Dember Developments Ltd - Filleted accounts

Registered number

05403195

Dember Developments Ltd

Unaudited Filleted Accounts

31 May 2026

Dember Developments Ltd
Registered number:		05403195
Balance Sheet
as at 31 May 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		744,082			731,048

Current assets
Debtors	4	-			90,764
Cash at bank and in hand		8,207			77,709
		8,207			168,473

Creditors: amounts falling due within one year	5	(193,022)			(40,683)

Net current (liabilities)/assets			(184,815)			127,790

Total assets less current liabilities			559,267			858,838

Creditors: amounts falling due after more than one year	6		-			(345,545)



Net assets			559,267			513,293

Capital and reserves
Called up share capital			110			110
Profit and loss account			559,157			513,183

Shareholders' funds			559,267			513,293

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Farmakis
Director
Approved by the board on 4 September 2026

Dember Developments Ltd
Notes to the Accounts
for the year ended 31 May 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor Vehicles	over 10 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Land and buildings		Motor vehicles		Total
£			£		£
	Cost
	At 1 June 2025	726,803		26,681		753,484
	Additions	-		15,834		15,834
	At 31 May 2026	726,803		42,515		769,318

	Depreciation
	At 1 June 2025	17,100		5,336		22,436
	Charge for the year	-		2,800		2,800
	At 31 May 2026	17,100		8,136		25,236

	Net book value
	At 31 May 2026	709,703		34,379		744,082
	At 31 May 2025	709,703		21,345		731,048


4	Debtors			2026		2025
£					£

	Other debtors			-		90,764


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Taxation and social security costs			8,122		9,799
	Other creditors			184,900		30,884
				193,022		40,683


6	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		345,545


7	Other information

	Dember Developments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Beverley House
	5 Livingston Drive North
	Liverpool
	Merseyside
	L17 8XN