REGISTERED NUMBER: 13424319 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

HAUGHLEY HOMES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R H Gosling

REGISTERED OFFICE:

61 Station Road

Sudbury

Suffolk

CO10 2SP

REGISTERED NUMBER:

13424319 (England and Wales)

ACCOUNTANTS:

Seago and Stopps

Chartered Certified Accountants

61 Station Road

Sudbury

Suffolk

CO10 2SP

FIXED ASSETS

82,422

Investments

4

82,422

280,000

Investment property

5

270,000

362,422

352,422

CURRENT ASSETS

2,149

Cash at bank

848

CREDITORS

2,970

Amounts falling due within one year

6

1,381

(821

)

NET CURRENT LIABILITIES

(533

)

361,601

TOTAL ASSETS LESS CURRENT LIABILITIES

351,889

CREDITORS

282,455

Amounts falling due after more than one year

7

268,867

79,146

NET ASSETS

83,022

CAPITAL AND RESERVES

149

Called up share capital

149

80,801

Share premium

9

80,801

(27,753

)

Fair value reserve

9

(27,753

)

25,949

Retained earnings

9

29,825

79,146

SHAREHOLDERS' FUNDS

83,022

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 September 2025 and were signed by:

R H Gosling - Director

1.	STATUTORY INFORMATION

Haughley 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.

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 as modified by the revaluation of certain assets.

Turnover

The company derives its income from rents receivable, which are accounted for under the accruals basis.

Investment property

Investment property is shown at its most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised within the profit and loss account.

Financial instruments

The company enters into basic financial instrument transactions, as appropriate and as and when required, that result in the recognition of financial assets and liabilities within the financial statemernts such as trade and other accounts receivable and payable, bank loans and hire purchase and lease contracts.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

82,422

NET BOOK VALUE

At 31 December 2024

82,422

At 31 December 2023

82,422

During the year ended 31 December 2023, the company acquired 49 Ordinary £1 shares previously held by the director in another trading company in a share for share exchange.

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2024

280,000

Revaluations

(10,000

)

At 31 December 2024

270,000

NET BOOK VALUE

At 31 December 2024

270,000

At 31 December 2023

280,000

Fair value at 31 December 2024 is represented by:

£

Valuation in 2023

(27,753

)

Valuation in 2024

(10,000

)

Cost

307,753

270,000

Investment property was valued on an open market value basis on 31 December 2024 by the director .

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

1

66

Other creditors

1,380

2,904

1,381

2,970

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

213,333

213,333

Other creditors

55,534

69,122

268,867

282,455

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

213,333

213,333

8.	SECURED DEBTS

Paratus Amc Limited hold a charge over the property of the company.

9.

RESERVES

Included within reserves is a fair value reserve, which has been created through the process of revaluing the investment property held to its open market value each year. The reserve is also adjusted annually for any movements in deferred tax.

In accordance with FRS 102, the fair value reserve is a 'non-distributable' reserve and is separately disclosed in the balance sheet.