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Registration number: 15802068

A&B Housing Ltd
Annual Report and Unaudited Financial Statements
for the Period from 25 June 2025 to 30 June 2025

A&B Housing Ltd

Contents

Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8 to 12

A&B Housing Ltd

Company Information

Directors | Mr Benjamin James Prince Miss Antonia Otter

Registered office | 65 Victoria Road Polegate East Sussex BN26 6BY

Accountants | Hogarth Business Services Ltd 65 Victoria Road Polegate East Sussex BN26 6BY

A&B Housing Ltd

Directors' Report for the Period from 25 June 2025 to 30 June 2025

The directors present their report and the financial statements for the period from 25 June 2025 to 30 June 2025.

Directors of the company

The directors who held office during the period were as follows:

Mr Benjamin James Prince

Miss Antonia Otter

Principal activity

The principal activity of the company is Renting Property

Going concern

No Going concern issues.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 2 October 2025 and signed on its behalf by:

......................................... Miss Antonia Otter Director

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
A&B Housing Ltd
for the Period Ended 30 June 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A&B Housing Ltd for the period ended 30 June 2025 as set out on pages 4 to 12 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of A&B Housing Ltd, as a body, in accordance with the terms of our engagement letter dated 1 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of A&B Housing Ltd and state those matters that we have agreed to state to the Board of Directors of A&B Housing Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A&B Housing Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that A&B Housing 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 of A&B Housing Ltd. You consider that A&B Housing Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the accounts of A&B Housing 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 accounts.

......................................
Hogarth Business Services Ltd
65 Victoria Road
Polegate
East Sussex
BN26 6BY

2 October 2025

A&B Housing Ltd

Profit and Loss Account for the Period from 25 June 2025 to 30 June 2025

| Note | 2025 £ | 2025 £
Turnover |  | 1,750 | -
Gross profit |  | 1,750 | -
Administrative expenses |  | (142) | -
Operating profit |  | 1,608 | -
Profit before tax |  | 1,608 | -
Profit for the financial period |  | 1,608 | -

The above results were derived from continuing operations.

The company has no recognised gains or losses for the period other than the results above.

A&B Housing Ltd

Statement of Comprehensive Income for the Period from 25 June 2025 to 30 June 2025

| 2025 £ | 2025 £
Profit for the period | 1,608 | -
Total comprehensive income for the period | 1,608 | -

A&B Housing Ltd

(Registration number: 15802068)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2025 £
Current assets |  |  |
Stocks | 4 | 158,630 | -
Cash at bank and in hand |  | 5,464 | -
|  | 164,094 | -
Creditors: Amounts falling due within one year | 5 | (170,902) | -
Net liabilities |  | (6,808) | -
Capital and reserves |  |  |
Called up share capital | 6 | 2 | -
Retained earnings |  | (6,810) | -
Shareholders' deficit |  | (6,808) | -

For the financial period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the Board on 2 October 2025 and signed on its behalf by:

......................................... Mr Benjamin James Prince Director

A&B Housing Ltd

Statement of Changes in Equity for the Period from 25 June 2025 to 30 June 2025

| Share capital £ | Retained earnings £ | Total £
At 25 June 2025 | 2 | (8,418) | (8,416)
Profit for the period | - | 1,608 | 1,608
At 30 June 2025 | 2 | (6,810) | (6,808)
Difference between the prior period closing balance and current period opening balance | 2 | (8,418) | (8,416)

| Share capital £ | Retained earnings £ | Total £
At 24 June 2025 | - | - | -
Difference between the prior period closing balance and current period opening balances | (2) | 8,418 | 8,416

A&B Housing Ltd

Notes to the Unaudited Financial Statements for the Period from 25 June 2025 to 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
65 Victoria Road
Polegate
East Sussex
BN26 6BY
United Kingdom

These financial statements were authorised for issue by the Board on 2 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

A&B Housing Ltd

Notes to the Unaudited Financial Statements for the Period from 25 June 2025 to 30 June 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 0 (2025 - 0).

4 | Stocks

| 2025 £ | 2025 £
Other inventories | 158,630 | -

A&B Housing Ltd

Notes to the Unaudited Financial Statements for the Period from 25 June 2025 to 30 June 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2025 £
Due within one year |  |
Accruals and deferred income | 775 | -
Other creditors | 170,127 | -
| 170,902 | -

6 | Share capital

7 | Transition to FRS 102

Balance Sheet at 25 June 2024

| As originally reported £ | Reclassification £ | Remeasurement £ | As restated £
Capital and reserves |  |  |  |
Total equity | - | - | - | -

A&B Housing Ltd

Notes to the Unaudited Financial Statements for the Period from 25 June 2025 to 30 June 2025

Balance Sheet at 24 June 2025

| As originally reported £ | Reclassification £ | Remeasurement £ | As restated £
Capital and reserves |  |  |  |
Total equity | - | - | - | -

A&B Housing Ltd

Notes to the Unaudited Financial Statements for the Period from 25 June 2025 to 30 June 2025

Profit and Loss Account for the year ended 24 June 2025

| As originally reported £ | Reclassification £ | Remeasurement £ | As restated £
Turnover | - | - | - | -
Operating profit/(loss) | - | - | - | -
Profit/(loss) before tax | - | - | - | -
Profit/(loss) for the financial period | - | - | - | -