAT

135

-

135

6,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

37,167

1,347

VAT

-

910

Other creditors

135,331

135,331

T R Services Ltd

24,922

24,922

Directors' current accounts

9,337

15,337

Accruals and deferred income

52,544

52,544

Accrued expenses

750

605

260,051

230,996

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

150,002

Ordinary

£1

150,002

150,002

8.

RESERVES

Retained

earnings

£

At 1 July 2025

(31,719

)

Profit for the year

213,759

At 30 June 2026

182,040

9.	RELATED PARTY DISCLOSURES

The balance on the director's loan account is shown within 'creditors' on the balance sheet. At 30 June 2026 an amount of £9,337 (2025 £9,337) was due to T R Services (UK) Limited, a company controlled by the director Mr T J Riley.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr T J and Miss S Riley.