REGISTERED NUMBER: 12507608 (England and Wales)

OSROW HOMES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025

Page

Balance Sheet

1

to

2

Notes to the Financial Statements

3

to

4

CURRENT ASSETS

Stocks

198,485

183,925

Debtors

4

61,883

138,837

Cash at bank

42

92

260,410

322,854

CREDITORS

Amounts falling due within one year

5

-

(62,417

)

NET CURRENT ASSETS

260,410

260,437

TOTAL ASSETS LESS CURRENT LIABILITIES

260,410

260,437

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

260,310

260,337

260,410

260,437

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 4 December 2025 and were signed by:

Mr G S Day - Director

1.	STATUTORY INFORMATION

Osrow Homes Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12507608

Registered office:

Town Wall House

Balkerne Hill

Colchester

Essex

CO3 3AD

For the purposes of presentation, the financial statements are rounded to the nearest Pound Sterling (£).

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.

Stocks and work in progress

Developments are valued by the directors at the lower of cost and net realisable value. Work in progress is

valued at prime cost less foreseeable losses where appropriate. No element of profit is included in the

valuation of work in progress.

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 period 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.

Financial instruments

Basic financial instruments are measured at amortised cost.

Long term contracts

Contract work in progress is valued at total costs incurred, less foreseeable losses. Profit on long term

contracts is taken as the work is carried out once the final outcome of the project can be assessed with

reasonable certainty. Provision is made for losses on contracts in the year which they are foreseen.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts due from group undertakings

59,574

135,537

Directors' current accounts

2,300

3,300

Deferred tax asset

Tax losses carried forward

9

-

61,883

138,837

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

-

62,417