REGISTERED NUMBER: 04916082 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2026

for

Summerwell Developments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr R E Tidd

REGISTERED OFFICE:

Ty Capel

Llanbedr Dyffryn Clwyd

Ruthin

DENBIGHSHIRE

LL15 1UT

REGISTERED NUMBER:

04916082 (England and Wales)

ACCOUNTANTS:

Francis & Co

Second Floor

123 Promenade

Cheltenham

Gloucestershire

GL50 1NW

CURRENT ASSETS

Stocks

75,394

94,243

Debtors

6

425

486

Cash at bank

5,294

3,794

81,113

98,523

CREDITORS

Amounts falling due within one year

7

1,549

650

NET CURRENT ASSETS

79,564

97,873

TOTAL ASSETS LESS CURRENT LIABILITIES

79,564

97,873

CREDITORS

Amounts falling due after more than one year

8

72,880

103,939

NET ASSETS/(LIABILITIES)

6,684

(6,066

)

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Retained earnings

(13,316

)

(26,066

)

SHAREHOLDERS' FUNDS

6,684

(6,066

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2026 in accordance with Section 476 of the Companies Act 2006.

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 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.

The financial statements were approved by the director and authorised for issue on 22 October 2026 and were signed by:

Mr R E Tidd - Director

1.	STATUTORY INFORMATION

Summerwell Developments Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

15% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current 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 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 balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2025 - NIL).

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2025

and 30 September 2026

50,000

AMORTISATION

At 1 October 2025

and 30 September 2026

50,000

NET BOOK VALUE

At 30 September 2026

-

At 30 September 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2025

212

Disposals

(212

)

At 30 September 2026

-

DEPRECIATION

At 1 October 2025

212

Eliminated on disposal

(212

)

At 30 September 2026

-

NET BOOK VALUE

At 30 September 2026

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.26

30.9.25

£

£

Other debtors

425

486

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.26

30.9.25

£

£

Taxation and social security

899

-

Other creditors

650

650

1,549

650

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.26

30.9.25

£

£

Other creditors

72,880

103,939

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr R E Tidd.