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Registered number: 08699770
The Homebuilding Centre Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Deans
Gibson House Hurricane Court
Hurricane Close
Stafford
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08699770
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 77,852 94,714
77,852 94,714
CURRENT ASSETS
Debtors 5 940,950 553,982
Cash at bank and in hand 248,235 535,296
1,189,185 1,089,278
Creditors: Amounts Falling Due Within One Year 6 (609,104 ) (489,726 )
NET CURRENT ASSETS (LIABILITIES) 580,081 599,552
TOTAL ASSETS LESS CURRENT LIABILITIES 657,933 694,266
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,773 ) (3,906 )
NET ASSETS 655,160 690,360
CAPITAL AND RESERVES
Called up share capital 7 250,000 250,000
Profit and Loss Account 405,160 440,360
SHAREHOLDERS' FUNDS 655,160 690,360
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Page 2
For the year ending 31 March 2025 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 H D Fremlin
Director
22 July 2025
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
The Homebuilding Centre Ltd is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of 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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from provision of services is recognised by reference to the stage of completion at the balance sheet date. Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
Interest receivable
Interest income is recognised using the effective interest method.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Leasehold 5-10 years straight line
Fixtures & Fittings 10 years straight line
Computer Equipment 2 years straight line
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Taxation
Taxation for the year comprises current and deferred tax.  Tax is recognised in the Profit and Loss Account, 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.
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2.6.
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 April 2024 175,548 80,867 256,415
Additions 8,876 4,471 13,347
As at 31 March 2025 184,424 85,338 269,762
Depreciation
As at 1 April 2024 101,550 60,151 161,701
Provided during the period 20,290 9,919 30,209
As at 31 March 2025 121,840 70,070 191,910
Net Book Value
As at 31 March 2025 62,584 15,268 77,852
As at 1 April 2024 73,998 20,716 94,714
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 376,489 283,190
Prepayments and accrued income 183,383 148,679
Other debtors 361 12,748
Amounts owed by group undertakings 380,717 109,365
940,950 553,982
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 159,352 60,200
Corporation tax 19,465 67,003
VAT 38,495 41,953
Accruals and deferred income 391,792 320,570
609,104 489,726
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7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
250,000 Ordinary Shares of £ 1.00 each 250,000 250,000
8. Other Commitments
Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £2,468,331.
9. Ultimate Parent Undertaking and Controlling Party
The parent company with a controlling interest is The Homebuilding Centre (Holdings) Limited. Registered office address and principle place of business, The National Self Build & Renovation Centre, Great Western Way, Swindon, SN5 8UB.
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