| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 9 January 2025 to 31 March 2026 |
| for |
| BUC Developments Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Period 9 January 2025 to 31 March 2026 |
| for |
| BUC Developments Limited |
| BUC Developments Limited (Registered number: 16172346) |
| Contents of the Financial Statements |
| for the Period 9 January 2025 to 31 March 2026 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 3 |
| Chartered Accountants' Report | 5 |
| BUC Developments Limited |
| Company Information |
| for the Period 9 January 2025 to 31 March 2026 |
| DIRECTOR: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| The Granary |
| Crowhill Farm |
| Ravensden Road |
| Wilden |
| Bedfordshire |
| MK44 2QS |
| BUC Developments Limited (Registered number: 16172346) |
| Statement of Financial Position |
| 31 March 2026 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks | 5 |
| Debtors | 6 |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital | 8 |
| Retained earnings | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) |
| 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 were approved by the director and authorised for issue on |
| BUC Developments Limited (Registered number: 16172346) |
| Notes to the Financial Statements |
| for the Period 9 January 2025 to 31 March 2026 |
| 1. | STATUTORY INFORMATION |
| BUC Developments Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| There were no material departures from that standard. |
| Tangible fixed assets |
| Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful lives as follows: |
| Improvements to property - 33% on cost |
| Plant & machinery - 25% reducing balance |
| Fixtures & fittings - 25% reducing balance |
| Motor vehicles - 25% reducing balance |
| Stocks |
| Work in progress is valued at the lower of cost and net realisable value. |
| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition. |
| Taxation |
| Taxation for the period 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 statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the period was |
| BUC Developments Limited (Registered number: 16172346) |
| Notes to the Financial Statements - continued |
| for the Period 9 January 2025 to 31 March 2026 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and | Motor |
| machinery | vehicles | Totals |
| £ | £ | £ |
| COST |
| Additions |
| At 31 March 2026 |
| DEPRECIATION |
| Charge for period |
| At 31 March 2026 |
| NET BOOK VALUE |
| At 31 March 2026 |
| 5. | STOCKS |
| £ |
| Work-in-progress |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| VAT |
| Deferred tax asset |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| £ |
| Social security and other taxes |
| Directors' current accounts |
| Accrued expenses |
| 8. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal |
| value: | £ |
| Ordinary | £1.00 | 100 |
| 100 Ordinary shares of £1.00 were issued during the period |
| 9. | RELATED PARTY DISCLOSURES |
| The amount outstanding at the year end to Mr D Buchanan was £28,475. |
| Chartered Accountants' Report to the Director |
| on the Unaudited Financial Statements of |
| BUC Developments Limited |
| The following reproduces the text of the report prepared for the director 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director 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 BUC Developments Limited for the period ended 31 March 2026 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity 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 http://www.icaew.com/en/membership/regulations-standards-and-guidance. |
| This report is made solely to the director of BUC Developments Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of BUC Developments Limited and state those matters that we have agreed to state to the director of BUC Developments Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BUC Developments Limited and its director for our work or for this report. |
| It is your duty to ensure that BUC 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 loss of BUC Developments Limited. You consider that BUC Developments Limited 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 BUC 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. |
| The Granary |
| Crowhill Farm |
| Ravensden Road |
| Wilden |
| Bedfordshire |
| MK44 2QS |