REGISTERED NUMBER: 03599678 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

C K L DEVELOPMENTS LIMITED

TRADING AS

CKL DEVELOPMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

M Hews

T Mason

S Ziegler

REGISTERED OFFICE:

Woodcote

Marley Lane Business Park

Marley Lane

Battle

East Sussex

TN33 0RE

REGISTERED NUMBER:

03599678 (England and Wales)

ACCOUNTANTS:

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

FIXED ASSETS

Tangible assets

4

233,504

244,918

CURRENT ASSETS

Stocks

476,423

343,031

Debtors

5

263,994

633,951

Cash at bank

38,851

-

779,268

976,982

CREDITORS

Amounts falling due within one year

6

760,682

1,148,416

NET CURRENT ASSETS/(LIABILITIES)

18,586

(171,434

)

TOTAL ASSETS LESS CURRENT LIABILITIES

252,090

73,484

CREDITORS

Amounts falling due after more than one year

7

325,424

500,000

NET LIABILITIES

(73,334

)

(426,516

)

CAPITAL AND RESERVES

Called up share capital

118,000

118,000

Share premium

517,000

517,000

Retained earnings

(708,334

)

(1,061,516

)

(73,334

)

(426,516

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 2 September 2026 and were signed on its behalf by:

T Mason - Director

1.	STATUTORY INFORMATION

C K L 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.

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.

The directors have made an assessment about the company's ability to continue as a going concern and they do not consider there to be any material uncertainties. As a result they have adopted the going concern basis of accounting.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

at varying rates on cost

Plant and machinery

-

at varying rates on cost

Truck and transporter

-

10% on cost

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 19 (2024 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Land and

Plant and

Truck and

Motor

buildings

machinery

transporter

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

87,012

402,742

248,658

51,918

790,330

Additions

7,625

11,048

7,934

-

26,607

At 31 December 2025

94,637

413,790

256,592

51,918

816,937

DEPRECIATION

At 1 January 2025

51,774

360,002

102,824

30,812

545,412

Charge for year

4,228

14,424

15,220

4,149

38,021

At 31 December 2025

56,002

374,426

118,044

34,961

583,433

NET BOOK VALUE

At 31 December 2025

38,635

39,364

138,548

16,957

233,504

At 31 December 2024

35,238

42,740

145,834

21,106

244,918

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

183,602

489,557

Other debtors

1,904

10,271

Prepayments

78,488

134,123

263,994

633,951

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

1,636

Trade creditors

577,968

921,966

Amounts owed to group undertakings

-

32,849

Social security and other taxes

24,398

19,447

VAT

54,038

8,936

Other creditors

41,049

22,836

Accrued expenses

63,229

140,746

760,682

1,148,416

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Amounts owed to group undertakings

325,424

500,000

8.	RELATED PARTY DISCLOSURES

Zapa Consulting AG is a company controlled by S Ziegler.

Administration expenses include rent of £33,000 (2024: £190,850), legal & professional fees of £1,693 (2024: £493), interest of £29,069 (2024: £28,601), and site maintenance of £27,413 (2024: £19,383) which were paid to Zapa Consulting AG.

Related party loans of £325,424 (2024: £532,849) were owed to Zapa Consulting AG at the balance sheet date..

Turnover includes £nil (2024: £33,051) of work done for S Ziegler, £13,293 (2024: £29,710) for C L Keith-Lucas and £2,909 (2024: £616) for Zapa Consulting AG.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of C K L Developments Limited for the year ended 31 December 2025 which comprise the Income Statement, 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 within the ICAEW's regulations and guidance at icaew.com/membershandbook.

This report is made solely to the Board of Directors of C K L Developments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of C K L Developments Limited and state those matters that we have agreed to state to the Board of Directors of C K L Developments Limited, as a body, in this report in accordance with icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than C K L Developments Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that C K L Developments Limited 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 profit of C K L Developments Limited. You consider that C K L Developments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of C K L Developments Limited. 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 financial statements.

Ashdown Hurrey

Chartered Accountants & Business Advisers

20 Havelock Road

Hastings

East Sussex

TN34 1BP

2 September 2026