Company Registration No. 13555501 (England and Wales)
The Developers Club Limited
Unaudited accounts
for the year ended 31 August 2025
The Developers Club Limited
Unaudited accounts
Contents
The Developers Club Limited
Company Information
for the year ended 31 August 2025
Directors
Shiromani Padmanabham Rauniar
Tex Thomas Jones
Company Number
13555501 (England and Wales)
Registered Office
THE DEVELOPERS CLUB 2ND FLOOR, BERKLEY S
BERKLEY SQUARE
LONDON
London
W1J 6BD
ENGLAND
Accountants
Enso Accountants Ltd
189c Mauldeth Road
Manchester
M191BA
The Developers Club Limited
Statement of financial position
as at 31 August 2025
Tangible assets
3,920
4,437
Cash at bank and in hand
6,443
(13,158)
Creditors: amounts falling due within one year
(321,642)
(176,309)
Net current (liabilities)/assets
(98,719)
42,418
Net (liabilities)/assets
(94,799)
46,855
Called up share capital
100
100
Profit and loss account
(94,899)
46,755
Shareholders' funds
(94,799)
46,855
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 21 May 2026 and were signed on its behalf by
Shiromani Padmanabham Rauniar
Director
Company Registration No. 13555501
The Developers Club Limited
Notes to the Accounts
for the year ended 31 August 2025
The Developers Club Limited is a private company, limited by shares, registered in England and Wales, registration number 13555501. The registered office is THE DEVELOPERS CLUB 2ND FLOOR, BERKLEY S, BERKLEY SQUARE, LONDON, London, W1J 6BD, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have been transferred to the buyer. Turnover from the rendering of services is recognized 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.
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 recognized at transaction price including any transaction costs and subsequently measured at amortized cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Short-term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognized at transaction price net of any transaction costs and subsequently measured at amortized cost determined using the effective interest method.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The Developers Club Limited
Notes to the Accounts
for the year ended 31 August 2025
The management has assessed the company's ability to continue as a going concern for the foreseeable future, typically at least twelve months from the date of the financial statements. This assessment is based on the company's current financial
position, operational performance, cash flow forecasts, and available credit facilities. The company's financial statements reflect the ongoing operations of the business and the ability to meet its financial obligations as they become due. In making this
assessment, management has made certain assumptions about future performance, including market conditions, economic trends, and the company's ability to execute its strategic plans.
Management continuously monitors and evaluates potential risks and uncertainties that could impact the company's ability to continue as a going concern. Appropriate actions will be taken to mitigate these risks if necessary. Any material uncertainties or events that could cast significant doubt on the company's ability to continue as a going concern are disclosed in the financial
statements.
Based on the assessment conducted, management concludes that the company is a going concern and will continue to operate
in the foreseeable future.
The company establishes and maintains relationships with reputable financial institutions for its banking needs. These relationships include maintaining operating accounts, investment accounts, and credit facilities as necessary. Bank
reconciliations are performed regularly to reconcile cash balances in the company's records with bank statements. Any discrepancies are investigated and resolved promptly. If applicable, procedures for managing petty cash funds are established,
including guidelines for reimbursement, documentation of expenses, and periodic reconciliations.
The cash at bank and in hand policy complies with relevant accounting standards and regulations regarding the recording, reconciliation, and reporting of cash balances in financial statements.
All cash transactions, including bank statements, reconciliations, and supporting documentation, are properly documented and retained as part of the company's financial records.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
5 year straight line
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Tangible fixed assets
Computer equipment
The Developers Club Limited
Notes to the Accounts
for the year ended 31 August 2025
Amounts falling due within one year
Trade debtors
176,691
90,149
Other debtors
39,789
141,736
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Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
74
74
Trade creditors
97,620
62,561
Taxes and social security
105,584
54,831
Non-equity preference shares
500
500
Other creditors
29,398
1,881
Loans from directors
10,054
27,126
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Average number of employees
During the year the average number of employees was 2 (2024: 2).