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Registration number: 11596401

Arbora Homes (Braiswick) Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 30 April 2025

Arbora Homes (Braiswick) Limited
(Registration number: 11596401)

Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed Assets |  |  |
Investments | 4 | 1 | -
Current assets |  |  |
Stocks | 5 | 7,212,552 | 3,008,993
Debtors | 6 | 934 | 13,377
|  | 7,213,486 | 3,022,370
Creditors: Amounts falling due within one year | 7 | (1,996,431) | (806,454)
Net current assets |  | 5,217,055 | 2,215,916
Total assets less current liabilities |  | 5,217,056 | 2,215,916
Creditors: Amounts falling due after more than one year | 7 | (5,216,993) | (2,215,854)
Net assets |  | 63 | 62
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (37) | (38)
Shareholders' funds |  | 63 | 62

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Arbora Homes (Braiswick) Limited
(Registration number: 11596401)

Balance Sheet as at 30 April 2025

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 January 2026 and signed on its behalf by:

......................................... Mrs S Bradshaw Director |  |

Arbora Homes (Braiswick) Limited
(Registration number: 11596401)

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
1 & 2 Tollgate Business Park
Tollgate West, Stanway
Colchester
Essex
CO3 8AB

These financial statements were authorised for issue by the Board on 21 January 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Arbora Homes (Braiswick) Limited
(Registration number: 11596401)

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 4).

4 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 1 | -

Subsidiaries | £
Cost or valuation
Additions | 1
Provision
Carrying amount
At 30 April 2025 | 1

Arbora Homes (Braiswick) Limited
(Registration number: 11596401)

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2025 | 2024
Subsidiary undertakings
Braiswick Management Company Limited | 1 & 2 Tollgate Business Park Tollgate West, Stanway Colchester Essex CO3 8AB United Kingdom | Ordinary | 100% | 0%

5 | Stocks

| 2025 £ | 2024 £
Work in progress | 7,212,552 | 3,008,993

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | - | 600
Other debtors | 934 | 12,777
| 934 | 13,377

Arbora Homes (Braiswick) Limited
(Registration number: 11596401)

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

7 | Creditors

Creditors: amounts falling due within one year

|  | 2025 £ | 2024 £
Due within one year |  |  |
Trade Creditors |  | 646,361 | -
Amounts owed to group undertakings and undertakings in which the company has a participating interest |  | 1,310,243 | 777,050
Accruals and deferred income |  | 39,827 | 29,404
|  | 1,996,431 | 806,454

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 5,216,993 | 2,215,854

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 5,216,993 | 2,215,854

Arbora Homes (Braiswick) Limited
(Registration number: 11596401)

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

9 | Parent and ultimate parent undertaking

The parent of the smallest group in which these financial statements are consolidated is Westwood Projects Holdings Limited.
The company's immediate parent is Arbora Homes Limited, incorporated in England.