Cuzons Developments Ltd - Filleted accounts

Registered number

11139136

Cuzons Developments Ltd

Filleted Accounts

31 January 2026

Cuzons Developments Ltd
Registered number:		11139136
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Current assets
Debtors	3	-			516,167
Cash at bank and in hand		344			367
		344			516,534

Creditors: amounts falling due within one year	4	(731,051)			(437,962)

Net current (liabilities)/assets			(730,707)			78,572

Net (liabilities)/assets			(730,707)			78,572

Capital and reserves
Called up share capital			100			100
Revaluation reserve	5		-			808,172
Profit and loss account			(730,807)			(729,700)

Shareholders' funds			(730,707)			78,572

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M Holden
Director
Approved by the board on 30 October 2026

Cuzons Developments Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Going Concern
	The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

	Debtors
	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 recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	0		0


3	Debtors	2026		2025
£			£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest	-		516,167


4	Creditors: amounts falling due within one year	2026		2025
£			£

	Trade creditors	780		390
	Amounts owed to group undertakings and undertakings in which the company has a participating interest	292,330		325
	Taxation and social security costs	70,378		70,335
	Other creditors	367,563		366,912
		731,051		437,962


5	Revaluation reserve	2026		2025
£			£

	At 1 February 2025	808,172		808,172
	Loss on revaluation of land and buildings	(808,172)		-

	At 31 January 2026	-		808,172


6	Other information

	Cuzons Developments Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Building 18, Gateway 1000
	Whittle Way, Arlington Business Park
	Stevenage
	Hertfordshire
	SG1 2FP