Registration number: 13899270

Developing and Building Limited

(Registration number: 13899270)

Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	2,419	3,149
Current assets
Stocks	4	-	6,940
Debtors	5	-	1
Cash at bank and in hand		69,251	80,434
		69,251	87,375
Creditors: Amounts falling due within one year	6	(49,790)	(77,185)
Net current assets		19,461	10,190
Total assets less current liabilities		21,880	13,339
Provisions for liabilities		(460)	(787)
Net assets		21,420	12,552
Capital and reserves
Called up share capital		4	4
Retained earnings		21,416	12,548
Shareholders' funds		21,420	12,552

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities.

These financial statements were approved and authorised for issue by the Board on 21 September 2026 and signed on its behalf by:
 

.........................................

Mr Daniel Joseph Boff

Director

Developing and Building Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	Accounting policies

Developing and Building Limited is a private company, limited by shares, domiciled in England and Wales, company number 13899270. The registered office is at 40 Warning Tongue Lane, Doncaster, South Yorkshire, DN4 6TD.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Developing and Building Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

1	Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant & machinery	20% reducing balance
Motor vehicles	25% reducing balance
Office equipment	25% reducing balance

Stock & work in progress

Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Work in progress is valued at the estimated stage of completion to include all relevant costs to the date of valuation.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 4).

Developing and Building Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

3	Tangible assets

	Plant and machinery £	Office equipment £	Motor vehicles  £	Total £
Cost
At 1 March 2025	2,010	2,905	1,250	6,165
At 28 February 2026	2,010	2,905	1,250	6,165
Depreciation
At 1 March 2025	852	1,529	635	3,016
Charge for the year	232	344	154	730
At 28 February 2026	1,084	1,873	789	3,746
Carrying amount
At 28 February 2026	926	1,032	461	2,419
At 28 February 2025	1,158	1,376	615	3,149

4

Stocks

	2026 £	2025 £
Work in progress	-	6,940

5

Debtors

	2026 £	2025 £
Other debtors	-	1
	-	1

Developing and Building Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Trade creditors	-	2,000
Other creditors	29,266	29,054
Social security and other taxes	11,976	19,527
Accruals and deferred income	2,920	22,819
Corporation tax	5,628	3,785
	49,790	77,185