REGISTERED NUMBER: 07118081 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Cliff Court (Redcar) Developments Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J D Harley

C J Leonard

SECRETARY:

Mrs R A Harley-Rodgers

REGISTERED OFFICE:

14 Halegrove Court Cygnet Drive

Bowesfield Park

Stockton-On-Tees

Cleveland

TS18 3DB

REGISTERED NUMBER:

07118081 (England and Wales)

ACCOUNTANTS:

Anderson Barrowcliff Limited

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

FIXED ASSETS

Tangible assets

4

9,200

13,800

Investment property

5

31,601,856

30,987,856

31,611,056

31,001,656

CURRENT ASSETS

Debtors

6

154,324

738,902

Cash at bank

765,589

226,242

919,913

965,144

CREDITORS

Amounts falling due within one year

7

8,486,032

9,337,204

NET CURRENT LIABILITIES

(7,566,119

)

(8,372,060

)

TOTAL ASSETS LESS CURRENT LIABILITIES

24,044,937

22,629,596

PROVISIONS FOR LIABILITIES

4,511,000

4,478,000

NET ASSETS

19,533,937

18,151,596

CAPITAL AND RESERVES

Called up share capital

2

2

Non distributable reserve

14,194,321

14,150,697

Retained earnings

5,339,614

4,000,897

19,533,937

18,151,596

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by:

J D Harley - Director

1.	STATUTORY INFORMATION

Cliff Court (Redcar) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

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

Motor vehicles

-

20% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss and held in an un-distributable reserve within equity.

Taxation

Taxation for the year comprises current and deferred 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 or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a financing transaction it is measured at present value.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

23,000

DEPRECIATION

At 1 February 2025

9,200

Charge for year

4,600

At 31 January 2026

13,800

NET BOOK VALUE

At 31 January 2026

9,200

At 31 January 2025

13,800

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 February 2025

30,987,856

Additions

478,318

Revaluations

135,682

At 31 January 2026

31,601,856

NET BOOK VALUE

At 31 January 2026

31,601,856

At 31 January 2025

30,987,856

Investment property was valued on an open market basis by the directors at 31 January 2026.

Fair value at 31 January 2026 is represented by:

£

Valuation

18,606,163

Cost

12,995,693

31,601,856

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

12,995,693

12,517,375

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

108,470

63,089

Other debtors

45,854

675,813

154,324

738,902

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

234,881

197,268

Amounts owed to participating interests

5,541,759

6,091,759

Taxation and social security

509,732

228,220

Other creditors

2,199,660

2,819,957

8,486,032

9,337,204