Dewhurst Homes Holding Company Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 09617678

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		980		2,040
Investment Properties	5		2,127,010		2,004,896

			2,127,990		2,006,936
CURRENT ASSETS
Stocks	6	703,198		610,281
Debtors	7	1,060,385		804,454
Cash at bank and in hand		72,945		299,855

		1,836,528		1,714,590
Creditors: Amounts Falling Due Within One Year	8	(94,194 )		(31,426 )

NET CURRENT ASSETS (LIABILITIES)			1,742,334		1,683,164

TOTAL ASSETS LESS CURRENT LIABILITIES			3,870,324		3,690,100

PROVISIONS FOR LIABILITIES
Deferred Taxation			(153,582 )		(123,319 )

NET ASSETS			3,716,742		3,566,781

CAPITAL AND RESERVES
Called up share capital	9		100		100
Fair value reserve	10		460,277		368,426
Profit and Loss Account			3,256,365		3,198,255

SHAREHOLDERS' FUNDS			3,716,742		3,566,781

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Dewhurst Homes Holding Company Limited

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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.

On behalf of the board

Mr Christopher Dewhurst

Director

19/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Dewhurst Homes Holding Company Limited , registered number 09617678 , is a company limited by shares incorporated in England & Wales. The Registered Office is 50-54 Berry Lane, Longridge, Preston, Lancashire, PR3 3JP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historic cost convention and in accordance with the FRS 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 comprises rental income received from investment properties

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:

Plant & Machinery	25% Straight Line
Fixtures & Fittings	25% Straight Line
Computer Equipment	33.3% Straight Line

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. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

Taxation represents the sum of the tax currently payable and deferred tax.

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.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

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Dewhurst Homes Holding Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

3. Average Number of Employees

The average number of employees during the year was as follows:

	2025	2024
Directors	2	2

	2	2

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost or Valuation
As at 1 September 2024	3,447	915	4,362

As at 31 August 2025	3,447	915	4,362

Depreciation
As at 1 September 2024	1,607	715	2,322
Provided during the period	860	200	1,060

As at 31 August 2025	2,467	915	3,382

Net Book Value
As at 31 August 2025	980	-	980

As at 1 September 2024	1,840	200	2,040

5. Investment Property

	2025
	£
Fair Value
As at 1 September 2024	2,004,896
Fair value adjustments	122,114

As at 31 August 2025	2,127,010

6. Stocks

	2025	2024
	£	£
Stock	703,198	610,281

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Dewhurst Homes Holding Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,976	3,454
Amounts owed by associates	1,057,409	801,000

	1,060,385	804,454

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	55,186	599
Corporation tax	32,706	26,645
VAT	129	188
Accruals and deferred income	3,191	2,780
Directors' loan accounts	2,982	1,214

	94,194	31,426

9. Share Capital

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

10. Reserves

	Fair Value Reserve
	£
As at 1 September 2024	368,426
Transfer to profit and loss	91,851

As at 31 August 2025	460,277

11. Related Party Transactions

Dewhurst Holiday Homes Limited

Associated Company - The Directors and Shareholders are also Directors and Shareholders of this Company.

The Company is owed £594,600 (2024 - £305,000) from Dewhurst Holiday Homes Limited in respect of a loan. Interest of 8% per annum is payable on the loan from 1.9.24 and the loan is repayable on demand.

Dewhurst Properties Limited

Associated Company - The Directors and Shareholders are also Directors and Shareholders of this Company.

The Company is owed £462,809 (2024 - £496,000) from Dewhurst Properties Limited in respect of a loan. The loan is interest free and repayable on demand.

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