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REGISTERED NUMBER: 09821147 (England and Wales)














Financial Statements

for the Year Ended 31 March 2025

for

ALBROUGH HOMES LIMITED

ALBROUGH HOMES LIMITED (REGISTERED NUMBER: 09821147)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ALBROUGH HOMES LIMITED

Company Information
for the Year Ended 31 March 2025







Director: M E Hewitson



Registered office: Teesside Grange
Eaglescliffe
Stockton-On-Tees
TS16 0QH



Registered number: 09821147 (England and Wales)



Senior statutory auditor: Karl Michael Gordon FCCA



Auditors: Mitchell Gordon LLP
Accountants and Statutory Auditor
43 Coniscliffe Road
Darlington
Co. Durham
DL3 7EH

ALBROUGH HOMES LIMITED (REGISTERED NUMBER: 09821147)

Balance Sheet
31 March 2025

31/3/25 31/3/24
Notes £    £    £   
Fixed assets
Investment property 4 600,025 -

Current assets
Stocks 201,136 183,358
Debtors 5 3,110 1,948
Cash at bank 11,049 27,829
215,295 213,135
Creditors
Amounts falling due within one year 6 13,535 204,147
Net current assets 201,760 8,988
Total assets less current liabilities 801,785 8,988

Creditors
Amounts falling due after more than one
year

7

478,330

-
Net assets 323,455 8,988

Capital and reserves
Called up share capital 100 100
Capital contribution 483,763 -
Retained earnings (160,408 ) 8,888
Shareholders' funds 323,455 8,988

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 August 2025 and were signed by:





M E Hewitson - Director


ALBROUGH HOMES LIMITED (REGISTERED NUMBER: 09821147)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Albrough Homes Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources and support from the parent company, Hewitson Group Limited, to continue in operational existence for at least the next twelve months.

The financial statements have been prepared under the going concern basis of accounting.

Related party exemption
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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Contract revenue and contract costs are recognised as revenue and expenses by reference to the stage of completion at the reporting date.

Rental income
Rentals paid under lease are charged to the profit and loss on a straight line basis over the term of the lease.

Investment property
Investment properties are to be held initially at cost and valued at fair value at each reporting date.

Work in progress
Work in progress will be measured at cost until its fair value becomes reliably measurable.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


ALBROUGH HOMES LIMITED (REGISTERED NUMBER: 09821147)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
Additions 600,025
At 31 March 2025 600,025
NET BOOK VALUE
At 31 March 2025 600,025

Investment property is held at cost, the director considers this to be the most accurate reflection of the fair value of the properties as at 31 March 2025. No formal valuation has taken place.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Other debtors 3,110 1,948

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/25 31/3/24
£    £   
Trade creditors 1,535 157
Amounts owed to group undertakings - 200,000
Taxation and social security - 1,107
Other creditors 12,000 2,883
13,535 204,147

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/3/25 31/3/24
£    £   
Amounts owed to group undertakings 478,330 -

ALBROUGH HOMES LIMITED (REGISTERED NUMBER: 09821147)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Karl Michael Gordon FCCA (Senior Statutory Auditor)
for and on behalf of Mitchell Gordon LLP

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M E Hewitson.

The ultimate parent company is Hewitson Group Ltd, a private company limited by shares registered in England and Wales. This is the largest and smallest group in which the company is included in the consolidation.

The registered office is the same as for Albrough Homes Limited and can be found on the company information page. Consolidated group accounts are prepared by the parent and be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.