REGISTERED NUMBER: 05978027 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

Villafont Homes (Sale) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

D J P McGoff

C A McGoff

J M McGoff

D T McGoff

REGISTERED OFFICE:

1 St George's Court

Altrincham Business Park

Altrincham

Cheshire

WA14 5UA

REGISTERED NUMBER:

05978027 (England and Wales)

SENIOR STATUTORY AUDITOR:

Samuel Bacall BSc(Hons) BFP ACA

AUDITORS:

Freedman Frankl & Taylor

Statutory Auditors

Chartered Accountants

Reedham House

31 King Street West

Manchester

M3 2PJ

CURRENT ASSETS

Debtors

4

801

1,461

CREDITORS

Amounts falling due within one year

5

(330

)

(660

)

NET CURRENT ASSETS

471

801

TOTAL ASSETS LESS CURRENT LIABILITIES

471

801

CAPITAL AND RESERVES

Called up share capital

800

800

Retained earnings

(329

)

1

SHAREHOLDERS' FUNDS

471

801

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 Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by:

D T McGoff - Director

1.	STATUTORY INFORMATION

Villafont Homes (Sale) 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Going concern

The company's financial statements for the year ended 31 March 2025 have been prepared on a going concern basis as, after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

801

1,461

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

330

Other creditors

330

330

330

660

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Samuel Bacall BSc(Hons) BFP ACA (Senior Statutory Auditor)

for and on behalf of Freedman Frankl & Taylor

7.	RELATED PARTY DISCLOSURES

8.	ULTIMATE CONTROLLING PARENT

At the balance sheet date, the company's immediate parent undertaking was McGoff Construction Holdings Limited and its ultimate holding company was McGoff Construction Services Limited, both entities are registered in England and Wales. Copies of the financial statements for McGoff Construction Holdings Limited and the consolidated financial statements for McGoff Construction Services Limited can be obtained from their registered office which is the same as this company and the address can be found on the Company Information page.