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Registered number: SC795850 PRIMERO HOMES LTD FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
PRIMERO HOMES LTD COMPANY INFORMATION
Directors | Mr B Donnachie (appointed 19 January 2024)
| Mrs G Donnachie (appointed 19 January 2024)
| Mr B Morrison (appointed 19 January 2024)
Registered number | SC795850
Registered office | 3 Tom Johnston Road
| West Pitkerro Industrial Estate
| Dundee
| Tayside
| DD4 8XD
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
PRIMERO HOMES LTD REGISTERED NUMBER: SC795850 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025
|  | £
Current assets |  |  |
Stocks |  | 179,954 |
|  | 179,954 |
Creditors: amounts falling due within one year |  | (183,347) |
Net current (liabilities)/assets |  |  | (3,393)
Total assets less current liabilities |  |  | (3,393)
Net (liabilities)/assets |  |  | (3,393)
Capital and reserves |  |  |
Called up share capital |  |  | 100
Profit and loss account |  |  | (3,493)
|  |  | (3,393)
For the period ended 30 June 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 October 2025.
Mr B Donnachie
Director
The notes on page 2 form part of these financial statements. Page 1
PRIMERO HOMES LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
1. | General information
.Primero Homes Limited is a private company, limited by shares, domiciled in Scotland with registration number SC795850. The registered office is 3 Tom Johnston Road, West Pitkerro Industrial Estate, Dundee, DD4 8XD. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is 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.
| 2.3 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 183,347 | -
|  | 183,347 | -
4. | Share capital
|  |  |  |  | 2025
|  |  |  |  | £
|  | Allotted, called up and fully paid |
|  | 100 Ordinary shares of £1.00 each | 100
During the period, 100 Ordinary shares were issued at par value.
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