Houlty Homes Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 13497566

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		865,812		674,549

			865,812		674,549
CURRENT ASSETS
Debtors		1,550		-
Cash at bank and in hand		7,742		3,331

		9,292		3,331
Creditors: Amounts Falling Due Within One Year		(260,436 )		(207,141 )

NET CURRENT ASSETS (LIABILITIES)			(251,144 )		(203,810 )

TOTAL ASSETS LESS CURRENT LIABILITIES			614,668		470,739

Creditors: Amounts Falling Due After More Than One Year			(559,612 )		(447,878 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(13,739 )		-

NET ASSETS			41,317		22,861

CAPITAL AND RESERVES
Called up share capital	5		100		100
Revaluation reserve	6		79,761		58,500
Profit and Loss Account			(38,544 )		(35,739 )

SHAREHOLDERS' FUNDS			41,317		22,861

Page 1

Page 2

Houlty Homes Limited

Abridged Balance Sheet (continued)

As At 31 July 2025

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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 July 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Brian Hoult

Director

12/12/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Houlty Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13497566 . The registered office is Unit 2 Overland Park Gelderd Road, Morley, Leeds, LS27 7FE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

Revalued to Fair Value on an Annual Basis

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively."

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

4. Investment Property

	2025
	£
Fair Value
As at 1 August 2024	674,549
Additions	156,263
Revaluations	35,000

As at 31 July 2025	865,812

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Houlty Homes Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 July 2025

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

6. Reserves

	Revaluation Reserve
	£
As at 1 August 2024	58,500
Surplus on revaluation	21,261

As at 31 July 2025	79,761

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