Registration number: 10521498

LDA Developments Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

LDA Developments Limited

(Registration number: 10521498)
Balance Sheet as at 31 July 2026

	Note	2026 £	2025 £
Fixed Assets
Tangible Assets	4	109,746	130,514
Current assets
Stocks	5	10,000	195,068
Debtors	6	37,105	61,930
Cash at bank and in hand		128,086	72,531
		175,191	329,529
Creditors: Amounts falling due within one year	7	(185,810)	(335,154)
Net current liabilities		(10,619)	(5,625)
Total assets less current liabilities		99,127	124,889
Creditors: Amounts falling due after more than one year	7	-	(2,101)
Provisions for liabilities		(18,068)	(22,662)
Net assets		81,059	100,126
Capital and Reserves
Called up share capital		100	100
Retained Earnings		80,959	100,026
Shareholders' funds		81,059	100,126

For the financial year ending 31 July 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

LDA Developments Limited

(Registration number: 10521498)
Balance Sheet as at 31 July 2026

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 October 2026
 

......................................... DJ Lucas Director

LDA Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Silverstone House
1 Maplefields
Barrells Road
Bury St Edmunds
Suffolk
IP31 3GD
United Kingdom

These financial statements were authorised for issue by the director on 20 October 2026.

2	Accounting policies

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 have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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 financial statements are presented in Sterling, which is the functional currency of the company.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

LDA Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade debtors are amounts due from customers for sales performed in the ordinary course of business.

Trade debtors are recognised at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

LDA Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 4 (2025 - 3).

LDA Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

4	Tangible Assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 August 2025	2,416	77,045	156,177	235,638
Additions	666	-	-	666
At 31 July 2026	3,082	77,045	156,177	236,304
Depreciation
At 1 August 2025	1,743	42,812	60,569	105,124
Charge for the year	246	6,847	14,341	21,434
At 31 July 2026	1,989	49,659	74,910	126,558
Carrying amount
At 31 July 2026	1,093	27,386	81,267	109,746
At 31 July 2025	673	34,233	95,608	130,514

5

Stocks

	2026 £	2025 £
Work in progress	10,000	195,068

6

Debtors

Current	2026 £	2025 £
Trade Debtors	4,995	-
Prepayments	1,312	14,368
Other debtors	30,798	47,562
	37,105	61,930

LDA Developments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2026

7

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	2,101	32,799
Trade Creditors		64,149	207,212
Taxation and social security		32,575	23,548
Other creditors		86,985	71,595
		185,810	335,154

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	-	2,101

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Hire purchase contracts	-	2,101

Current loans and borrowings

	2026 £	2025 £
Hire purchase contracts	2,101	32,799