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Registered number: 13286850
Haus & Home Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Haus & Home Ltd for the year ended 31 March 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Haus & Home Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Haus & Home Ltd , as a body, in accordance with the terms of our engagement letter dated 18 July 2023. Our work has been undertaken solely to prepare for your approval the accounts of Haus & Home Ltd and state those matters that we have agreed to state to the directors of Haus & Home Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Haus & Home Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Haus & Home Ltd 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 or loss of Haus & Home Ltd . You consider that Haus & Home Ltd 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 Haus & Home Ltd . 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 financial statements.
Signed
4th November 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 13286850
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 600,163 540,218
600,163 540,218
CURRENT ASSETS
Debtors 5 2,325 -
Cash at bank and in hand 24,497 6,074
26,822 6,074
Creditors: Amounts Falling Due Within One Year 6 (31,102 ) (111,810 )
NET CURRENT ASSETS (LIABILITIES) (4,280 ) (105,736 )
TOTAL ASSETS LESS CURRENT LIABILITIES 595,883 434,482
Creditors: Amounts Falling Due After More Than One Year 7 (370,454 ) (265,352 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (41,575 ) (39,718 )
NET ASSETS 183,854 129,412
CAPITAL AND RESERVES
Called up share capital 10 100 100
Fair Value Reserve 170,080 111,937
Profit and Loss Account 13,674 17,375
SHAREHOLDERS' FUNDS 183,854 129,412
Page 2
Page 3
For the year ending 31 March 2024 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 Stuart Stuckey
Director
Mr Warren Rowley-Hardman
Director
4th November 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Haus & Home Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13286850 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.

The company's principal place of trade is Trinity House, Newby Rd, Hazel Grove, Stockport, SK7 5DA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any 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:
Fixtures & Fittings 25% Reducing balance
2.4. Investment Properties
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. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 4
Page 5
4. Tangible Assets
Investment Properties Fixtures & Fittings Total
£ £ £
Cost or Valuation
As at 1 April 2023 540,000 249 540,249
Revaluation 60,000 - 60,000
As at 31 March 2024 600,000 249 600,249
Depreciation
As at 1 April 2023 - 31 31
Provided during the period - 55 55
As at 31 March 2024 - 86 86
Net Book Value
As at 31 March 2024 600,000 163 600,163
As at 1 April 2023 540,000 218 540,218
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 2,325 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 27,418 8,716
Amounts owed to participating interests - 40,180
Other creditors 3,507 61,046
Taxation and social security 177 1,868
31,102 111,810
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 370,454 265,352
8. Secured Creditors
Of the creditors the following amounts are secured.
2024 2023
£ £
Bank loans and overdrafts 397,873 274,068
Page 5
Page 6
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 April 2023 39,718 39,718
Additions 1,857 1,857
Balance at 31 March 2024 41,575 41,575
10. Share Capital
2024 2023
Allotted, called up and fully paid £ £
50 Ordinary A shares of £ 1 each 50 50
50 Ordinary B shares of £ 1 each 50 50
100 100
11. Related Party Transactions
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Page 6