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2021-07-31 01923626 dpl-frs:CostSales dpl-frs:Item8 2022-07-31 01923626 dpl-frs:DistributionCosts dpl-frs:Item8 2021-08-01 2022-07-31 01923626 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-08-01 2022-07-31 01923626 dpl-frs:Item9 2021-08-01 2022-07-31 01923626 dpl-frs:Item9 2021-07-31 01923626 dpl-frs:Item9 2022-07-31 01923626 dpl-frs:CostSales dpl-frs:Item9 2021-08-01 2022-07-31 01923626 dpl-frs:CostSales dpl-frs:Item9 2021-07-31 01923626 dpl-frs:CostSales dpl-frs:Item9 2022-07-31 01923626 dpl-frs:DistributionCosts dpl-frs:Item9 2021-08-01 2022-07-31 01923626 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-08-01 2022-07-31 01923626 dpl-frs:Item10 2021-08-01 2022-07-31 01923626 dpl-frs:Item10 2021-07-31 01923626 dpl-frs:Item10 2022-07-31 01923626 dpl-frs:CostSales dpl-frs:Item10 2021-08-01 2022-07-31 01923626 dpl-frs:CostSales dpl-frs:Item10 2021-07-31 01923626 dpl-frs:CostSales dpl-frs:Item10 2022-07-31 01923626 dpl-frs:DistributionCosts dpl-frs:Item10 2021-08-01 2022-07-31 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frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 01923626
Homeneed Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01923626
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,133 8,394
Investment Properties 5 236,825 236,825
243,958 245,219
CURRENT ASSETS
Stocks 6 139,025 157,775
Debtors 7 142,253 44,726
Cash at bank and in hand 10,667 104,036
291,945 306,537
Creditors: Amounts Falling Due Within One Year 8 (14,989 ) (24,516 )
NET CURRENT ASSETS (LIABILITIES) 276,956 282,021
TOTAL ASSETS LESS CURRENT LIABILITIES 520,914 527,240
Creditors: Amounts Falling Due After More Than One Year 9 (157,622 ) (277,206 )
NET ASSETS 363,292 250,034
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 363,192 249,934
SHAREHOLDERS' FUNDS 363,292 250,034
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr G M Abrams
Director
2 February 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Homeneed Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01923626 . The registered office is Flat 2 Lawn Manor, Barnet Lane, Elstree, Hertfordshire, WD6 3FT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover represents gross rental income and profits on sale of properties.
2.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant and machinery 20% reducing balance
Fixtures and fittings 15% reducing balance
Computer equipment 33% straight line
2.4. Investment Properties
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure.

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Stocks and Work in Progress
Stocks is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.6. Financial Instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.7. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Plant and machinery Fixtures and fittings Computer equipment Total
£ £ £ £
Cost
As at 1 August 2022 150 28,666 749 29,565
As at 31 July 2023 150 28,666 749 29,565
Depreciation
As at 1 August 2022 116 20,306 749 21,171
Provided during the period 7 1,254 - 1,261
As at 31 July 2023 123 21,560 749 22,432
Net Book Value
As at 31 July 2023 27 7,106 - 7,133
As at 1 August 2022 34 8,360 - 8,394
5. Investment Property
2023
£
Fair Value
As at 1 August 2022 and 31 July 2023 236,825
6. Stocks
2023 2022
£ £
Stocks 139,025 157,775
139,025 157,775
7. Debtors
2023 2022
£ £
Due within one year
Other debtors 125,171 -
125,171 -
Due after more than one year
Other debtors 17,082 44,726
17,082 44,726
142,253 44,726
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 9,791 9,788
Other creditors 5,198 14,728
14,989 24,516
Page 4
Page 5
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 157,622 277,206
157,622 277,206
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 138,313 248,102
10. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured on the company's assets and by directors personal guarantees.
2023 2022
£ £
Bank loans and overdrafts 138,313 248,102
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
12. Directors Advances, Credits and Guarantees
A director has a brought forward advance from the company of £nil. A director received interest free advances during the year totalling £222,445 and repaid an amounts totalling £95,000. All advances are repayable on demand. The advance carried forward is £125,171.
The above loan is unsecured, interest free and repayable on demand.
13. Related Party Transactions
The following related party transactions were undertaken during the year:
The directors introduced amounts totalling £95,000 (2022: £95,000) and withdrew amounts totalling £222,445 (2022: £96,369). At the balance sheet date the amount receivable from the directors was £125,171 (2022: payable £2,274).
Dividends were paid to the director in respect of their shareholdings totalling £Nil (2022: £Nil)
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
Page 5