Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-302025-04-30falsefalsetruefalsetrue12truetruetrueHousing2024-05-0114 01008430 2024-05-01 2025-04-30 01008430 2023-05-01 2024-04-30 01008430 2025-04-30 01008430 2024-04-30 01008430 2023-05-01 01008430 c:Director1 2024-05-01 2025-04-30 01008430 c:Director1 2025-04-30 01008430 c:Director2 2024-05-01 2025-04-30 01008430 c:Director3 2024-05-01 2025-04-30 01008430 c:Director3 2025-04-30 01008430 c:Director4 2024-05-01 2025-04-30 01008430 c:Director5 2024-05-01 2025-04-30 01008430 c:RegisteredOffice 2024-05-01 2025-04-30 01008430 d:Buildings 2024-05-01 2025-04-30 01008430 d:Buildings 2025-04-30 01008430 d:Buildings 2024-04-30 01008430 d:Buildings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01008430 d:PlantMachinery 2024-05-01 2025-04-30 01008430 d:PlantMachinery 2025-04-30 01008430 d:PlantMachinery 2024-04-30 01008430 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01008430 d:MotorVehicles 2024-05-01 2025-04-30 01008430 d:MotorVehicles 2025-04-30 01008430 d:MotorVehicles 2024-04-30 01008430 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01008430 d:FurnitureFittings 2024-05-01 2025-04-30 01008430 d:FurnitureFittings 2025-04-30 01008430 d:FurnitureFittings 2024-04-30 01008430 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01008430 d:OfficeEquipment 2024-05-01 2025-04-30 01008430 d:OfficeEquipment 2025-04-30 01008430 d:OfficeEquipment 2024-04-30 01008430 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01008430 d:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 01008430 d:ComputerSoftware 2025-04-30 01008430 d:ComputerSoftware 2024-04-30 01008430 d:CurrentFinancialInstruments 2025-04-30 01008430 d:CurrentFinancialInstruments 2024-04-30 01008430 d:Non-currentFinancialInstruments 2025-04-30 01008430 d:Non-currentFinancialInstruments 2024-04-30 01008430 d:CurrentFinancialInstruments d:WithinOneYear 2025-04-30 01008430 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 01008430 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-04-30 01008430 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-04-30 01008430 d:ReportableOperatingSegment1 2024-05-01 2025-04-30 01008430 d:ReportableOperatingSegment1 2023-05-01 2024-04-30 01008430 d:ReportableOperatingSegment2 2024-05-01 2025-04-30 01008430 d:ReportableOperatingSegment2 2023-05-01 2024-04-30 01008430 d:ReportableOperatingSegment3 2024-05-01 2025-04-30 01008430 d:ReportableOperatingSegment3 2023-05-01 2024-04-30 01008430 d:UKTax 2024-05-01 2025-04-30 01008430 d:UKTax 2023-05-01 2024-04-30 01008430 d:ShareCapital 2025-04-30 01008430 d:ShareCapital 2024-04-30 01008430 d:ShareCapital 2023-05-01 01008430 d:RevaluationReserve 2024-05-01 2025-04-30 01008430 d:RevaluationReserve 2025-04-30 01008430 d:RevaluationReserve 2024-04-30 01008430 d:RevaluationReserve 2023-05-01 01008430 d:RetainedEarningsAccumulatedLosses 2024-05-01 2025-04-30 01008430 d:RetainedEarningsAccumulatedLosses 2025-04-30 01008430 d:RetainedEarningsAccumulatedLosses 2023-05-01 2024-04-30 01008430 d:RetainedEarningsAccumulatedLosses 2024-04-30 01008430 d:RetainedEarningsAccumulatedLosses 2023-05-01 01008430 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-05-01 2025-04-30 01008430 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2025-04-30 01008430 d:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2024-04-30 01008430 c:OrdinaryShareClass1 2024-05-01 2025-04-30 01008430 c:OrdinaryShareClass1 2025-04-30 01008430 c:OrdinaryShareClass1 2024-04-30 01008430 c:FRS102 2024-05-01 2025-04-30 01008430 c:Audited 2024-05-01 2025-04-30 01008430 c:FullAccounts 2024-05-01 2025-04-30 01008430 c:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 01008430 d:Subsidiary1 2024-05-01 2025-04-30 01008430 d:Subsidiary1 1 2024-05-01 2025-04-30 01008430 d:Subsidiary2 2024-05-01 2025-04-30 01008430 d:Subsidiary2 1 2024-05-01 2025-04-30 01008430 d:Subsidiary3 2024-05-01 2025-04-30 01008430 d:Subsidiary3 1 2024-05-01 2025-04-30 01008430 d:Subsidiary4 2024-05-01 2025-04-30 01008430 d:Subsidiary4 1 2024-05-01 2025-04-30 01008430 d:WithinOneYear 2025-04-30 01008430 d:WithinOneYear 2024-04-30 01008430 d:BetweenOneFiveYears 2025-04-30 01008430 d:BetweenOneFiveYears 2024-04-30 01008430 2 2024-05-01 2025-04-30 01008430 5 2024-05-01 2025-04-30 01008430 6 2024-05-01 2025-04-30 01008430 d:ComputerSoftware d:OwnedIntangibleAssets 2024-05-01 2025-04-30 01008430 e:PoundSterling 2024-05-01 2025-04-30 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 01008430









JARVIS HOMES LIMITED









ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

 
JARVIS HOMES LIMITED
 
 
COMPANY INFORMATION


Directors
R M Taaffe (appointed 6 April 2024)
A J Driver 
M S Margereson (resigned 22 November 2024)
E J B Parkinson 
M G Peters 




Registered number
01008430



Registered office
Burgundy House
21 The Forresters

Harpenden

Hertfordshire

AL5 2FB




Independent auditors
Hillier Hopkins LLP
Statutory Auditors & Chartered Accountants

First Floor Radius House

51 Clarendon Road

Watford

Herts

WD17 1HP





 
JARVIS HOMES LIMITED
 

CONTENTS



Page
Strategic report
 
1 - 2
Directors' report
 
3 - 4
Independent auditors' report
 
5 - 8
Statement of comprehensive income
 
9
Balance sheet
 
10 - 11
Statement of changes in equity
 
12
Notes to the financial statements
 
13 - 30


 
JARVIS HOMES LIMITED
 
 
STRATEGIC REPORT
FOR THE YEAR ENDED 30 APRIL 2025

Introduction
 
The directors present their report and the audited financial statements for the year ended 30 April 2025.

Business review
 
The company generated a turnover of £6.1m, compared to £14.4m in the prior year. This reduction primarily reflects the stage of development activity, with a lower volume of residential property sales this year whilst construction is underway. A higher volume of residential sales, and related turnover, is anticipated in the next financial year as developments reach completion. 

Despite the lower turnover the company achieved a gross profit of £923k (2024: £1.8m), with an improved margin of 15.2% (2024: 12.8%). This reflects a continued focus on cost control within the business, and it is commendable that the business achieved a small profit before text notwithstanding the lower than forecast turnover.

The balance sheet remains strong, with shareholders’ funds increasing to £7.6m (2024: £7.4m). The cash balance decreased to £356k (2024: £978k) whilst work in progress rose to £12.9m (2024: £10.2m), reflecting the build phase of our current projects.

The directors consider the 2025 results to demonstrate a prudent and sustainable approach, positioning the business for long term success. 

The business continues to focus on developing high quality homes both in Harpenden and the surrounding areas. 

Principal risks and uncertainties
 
A significant ongoing risk for the business is securing timely planning approvals for new development sites. The planning environment remains complex and subject to evolving regulations, community engagement requirements, and environmental considerations. To mitigate this risk, the company adopts proactive engagement strategies and robust planning approaches. The directors are confident that the experienced management team is well-equipped to navigate these challenges and optimise project outcomes.

Another principal risk relates to the fulfilment of the stand-still agreement's repayment terms. All required payments have been made at the Group level in accordance with the agreement, and future obligations have been incorporated into Group cashflow forecasts to ensure continued compliance. 

This financial year represents the first full year of Jarvis Homes operating as the central business of Jarvis Group. The company has begun to realise the benefits of a more focused operating model, with early signs of cost efficiencies emerging and expected to continue. These improvements support a cautiously optimistic outlook for revenue and gross margin, supported by the anticipated completion and sale of current developments.

Page 1

 
JARVIS HOMES LIMITED
 

STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025

Financial key performance indicators
 
The business maintains and regularly reviews a number of key financial performance indicators, and these are set each year as part of the Group and divisional budgets. These indicators reflect the current phase of development activity, with a lower volume of sales during the year and a focus on margin improvement. The company expects performance to strengthen in the next financial year as developments complete and sales activity increases.

Turnover   £6.1m  (2024: £14.4m)
Gross profit %  15.2%  (2024: 12.8%)
Operating profit  2.3%   (2024: 5.0%)
Cash balance  £356k  (2024: £978k)


This report was approved by the board and signed on its behalf.



................................................
E J B Parkinson
Director

Date: 25 November 2025

Page 2

 
JARVIS HOMES LIMITED
 
 
 
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 APRIL 2025

The directors present their report and the financial statements for the year ended 30 April 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic report, the Directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £114,241 (2024 - £680,627).

Directors

The directors who served during the year were:

R M Taaffe (appointed 6 April 2024)
A J Driver 
M S Margereson (resigned 22 November 2024)
E J B Parkinson 
M G Peters 

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Page 3

 
JARVIS HOMES LIMITED
 
 
 
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025

Auditors

The auditorsHillier Hopkins LLPwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 





................................................
E J B Parkinson
Director

Date: 25 November 2025

Page 4

 
JARVIS HOMES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JARVIS HOMES LIMITED
 

Opinion


We have audited the financial statements of Jarvis Homes Limited (the 'Company') for the year ended 30 April 2025, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 30 April 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Page 5

 
JARVIS HOMES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JARVIS HOMES LIMITED (CONTINUED)


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the Strategic report and the Directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic report or the Directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the Directors' responsibilities statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 6

 
JARVIS HOMES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JARVIS HOMES LIMITED (CONTINUED)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
the nature of the industry and sector, control environment and business performance including the    remuneration incentives and pressures of key management;

• the primary responsibility for the prevention and detection of fraud rests with both those charged with    governance of the entity and management. We consider the results of our enquiries of management,    about their own identification and assessment of the risks of irregularities;

• any matters we identified having obtained and reviewed the Company’s documentation of their policies    and procedures relating to:
 - identifying, evaluating and complying with laws and regulations and whether they were aware of     any instances of non-compliance;
 - detecting and responding to the risks of fraud and whether they have knowledge of any actual,     suspected or alleged fraud;
 - the internal controls established to mitigate risks of fraud or non-compliance with laws and     regulations;

• the matters discussed among the audit engagement team, regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud. 

We also obtained an understanding of the legal and regulatory frameworks that the Company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. We focused on laws and regulations that could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and relevant tax legislation.


Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report.

Page 7

 
JARVIS HOMES LIMITED
 
 
 
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF JARVIS HOMES LIMITED (CONTINUED)



Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.





Richard Malone ACA (Senior statutory auditor)
  
for and on behalf of
Hillier Hopkins LLP
 
Statutory Auditors
Chartered Accountants
  
First Floor Radius House
51 Clarendon Road
Watford
Herts
WD17 1HP

25 November 2025
Page 8

 
JARVIS HOMES LIMITED
 
 
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 APRIL 2025

2025
2024
Note
£
£

  

Turnover
 4 
6,068,148
14,358,762

Cost of sales
  
(5,145,368)
(12,518,399)

Gross profit
  
922,780
1,840,363

Administrative expenses
  
(870,001)
(1,169,239)

Operating profit
  
52,779
671,124

Income from shares in group undertakings
  
1,043
10,096

Interest receivable and similar income
 8 
-
1,806

Interest payable and similar expenses
 9 
-
(2,399)

Profit before taxation
  
53,822
680,627

Tax on profit
 10 
60,419
-

Profit for the financial year
  
114,241
680,627

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 13 to 30 form part of these financial statements.

Page 9

 
JARVIS HOMES LIMITED
REGISTERED NUMBER: 01008430

BALANCE SHEET
AS AT 30 APRIL 2025

2025
2024
Note
£
£

Fixed assets
  

Intangible assets
 11 
19,260
24,178

Tangible assets
 12 
36,961
41,714

Investments
 13 
302
300

  
56,523
66,192

Current assets
  

Stocks
 14 
12,855,056
10,205,351

Debtors: amounts falling due within one year
 15 
1,729,297
9,282,366

Cash at bank and in hand
 16 
355,849
978,548

  
14,940,202
20,466,265

Creditors: amounts falling due within one year
 17 
(4,466,090)
(12,156,629)

Net current assets
  
 
 
10,474,112
 
 
8,309,636

Total assets less current liabilities
  
10,530,635
8,375,828

Creditors: amounts falling due after more than one year
 18 
(2,899,479)
(300,000)

Provisions for liabilities
  

Other provisions
 20 
(72,596)
(631,509)

Net assets
  
7,558,560
7,444,319


Capital and reserves
  

Called up share capital 
 21 
100,000
100,000

Revaluation reserve
 22 
15,000
15,000

Profit and loss account
 22 
7,443,560
7,329,319

  
7,558,560
7,444,319


Page 10

 
JARVIS HOMES LIMITED
REGISTERED NUMBER: 01008430
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2025

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
E J B Parkinson
Director

Date: 25 November 2025

The notes on pages 13 to 30 form part of these financial statements.

Page 11

 
JARVIS HOMES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2025


Called up share capital
Revaluation reserve
Profit and loss account
Total equity

£
£
£
£


At 1 May 2023
100,000
15,000
6,648,692
6,763,692


Comprehensive income for the year

Profit for the year
-
-
680,627
680,627



At 1 May 2024
100,000
15,000
7,329,319
7,444,319


Comprehensive income for the year

Profit for the year
-
-
114,241
114,241


At 30 April 2025
100,000
15,000
7,443,560
7,558,560


The notes on pages 13 to 30 form part of these financial statements.

Page 12

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

1.


General information

Jarvis Homes Limited is a private company limited by shares incorporated in England and Wales. The registered office is Burgundy House, 21 The Forresters, Harpenden, Hertfordshire, AL5 2FB.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.



The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Jarvis Group Limited as at 30 April 2025 and these financial statements may be obtained from Companies House.

Page 13

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.3

Going concern

The sole business of the Jarvis Group is now largely that of Jarvis Homes – the gaining of planning for, the development of and sale of residential property largely in the Harpenden area. 

The production and close monitoring by the directors of detailed 2 year monthly cashflow forecasts for the business ensure both the ability to sustain trading and the active management of any liquidity risks. These are further mitigated by a strong relationship with our bank ensuring stable funding of projects and the successful pre-selling of properties ensuring timely receipt of cash. 

Overheads reductions made in the previous financial year have continued at Group and Homes to reflect the smaller size of the business. Costs have been aligned to the size of the business, while continuing to support its success.

The directors are therefore confident that the business can continue as a going concern for the foreseeable future. 

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Revenue is recognised on the sale of residential properties on legal exchange of contracts as long as the sale is completed within 3 months of the year end.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.6

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.8

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 14

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.9

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.10

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.11

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 15

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)


2.11
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the methods below..

Depreciation is provided on the following basis:

Land and buildings Freehold
-
No depreciation
Motor vehicles
-
40%
Reducing balance
Fixtures, fittings & equipment
-
25%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Freehold interests in long leasehold properties are valued at five times the annual ground rent receivable from the property.

 
2.12

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.

Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

 
2.13

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

Page 16

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

 
2.14

Stocks

Work in progress is valued at the lower of cost and net realisable value. Cost includes the purchase price of the land, the value of the building work certified as being completed at the balance sheet date, direct project costs and finance charges.

At each balance sheet 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.

  
2.15

Long term contracts

Amounts recoverable on long term contracts, which are included in debtors, are stated at the net sales value of the work done after provision for contingencies and anticipated future losses on contracts, less amounts received as progress payments on accounts. Excess progress payments are included in creditors as payments on accounts.

 
2.16

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.17

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.18

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.

 
2.19

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.20

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Page 17

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)


2.20
Financial instruments (continued)

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The recoverability of work in progress is a key area of judgement. The directors exercise judgement in allocating costs attributable to stock and work in progress and perform interim job appraisals over the period of the contract to validate the recoverability of each contract. 

The directors exercise judgement in estimating provisions for rectification work on property sold within the first year after sale. The provisions are estimated between a range of 1%-3% of the property sale value depending on the size and type of property. 

Page 18

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

4.


Turnover

An analysis of turnover by class of business is as follows:


2025
2024
£
£

Property development sales
5,914,500
13,924,516

Management fee Income
63,165
63,330

Rent and other associated income
90,483
370,916

6,068,148
14,358,762


All turnover arose within the United Kingdom.


5.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors:


2025
2024
£
£

Fees payable to the Company's auditors for the audit of the Company's financial statements
14,700
14,000

The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.

Page 19

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

6.


Employees

Staff costs, including directors' remuneration, were as follows:


2025
2024
£
£

Wages and salaries
845,786
1,031,608

Social security costs
95,865
151,632

Cost of defined contribution scheme
66,653
43,336

1,008,304
1,226,576


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Administration
8
10



Construction
4
4

12
14


7.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
350,599
370,985

Company contributions to defined contribution pension schemes
15,672
22,787

366,271
393,772


During the year retirement benefits were accruing to 4 directors (2024 - 3) in respect of defined contribution pension schemes.

The highest paid director received remuneration of £97,940 (2024 - £140,913).

The value of the Company's contributions paid to a defined contribution pension scheme in respect of the highest paid director amounted to £6,735 (2024 - £12,787).

Page 20

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

8.


Interest receivable

2025
2024
£
£


Other interest receivable
-
1,806

-
1,806


9.


Interest payable and similar expenses

2025
2024
£
£


Other loan interest payable
-
2,399


10.


Taxation


2025
2024
£
£

Corporation tax


Adjustments in respect of previous periods
(60,419)
-


(60,419)
-


Total current tax
(60,419)
-

Deferred tax

Total deferred tax
-
-


(60,419)
-
Page 21

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
 
10.Taxation (continued)


Factors affecting tax charge for the year

The tax assessed for the year is lower than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 - 25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
53,822
680,627


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)
13,456
170,157

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
69
3,879

Adjustments to tax charge in respect of prior periods
(60,419)
-

Other differences leading to an increase (decrease) in the tax charge
3,830
-

Group relief
(17,355)
(174,036)

Total tax charge for the year
(60,419)
-


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 22

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

11.


Intangible assets




Computer software

£



Cost


At 1 May 2024
26,111



At 30 April 2025

26,111



Amortisation


At 1 May 2024
1,933


Charge for the year on owned assets
4,918



At 30 April 2025

6,851



Net book value



At 30 April 2025
19,260



At 30 April 2024
24,178



Page 23

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

12.


Tangible fixed assets


Freehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Office equipment

£
£
£
£
£



Cost or valuation


At 1 May 2024
25,000
-
17,000
6,271
17,241


Additions
-
3,423
-
-
-



At 30 April 2025

25,000
3,423
17,000
6,271
17,241



Depreciation


At 1 May 2024
-
-
6,233
3,080
14,485


Charge for the year on owned assets
-
642
4,307
1,568
1,659



At 30 April 2025

-
642
10,540
4,648
16,144



Net book value



At 30 April 2025
25,000
2,781
6,460
1,623
1,097



At 30 April 2024
25,000
-
10,767
3,191
2,756
Page 24

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

           12.Tangible fixed assets (continued)


Total

£



Cost or valuation


At 1 May 2024
65,512


Additions
3,423



At 30 April 2025

68,935



Depreciation


At 1 May 2024
23,798


Charge for the year on owned assets
8,176



At 30 April 2025

31,974



Net book value



At 30 April 2025
36,961



At 30 April 2024
41,714




The net book value of land and buildings may be further analysed as follows:


2025
2024
£
£

Freehold
25,000
25,000


Page 25

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

13.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2024
300


Additions
2



At 30 April 2025
302





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Class of shares

Holding

Carlton Road Developments (Harpenden) Limited
Burgundy House, 21 The Forresters, Harpenden, AL5 2FB
Ordinary
100%
The White House Developments (Boxmoor) Limited
Burgundy House, 21 The Forresters, Harpenden, AL5 2FB
Ordinary
100%
Harpenden Estates Limited
Burgundy House, 21 The Forresters, Harpenden, AL5 2FB
Ordinary
100%
Good Intent Developments (Jarvis) Limited
Burgundy House, 21 The Forresters, Harpenden, AL5 2FB
Ordinary
100%


14.


Stocks

2025
2024
£
£

Work in progress
12,855,056
10,205,351



15.


Debtors

2025
2024
£
£


Trade debtors
18,280
30,741

Amounts owed by group undertakings
1,587,199
2,051,315
Page 26

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

15.Debtors (continued)


Amounts owed by joint ventures and associated undertakings
-
1,546,792

Other debtors
55,185
51,597

Prepayments and accrued income
68,633
5,601,921

1,729,297
9,282,366



16.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
355,849
978,548



17.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
784,565
1,806,521

Other loans
300,000
-

Trade creditors
427,356
476,084

Amounts owed to group undertakings
2,584,282
4,798,335

Corporation tax
-
60,419

Other creditors
30,787
93,929

Accruals and deferred income
339,100
4,921,341

4,466,090
12,156,629



18.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans and overdrafts
2,899,479
-

Other loans
-
300,000

2,899,479
300,000


Page 27

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

19.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
784,565
1,806,521

Other loans
300,000
-


1,084,565
1,806,521

Amounts falling due 1-2 years

Bank loans
2,899,479
-

Other loans
-
300,000


2,899,479
300,000



3,984,044
2,106,521


The company has secured loans of £3,984,044 (2024: £2,106,523). The loans are for development purposes and are for a flexible term to finance the purchase of land and the costs of development work. The loans are regularly reviewed and are repaid from the proceeds of developments. The loans and overdrafts are secured on the land and buildings concerned. The rates of interest applicable to the above loans range from LIBOR plus 3.75% to a fixed rate of 6%.


20.


Provisions





Other provision

£





At 1 May 2024
631,509


Charged to profit or loss
41,393


Utilised in year
(600,306)



At 30 April 2025
72,596

The provision represents the expected costs required to cover the remedial works on completed developments and the payment for the costs is expected within 12 months. 

Page 28

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

21.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100,000 (2024 - 100,000) Ordinary shares of £1.00 each
100,000
100,000



22.


Reserves

Revaluation reserve

The revaluation reserve represents the cumulative effect of revaluations of land & buildings.

Profit and loss account

The profit and loss reserve represents the cumulative profit or loss, net of dividends paid and other adjustments.


23.


Pension commitments

The company operates a defined contributions pension scheme. The pension cost charge represents contributions payable by the company to the fund and amounted to £26,904 (2024 - £43,336).


24.


Commitments under operating leases

At 30 April 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Within one year
29,500
29,500

Between two and five years
44,250
73,750

73,750
103,250

Other Commitments

During the previous year, a new bond liability was created in the parent company which is held over all entities in the Group, including Jarvis Homes Limited. The company is bound by the standstill conditions of the bond until it is fully satisfied. There is a balance outstanding of this bond liability at the end of the financial year.  The impact on the company has been further discussed in the Strategic Report.

Page 29

 
JARVIS HOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025

25.


Related party transactions

The directors have taken advantage of the exemption in FRS 102 section 33.1A from disclosing transactions between two or more wholly owned members of a group.

Jarvis Homes is a wholly owned subsidiary of Jarvis Group Limited and the consolidation financial statements of Jarvis Group Limited are available from Companies House. 


2025
2024
£
£

Sales to other related parties
42,479
190,541
Purchases from other related parties
42,699
32,990
Balance due from other related parties
2,003
-
87,181
223,531


26.


Controlling party

The parent company of Jarvis Homes Limited is Jarvis Group Developments Limited, a company registered at Burgundy House, 21 The Forresters, Harpenden, AL5 2FB.

The ultimate parent of the group is Jarvis Group Limited, a company registered at Burgundy House, 21 The Forresters, Harpenden, AL5 2FB

 
Page 30