Churchstoke Homes Limited 31/07/2025 iXBRL

Company registration number: 12693565

Churchstoke Homes Limited

Unaudited filleted financial statements

31 July 2025

Churchstoke Homes Limited

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Churchstoke Homes Limited

Directors and other information


	Director	Gary Hayden


	Company number	12693565


	Registered office	437 Shirley Road
		Acocks Green
		Birmingham
		B27 7NX


	Business address	60a Hays Lane
		Halesowen
		Stourbridge
		DY9 8RD




	Bankers	Lloyds Bank
		32-34 Alcester Road South
		Kings Heath
		Birmingham
		B14 7PU

Churchstoke Homes Limited

Statement of financial position

31 July 2025

		2025		2024
	Note	£	£	£	£

Current assets
Stocks		1,046,874		496,874
Cash at bank and in hand		5,282		100,384
		_______		_______
		1,052,156		597,258
Creditors: amounts falling due
within one year	4	( 1,052,414)		( 597,414)
		_______		_______
Net current liabilities			( 258)		( 156)
			_______		_______
Total assets less current liabilities			( 258)		( 156)

			_______		_______
Net liabilities			( 258)		( 156)
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			( 358)		( 256)
			_______		_______
Shareholders deficit			( 258)		( 156)
			_______		_______

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 30 October 2025 , and are signed on behalf of the board by:

Gary Hayden

Director

Company registration number: 12693565

Churchstoke Homes Limited

Statement of changes in equity

Year ended 31 July 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 August 2023	100	-	100

Loss for the year		( 256)	( 256)
	_______	_______	_______
Total comprehensive income for the year	-	( 256)	( 256)

	_______	_______	_______
At 31 July 2024 and 1 August 2024	100	( 256)	( 156)

Loss for the year		( 102)	( 102)
	_______	_______	_______
Total comprehensive income for the year	-	( 102)	( 102)

	_______	_______	_______
At 31 July 2025	100	( 358)	( 258)
	_______	_______	_______

Churchstoke Homes Limited

Notes to the financial statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Holbeche House, 437 Shirley Road, Acocks Green, Birmingham, B27 7NX.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	755,000	300,000
Amounts owed to group undertakings and undertakings in which the company has a participating interest	296,914	296,914
Other creditors	500	500
	_______	_______
	1,052,414	597,414
	_______	_______

5. Related party transactions

The company received loans totalling £296,914 (2024: £296,914) from it's parent Ross Plant Midlands Limited and this sum is shown in creditors.The loan is interest free and no security is held. The company and also bought goods and services from a related party, Drumlisch Limited for the sum of £550,000 (2024: £220,000). The amount owing to Drumlisch Limited at year end was £755,000 (2024: £300,000 and this sum is shown in creditors.