Halcyon Developments Limited

Halcyon Developments Limited
Contents Page
For the year ended 31 July 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Halcyon Developments Limited Accountants' Report For the year ended 31 July 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Halcyon Developments Limited for the year ended 31 July 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Halcyon Developments Limited for the year ended 31 July 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Halcyon Developments Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Halcyon Developments Limited and state those matters that we have agreed to state to the Board of Directors of Halcyon Developments Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Halcyon Developments Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Halcyon Developments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Halcyon Developments Limited . You consider that Halcyon Developments Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Halcyon 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 accounts31 July 2026 .................................................... Bevis & Co 38 College Road Epsom KT17 4HJ 18 September 2026 1

Halcyon Developments Limited
Accountants' Report
For the year ended 31 July 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Halcyon Developments Limited for the year ended 31 July 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Halcyon Developments Limited for the year ended 31 July 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance

This report is made solely to the Board of Directors of Halcyon Developments Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Halcyon Developments Limited and state those matters that we have agreed to state to the Board of Directors of Halcyon Developments Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Halcyon Developments Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Halcyon Developments Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Halcyon Developments Limited . You consider that Halcyon Developments Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Halcyon 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 accounts31 July 2026

....................................................
Bevis & Co
38 College Road
Epsom
KT17 4HJ
18 September 2026

1

Halcyon Developments Limited
Statement of Financial Position
As at 31 July 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	0	3,168
		0	3,168
Current assets
Debtors		(4,392)	(6,317)
Cash at bank and in hand		22,203	18,989
		17,811	12,672
Creditors: amount falling due within one year		(14,893)	(14,261)
Net current assets		2,918	(1,589)

Total assets less current liabilities		2,918	1,579
Net assets		2,918	1,579

Capital and reserves
Called up share capital		2	2
Profit and loss account		2,916	1,577
Shareholders' funds		2,918	1,579

For the year ended 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.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 18 September 2026 and were signed by:

-------------------------------
Gary James Williams
Director

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Halcyon Developments Limited
Notes to the Abridged Financial Statements
For the year ended 31 July 2026

General Information

Halcyon Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 03075259, registration address Halcyon Developments Limited, 27 St Marys Avenue, Wallington, Surrey, SM6 7HJ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
At 01 August 2025	4,210	15,650	2,361	22,221
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 July 2026	4,210	15,650	2,361	22,221
Depreciation
At 01 August 2025	4,195	12,527	2,331	19,053
Charge for year	15	3,123	30	3,168
On disposals	-	-	-	-
At 31 July 2026	4,210	15,650	2,361	22,221
Net book values
Closing balance as at 31 July 2026	-	-	-	-
Opening balance as at 01 August 2025	15	3,123	30	3,168

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