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REGISTERED NUMBER: 14072698 (England and Wales)















Financial Statements for the Year Ended 30 April 2024

for

Feature Homes Ltd

Feature Homes Ltd (Registered number: 14072698)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 4

Feature Homes Ltd

Company Information
for the Year Ended 30 April 2024







DIRECTOR: F Jalalpour





SECRETARY: Mrs S E Jalalpour





REGISTERED OFFICE: 26 Colcokes Road
Banstead
SM7 2EW





REGISTERED NUMBER: 14072698 (England and Wales)





ACCOUNTANTS: Gihi Associates Limited
Chartered Certified Accountants
90 St Margarets Avenue
Sutton
Surrey
SM3 9TT

Feature Homes Ltd (Registered number: 14072698)

Statement of Financial Position
30 April 2024

30.4.24 30.4.23
Notes £    £   
CURRENT ASSETS
Stocks 543,546 198,898
Debtors 4 1,806 6,834
Cash at bank and in hand 6,007 37,325
551,359 243,057
CREDITORS
Amounts falling due within one year 5 567,933 248,699
NET CURRENT LIABILITIES (16,574 ) (5,642 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(16,574

)

(5,642

)

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings (16,584 ) (5,652 )
SHAREHOLDERS' FUNDS (16,574 ) (5,642 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 April 2025 and were signed by:





F Jalalpour - Director


Feature Homes Ltd (Registered number: 14072698)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Feature Homes 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.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 1,806 6,834

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 371,706 40,000
Other creditors 196,227 208,699
567,933 248,699

Chartered Certified Accountants' Report to the Director
on the Unaudited Financial Statements of
Feature Homes Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Feature Homes Ltd for the year ended 30 April 2024 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm 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/rulebook.

This report is made solely to the director of Feature Homes Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Feature Homes Ltd and state those matters that we have agreed to state to the director of Feature Homes Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at
https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Feature Homes Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Feature Homes Ltd. You consider that Feature Homes 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 financial statements of Feature Homes 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 statutory financial statements.






Gihi Associates Limited
Chartered Certified Accountants
90 St Margarets Avenue
Sutton
Surrey
SM3 9TT


14 April 2025