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Strata Homes Holdings Limited Registered number: 09138156 Annual report and financial statements For the period ended 28 June 2025
STRATA HOMES HOLDINGS LIMITED COMPANY INFORMATION
Directors | A Weaver
| G Smith
Registered number | 09138156
Registered office | Quay Point
| Lakeside Boulevard
| Doncaster
| DN4 5PL
Independent auditor | Grant Thornton UK LLP
| City Square House
| 11 Wellington Street
| Leeds
| LS1 4DL
Bankers | Lloyds Bank
| 14 Church Street
| Sheffield
| S1 1HP
STRATA HOMES HOLDINGS LIMITED CONTENTS
| Page
Strategic Report | 1 - 2
Directors' Report | 3 - 6
Independent Auditor's Report to the members of Strata Homes Holdings Limited | 7 - 11
Statement of Comprehensive Income | 12
Statement of Financial Position | 13
Statement of Changes in Equity | 14
Notes to the Financial Statements | 15 - 27
STRATA HOMES HOLDINGS LIMITED STRATEGIC REPORT FOR THE PERIOD ENDED 28 JUNE 2025
Principal activities
The principal activity of the Company is that of a holding company. The Company is not a cash generating entity and relies on cash receipts provided by the wider Strata Homes Group.
Business review
In the period the Company made a profit before tax of £5,995k (2024: £17,928k). Excluding £6m of dividends received from its subsidiary, Strata Homes Limited, £5k loss before tax arose. All losses arise from accrued interest on a long-term incentive plan. The long-term incentive liability on 28 June 2025 was £Nil (2024: £995k). The Company is 100% owned by Strata Homes Group Limited (registered number: 13132559) and the financial statements of Strata Homes Group Limited contain the consolidated results of the Strata Homes Group and the financial statements of the Company as consolidated. Readers of these financial statements, the Company, should also read the financial statements of the ultimate UK parent company, Strata Homes Group Limited.
Activities during the year under review
During the period under review, the Company held a liability for persons who participated in a long-term incentive plan. As of 28 June 2025, that liability had been settled, apart from a minor balance for withholding tax, which was subsequently settled post the balance sheet date. The charge to Comprehensive Statement Of Income includes the accrued interest on this liability along with the related taxes. The Company Statement of Financial Position reflects the cost of investment in owned subsidiaries, inter-group assets and liabilities and the crystalized long-term incentive debt liability. The Company received a cash dividend from its wholly owned subsidiary, Strata Homes Limited of £6m on 28 June 2025. On the same day, the Company paid a £6m cash dividend to its parent company, Strata Homes Group Limited.
Financing
The Company is a Guarantor of the debt facilities provided by Lloyds Bank Plc to the Strata Homes Group. Readers of these financial statements, the Company, should also read the financial statements of the ultimate UK parent company, Strata Homes Group Limited.
Key performance indicators
Please see the Strata Homes Group Limited financial statements for further details of the wider Strata Homes Group.
Risk Management
As the Company is a holding company and relies upon the Strata Homes Group for funding, the reader is referred to the financial statements of Strata Homes Group Limited for a wider understanding of the risks facing the Strata Homes Group. - 1 -
STRATA HOMES HOLDINGS LIMITED STRATEGIC REPORT (CONTINUED) FOR THE PERIOD ENDED 28 JUNE 2025
Risk and uncertainties
Economic impact of global events Over the last few years in particular, the UK economy and crucially, the housebuilding sector, has had to consider and navigate the impact of conflicts around the world and the long-term impact of BREXIT. As a result, interest rates have increased impacting both the cost of build and customer affordability; supply chain and labour shortage issues. The Company has also been affected by changes to Stamp Duty that came into effect from 1 April 2025 where the nil-rate band has been reduced to £300k. The changes have increased the upfront transaction costs for buyers in our main price market. As the directors look ahead with acceptance of the new norm of such factors, the future is perhaps a little more stable. Interest rates have started to decrease, and inflation has moved to parameters that within which Bank of England wish to see the economy operate, although this is not the same as deflation. The UK government has made a clear commitment to increasing housing supply across all tenures. How and when that objective starts to be physically seen in the increase in output of new housing is probably less optimistic, given the many inter-related elements that are required to be addressed from those that are short term in nature and those that are long-term. Net overall, the housebuilding sector is more optimistic about the future than that it was. The directors have taken account of these potential impacts in their going concern assessment. Strata Homes Holdings Limited continues to work with its partners to minimise any impacts of these events and maximise the realisation of any opportunities they may provide to the business. Section 172 statement The directors consider the requirements of key stakeholders with a focus on the developments of long term relationships in all areas of the business. The directors endeavour to develop and maintain strong long term supplier relationships with its key business partners by contracting on standard business terms and prompt payment in line with agreed terms. There are long standing relationships with key suppliers that ensure the quality of products and services provided and the continuity of the supply chain. Given the non trading nature of the Company, being a holding Company only, the directors of Strata Homes Holdings Limited consider that their responsibilities, in respect of s172, are appropriately complied with and are disclosed fully within relevant group entities. Details of these matters, in respect of the trading entity or the wider group, can be found in the financial statements of Strata Homes Group Limited. This report was approved by the board on 4 February 2026 and signed on its behalf.
A Weaver Director
- 2 -
STRATA HOMES HOLDINGS LIMITED DIRECTORS' REPORT FOR THE PERIOD ENDED 28 JUNE 2025 The directors present their report and the financial statements for the period ended 28 June 2025.
Statement of Directors' responsibilities in respect of the Strategic Report, the Directors' Report and the financial statements
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing these financial statements, the directors are required to: ∙select suitable accounting policies for the Company's financial statements and then apply them consistently; ∙make judgments and accounting estimates that are reasonable and prudent; ∙state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and ∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Financial Risk Management The Group’s operations expose it to a variety of financial risks, including price risk, credit risk, liquidity risk, and cash flow risk. The Directors have established policies to monitor and mitigate these exposures to ensure the long-term viability of the business. The Group does not enter into complex financial instruments or speculative derivative contracts. Furthermore, the Group does not currently apply hedge accounting for forecasted transactions. ∙The Group operates a model whereby a large portion of sales comes our pre-sold revenue stream. Through this we are contractually entitled to regular cash payments based on specific stages of completion, providing more regular cash flow. The Group also manages its risk through the careful selection and monitoring of sites. ∙Credit risk is mitigated by the contractual nature of the instalment payments and the security of the underlying assets. Open market sales risk is inherently low as legal completion and receipt of funds occur simultaneously. ∙The Group manages its liquidity risk through our RCF facility and overdraft with Lloyds Bank Plc, ensuring sufficient headroom to meet our working capital requirements. - 3 -
STRATA HOMES HOLDINGS LIMITED DIRECTORS' REPORT (CONTINUED) FOR THE PERIOD ENDED 28 JUNE 2025
Results and dividends
The profit for the period, after taxation, amounted to £5,997 k (2024 - £17,959 k). During the year the Company paid dividends of £6m (2024: £18m) to its parent company, Strata Homes Group Limited, having received an equal value cash dividend from its wholly owned subsidiary, Strata Homes Limited. No other dividends were proposed.
Directors
The directors who served during the period were:
A Weaver
G Smith
Going concern
The Company is part of the Strata Homes Group of companies. Strata Homes Limited is the Borrower under a facility provided by Lloyds Bank Plc as Lender that matures on 29 June 2026, as was the position on the balance sheet date. Please see below for the post balance sheet date changes to the facility. The Company is a party to this facility and accordingly has entered an unlimited guarantee supported by a debenture creating a fixed and floating charge to secure the borrowing under the facility. Accordingly, the Company is dependent upon the Strata Homes Group remaining a going concern for the Company to also state that it is a going concern. Noted below, is the wording contained within the Strata Homes Group Limited that allows the Company to state that the directors believe that the Company is a going concern. As noted within the Strata Homes Group Limited Strategic Report, Financing section, the Strata Homes Group is supported by a debt facility between Strata Homes Limited as Borrower and Lloyds Bank Plc as Lender. See note 16. Post the balance sheet date, the Strata Homes Group and Lloyds Bank Plc have entered into a new lending facility which runs to 30 June 2028. The facility comprises an overdraft facility of £5m and revolving credit facility of £31.4m, total facility of £36.4m. The revolving credit facility decreases to £28m on 01 June 2026 and to £25.9m on 01 October 2026. The overdraft remains at £5m. The Strata Homes Group Limited also has other debt owed to connected parties. The debt comprises loan notes, preference shares and a short-term loan. The loan notes and preference shares were subject to a post balance sheet debt amendment agreement executed 31 October 2025. Please refer to the Strata Homes Group Limited annual report and financial statements for the period to 28 June 2025 for further detail. No payments will be made by the Strata Homes Group to any of the related party debt holders during the going concern period. The directors of the Company and therefore the Strata Homes Group have considered the following factors in relation to concluding their going concern assumption up to 27 March 2027: ∙A new facility has been executed on 17 December 2025 between Lloyds Bank Plc and the Strata Homes Group. Please see details of facility value and terms above. ∙The Strata Homes Group maintains a rolling business plan that is updated quarterly and is reviewed by the board of the Strata Homes Group. ∙The Strata Homes Group maintains a rolling weekly cash flow report that forecasts for six months in advance and is reviewed by the Executive weekly and the board of Strata Homes Group monthly. ∙A monthly review is undertaken of all live and completed sites from a build cost and sales rate, mix and value perspective. This ensures consistent lifetime margin recognition. - 4 -
STRATA HOMES HOLDINGS LIMITED DIRECTORS' REPORT (CONTINUED) FOR THE PERIOD ENDED 28 JUNE 2025 Going concern (continued) ∙The business now operates a two-income stream with differing investment and return profiles. Open Market Sales (“OMS”) requires Lloyds Bank Plc debt funding while Pre-Sold does not. The change in the business model has decreased the overall debt requirements and lessened the debt financing needs and liquidity risks of the business. ∙The OMS forecast for completions in the year to June 2026 is 293 homes to be completed. As at 31 January 2026, 43% are complete, 12% are exchanged, 28% are sold awaiting exchange and 17% are still to be sold, with 5 months of selling period still available. ∙The Pre-Sold profit and net cash expected to be obtained in the year to June 2025 is all on site and under contract. The Company has stress tested various single and multiple plausible but severe scenarios and on a severe and implausible scenario against the Strata Homes Group’s forecasts that reflect the above plans, with a particular focus on sales rates and timing of open market completions, these being the most likely risk for the business. Based on these forecasts, sensitivities and financing these agreements, the directors have concluded the Strata Homes Group has sufficient funds to continue in operational existence for the foreseeable future.
Carbon and Energy reporting
The Company has taken the option to exclude any information relating to energy and carbon reporting as it is included in the consolidated accounts of the Parent Company, Strata Homes Group Limited.
Directors' indemnities
Directors' and officers' insurance is in place for all directors to provide appropriate cover for their reasonable actions on behalf of the Company. No further directors' indemnities are in place.
Future developments
The Company will continue to act as a holding company for its subsidiary undertakings and the directors do not anticipate any significant changes in the Company's activities or its nature. The Company will continue to monitor the performance of its investments and provide support to the group as required to meet its strategic objectives.
Disclosure of information to auditor
Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that: ∙so far as the director is aware, there is no relevant audit information of which the Company's auditor is unaware, and ∙the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditor is aware of that information. - 5 -
STRATA HOMES HOLDINGS LIMITED DIRECTORS' REPORT (CONTINUED) FOR THE PERIOD ENDED 28 JUNE 2025
Post balance sheet events
Since 28 June 2025 and up to the date of approving the financial statements, the following transactions have been concluded. As detailed in the Strata Homes Group Strategic report, the Group has successfully entered into a new lending facility with Lloyds Bank Plc, providing committed funding through to 30 June 2028. On 31 October 2025, the Group executed a post balance sheet debt amendment agreement regarding its liabilities to connected parties. This agreement affects the terms of the Group’s existing loan notes and preference shares (further details of which are disclosed in Strata Homes Group Limited’s annual report and financial statements for the period ended 28 June 2025). The debt amendment has been determined to be a substantial modification. As the lenders involved are related parties acting in their capacity as shareholders the transaction has been treated as a capital contribution. The resulting gain has been credited directly to equity rather than through the Group’s profit or loss. See the Strata Homes Group Limited annual accounts for more detail on these events.
Auditor
The auditor, Grant Thornton UK LLP, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006. This report was approved by the board on 4 February 2026 and signed on its behalf.
A Weaver Director
Quay Point Lakeside Boulevard Doncaster DN4 5PL - 6 -
STRATA HOMES HOLDINGS LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF STRATA HOMES HOLDINGS LIMITED
Opinion
We have audited the financial statements of Strata Homes Holdings Limited (the 'Company') for the period from 30 June 2024 to 28 June 2025, which comprise the Statement of Comprehensive Income, the Statement of Financial Position, the Statement of Changes in Equity and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). In our opinion: ∙the financial statements give a true and fair view of the state of the Company's affairs as at 28 June 2025 and of its profit for the period then ended; ∙the financial statements have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and ∙the financial statements have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the FRC's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. - 7 -
STRATA HOMES HOLDINGS LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF STRATA HOMES HOLDINGS LIMITED (CONTINUED)
Conclusions relating to going concern
We are responsible for concluding on the appropriateness of the directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify the auditor’s opinion. Our conclusions are based on the audit evidence obtained up to the date of our report. However, future events or conditions may cause the company to cease to continue as a going concern. In our evaluation of the directors’ conclusions, we considered the inherent risks associated with the company's business model including effects arising from macro-economic uncertainties such as inflation and the continued cost of living crisis, we assessed and challenged the reasonableness of estimates made by the directors and the related disclosures and analysed how those risks might affect the company's financial resources or ability to continue operations over the going concern period. In auditing the financial statements, we have concluded that the directors’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. - 8 -
STRATA HOMES HOLDINGS LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF STRATA HOMES HOLDINGS LIMITED (CONTINUED)
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit: ∙the information given in the Strategic Report and the Directors' Report for the financial period for which the financial statements are prepared is consistent with the financial statements; and ∙the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report under the Companies Act 2006
In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report. Matters on which we are required to report by exception We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: ∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or ∙the financial statements are not in agreement with the accounting records and returns; or ∙certain disclosures of directors' remuneration specified by law are not made; or ∙we have not received all the information and explanations we require for our audit.
Responsibilities of directors for the financial statements
As explained more fully in the Directors' Responsibilities Statement set out on page 3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. - 9 -
STRATA HOMES HOLDINGS LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF STRATA HOMES HOLDINGS LIMITED (CONTINUED) Auditor's responsibilities for the audit of the financial statements (continued) Irregularities, including fraud, are instances of non-compliance with laws and regulations. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: ∙We obtained an understanding of the legal and regulatory frameworks that are applicable to the company and determined that the most significant are financial reporting legislation being FRS 102, Companies Act 2006, and relevant UK tax legislation. ∙We understood how the company is complying with those legal and regulatory frameworks by making inquiries of management and those responsible for legal and compliance procedures. We enquired of management and those charged with governance whether there were any instances of non-compliance with laws and regulations, or whether they had any knowledge of actual or suspected fraud. We corroborated the results of our enquiries through review of meeting minutes and legal and professional fee expenditure. ∙We assessed the susceptibility of the company’s financial statements to material misstatement, including how fraud might occur, by evaluating management's incentives and opportunities for manipulation of the financial statements. This included the evaluation of the risk of management override of controls. ∙In assessing the potential risks of material misstatement, we obtained an understanding of: −the company’s operations, including the nature of their revenue and of their objectives and strategies to understand the classes of transactions, account balances, expected financial disclosures and business risks that may result in material misstatement; −the company’s control environment, including the adequacy of the training to inform staff of the relevant legislation, the adequacy of procedures for authorisation of transactions, and procedures to ensure that possible breaches of requirements are appropriately resolved. ∙Audit procedures performed by the engagement team included: −identifying and assessing the design and implementation of controls management has in place to prevent and detect fraud; −identifying and testing journal entries, in particular journal postings that had material effect on the financial statements and those determined to be large or relating to unusual transactions based on our understanding of the business; −challenging assumptions and judgments made by management in its significant accounting estimates; and −completion of audit procedures to conclude on the compliance of disclosures in the annual report and accounts with applicable financial reporting requirements. ∙These audit procedures were designed to provide reasonable assurance that the financial statements were free from fraud or error. The risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error and detecting irregularities that result from fraud is inherently more difficult than detecting those that result from error, as fraud may involve collusion, deliberate concealment, forgery or intentional misrepresentations. Also, the further removed non-compliance with laws and regulations is from events and transactions reflected in the financial statements, the less likely we would become aware of it; - 10 -
STRATA HOMES HOLDINGS LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF STRATA HOMES HOLDINGS LIMITED (CONTINUED) Auditor's responsibilities for the audit of the financial statements (continued) ∙The engagement partner’s assessment of the appropriateness of the collective competence and capabilities of the engagement team included consideration of the engagement team’s: −Understanding of, and practical experience with audit engagements of a similar nature and complexity through appropriate training and participation −Knowledge of the industry in which the client operates; and −Understanding of the legal and regulatory requirements specific to the entity ∙We communicated relevant laws and regulations and potential risks to all engagement team members and remained alert to indications of fraud or non-compliance with laws and regulations throughout the audit. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed. Victoria McLoughlin Senior Statutory Auditor for and on behalf of Grant Thornton UK LLP Leeds Statutory Auditor, Chartered Accountants Leeds 4 February 2026 - 11 -
STRATA HOMES HOLDINGS LIMITED STATEMENT OF COMPREHENSIVE INCOME FOR THE PERIOD ENDED 28 JUNE 2025
| 2025 | 2024
Note | £000 | £000
Administrative expenses |  | - | -
Operating profit |  | - | -
Income from fixed assets investments | 6 | 6,000 | 18,000
Interest payable and similar expenses | 7 | (5) | (72)
Profit before taxation |  | 5,995 | 17,928
Tax on profit | 8 | 2 | 31
Profit for the financial period |  | 5,997 | 17,959
There were no recognised gains and losses for 2025 or 2024 other than those included in the statement of comprehensive income.
All of the profit for the period and the other comprehensive income are attributable to the owners of the Parent Company.
The notes on pages 15 to 27 form part of these financial statements.
- 12 -
STRATA HOMES HOLDINGS LIMITED REGISTERED NUMBER: 09138156 STATEMENT OF FINANCIAL POSITION AS AT 28 JUNE 2025
|  | 28 June |  | 29 June
|  | 2025 |  | 2024
Note |  | £000 |  | £000
Fixed assets |  |  |  |  |
Investments | 10 |  | 4,820 |  | 4,820
|  |  | 4,820 |  | 4,820
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 11 | 2,952 |  | 5,768 |
|  | 2,952 |  | 5,768 |
Creditors: amounts falling due within one year | 12 | (6,787) |  | (9,600) |
Net current liabilities |  |  | (3,835) |  | (3,832)
Total assets less current liabilities |  |  | 985 |  | 988
Net assets |  |  | 985 |  | 988
Capital and reserves |  |  |  |  |
Called up share capital | 14 |  | 35 |  | 35
Share premium account | 15 |  | 19 |  | 19
Capital redemption reserve | 15 |  | 9 |  | 9
Profit and loss account | 15 |  | 922 |  | 925
|  |  | 985 |  | 988
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 4 February 2026.
A Weaver
Director
The notes on pages 15 to 27 form part of these financial statements. - 13 -
STRATA HOMES HOLDINGS LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 28 JUNE 2025
| Called up share capital | Share premium account | Capital redemption reserve | Profit and loss account | Total equity
| £000 | £000 | £000 | £000 | £000
At 2 July 2023 | 35 | 19 | 9 | 966 | 1,029
Comprehensive income for the period |  |  |  |  |
Profit for the period | - | - | - | 17,959 | 17,959
Total comprehensive income for the period | - | - | - | 17,959 | 17,959
Contributions by and distributions to owners |  |  |  |  |
Dividends: Equity capital | - | - | - | (18,000) | (18,000)
Total transactions with owners | - | - | - | (18,000) | (18,000)
At 29 June 2024 | 35 | 19 | 9 | 925 | 988
Comprehensive income for the period |  |  |  |  |
Profit for the period | - | - | - | 5,997 | 5,997
Total comprehensive income for the period | - | - | - | 5,997 | 5,997
Contributions by and distributions to owners |  |  |  |  |
Dividends: Equity capital | - | - | - | (6,000) | (6,000)
Total transactions with owners | - | - | - | (6,000) | (6,000)
At 28 June 2025 | 35 | 19 | 9 | 922 | 985
| The notes on pages 15 to 27 form part of these financial statements.
- 14 -
STRATA HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 JUNE 2025
1. | General information
Strata Homes Holdings Limited (the “Company”) is a private company, limited by shares and registered in England and Wales, registered number 09138156. The registered office is Quay Point, Lakeside Boulevard, Doncaster, DN4 5PL. The principal activity of Strata Homes Holdings Limited is that of a holding company. The Company's accounting reference date is 30 June. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies (see note 3). The financial statements have been presented in pound sterling which is the functional currency of the Company, and rounded to the nearest £'000. The Company is exempt by virtue of S400 of the Companies Act from requirement to prepare group financial statements. These financial statements present information about the Company as an individual undertaking and not about its group. The following principal accounting policies have been applied:
| 2.2 | Financial Reporting Standard 102 - reduced disclosure exemptions
The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland": ∙the requirements of Section 7 Statement of Cash Flows; ∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d); ∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c); ∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A; ∙the requirements of Section 33 Related Party Disclosures paragraph 33.7. This information is included in the consolidated financial statements of Strata Homes Group Limited as at 28 June 2025 and these financial statements may be obtained from Quay Point, Lakeside, Doncaster, DN4 5PL. - 15 -
STRATA HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Going concern
The Company is part of the Strata Homes Group of companies. Strata Homes Limited is the Borrower under a facility provided by Lloyds Bank Plc as Lender that matures on 29 June 2026, as was the position on the balance sheet date. Please see below for the post balance sheet date changes to the facility. The Company is a party to this facility and accordingly has entered an unlimited guarantee supported by a debenture creating a fixed and floating charge to secure the borrowing under the facility. Accordingly, the Company is dependent upon the Strata Homes Group remaining a going concern for the Company to also state that it is a going concern. Noted below, is the wording contained within the Strata Homes Group Limited that allows the Company to state that the directors believe that the Company is a going concern. As noted within the Strata Homes Group Limited Strategic Report, Financing section, the Strata Homes Group is supported by a debt facility between Strata Homes Limited as Borrower and Lloyds Bank Plc as Lender. See note 18. Post the balance sheet date, the Strata Homes Group and Lloyds Bank Plc have entered into a new lending facility which runs to 30 June 2028. The facility comprises an overdraft facility of £5m and revolving credit facility of £31.4m, total facility of £36.4m. The revolving credit facility decreases to £28m on 01 June 2026 and to £25.9m on 01 October 2026. The overdraft remains at £5m. The Strata Homes Group Limited also has other debt owed to connected parties. The debt comprises loan notes, preference shares and a short-term loan. The loan notes and preference shares were subject to a post balance sheet debt amendment agreement executed 31 October 2025. Please refer to the Strata Homes Group Limited annual report and financial statements for the period to 28 June 2025 for further detail. No payments will be made by the Strata Homes Group to any of the related party debt holders during the going concern period. The directors of the Company and therefore the Strata Homes Group have considered the following factors in relation to concluding their going concern assumption up to 27 March 2027: ∙A new facility has been executed on 17 December 2025 between Lloyds Bank Plc and the Strata Homes Group. Please see details of facility value and terms above ∙The Strata Homes Group maintains a rolling business plan that is updated quarterly and is reviewed by the board of the Strata Homes Group ∙The Strata Homes Group maintains a rolling weekly cash flow report that forecasts for six months in advance and is reviewed by the Executive weekly and the board of Strata Homes Group monthly ∙A monthly review is undertaken of all live and completed sites from a build cost and sales rate, mix and value perspective. This ensures consistent lifetime margin recognition ∙The business now operates a two-income stream with differing investment and return profiles. Open Market Sales (“OMS”) requires Lloyds Bank Plc debt funding while Pre-Sold does not. The change in the business model has decreased the overall debt requirements and lessened the debt financing needs and liquidity risks of the business ∙The OMS forecast for completions in the year to June 2026 is 293 homes to be completed. As at 31 January 2026, 43% are complete, 12% are exchanged, 28% are sold awaiting exchange and 17% are still to be sold, with 5 months of selling period still available. ∙The Pre-Sold profit and net cash expected to be obtained in the year to June 2025 is all on site and under contract - 16 -
STRATA HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Going concern (continued)
The Company has stress tested various single and multiple plausible but severe scenarios and on a severe and implausible scenario against the Strata Homes Group’s forecasts that reflect the above plans, with a particular focus on sales rates and timing of open market completions, these being the most likely risk for the business. Based on these forecasts, sensitivities and financing these agreements, the directors have concluded the Strata Homes Group has sufficient funds to continue in operational existence for the foreseeable future.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Current and deferred taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. - 17 -
STRATA HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 JUNE 2025 2.Accounting policies (continued)
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Financial instruments
Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Other financial assets Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment. - 18 -
STRATA HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 JUNE 2025 2.Accounting policies (continued)
| 2.9 | Financial instruments (continued)
Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Basic financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. - 19 -
STRATA HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 JUNE 2025 2.Accounting policies (continued)
| 2.9 | Financial instruments (continued)
Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Judgments in applying accounting policies and key sources of estimation uncertainty
Critical judgments in applying the Company's accounting policies The critical judgments that the directors have made in the process of applying the Company's accounting policies that have the most significant effect on the statutory financial statements are discussed below. Assessing indicators of impairment In assessing whether there have been any indicators of impairment of assets, the directors have considered both external and internal sources of information such as market conditions, counterparty credit ratings and experience of recoverability. There have been no indicators of impairments identified during the current financial year. Key sources of estimation uncertainty There are no key sources of estimation uncertainty.
4. | Auditor's remuneration
Auditor's remuneration is paid on the Company's behalf by another company in the Strata Homes Group Limited group of companies. If the Company had paid its proportion of the total group audit and tax fee, the charge for the Company would have been £10k (2024: £15k). All fees in relation to corporation tax returns are borne by the Group and included within the disclosures in the Strata Homes Group Limited consolidated accounts. - 20 -
STRATA HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 JUNE 2025
5. | Employees
| The average monthly number of employees, all of whom are directors, during the period was as follows:
|  |  | 28 June | 29 June
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 2 | 4
| None of the directors received remuneration for their services from the Company. All such costs are incurred by Strata Homes Yorkshire Limited.
6. | Income from investments
|  |  |  |  | 28 June | 29 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Dividends received | 6,000 | 18,000
7. | Interest payable and similar expenses
|  |  |  |  | 28 June | 29 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Other loan interest payable | 5 | 72
- 21 -
STRATA HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 JUNE 2025
8. | Taxation
|  |  |  |  | 28 June | 29 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Corporation tax |  |
| Adjustments in respect of previous periods | (30) | (15)
| Total current tax | (30) | (15)
| Deferred tax |  |
| Origination and reversal of timing differences | 28 | (16)
| Total deferred tax | 28 | (16)
| Taxation on profit on ordinary activities | (2) | (31)
| Factors affecting tax charge for the period
| The tax assessed for the period is lower than (2024 - lower than) the standard rate of corporation tax in the UK of 25% (2024 -25%). The differences are explained below:
|  |  |  |  | 28 June | 29 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Profit on ordinary activities before tax | 5,995 | 17,928
| Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%) | 1,499 | 4,482
| Effects of: |  |
| Adjustments to tax charge in respect of prior periods | (30) | (15)
| Short-term timing difference leading to an increase (decrease) in taxation | 28 | (16)
| Other timing differences leading to an increase (decrease) in taxation | 1 | 18
| Non-taxable income | (1,500) | (4,500)
| Total tax charge for the period | (2) | (31)
| Factors that may affect future tax charges
There were no factors that may affect future tax charges. - 22 -
STRATA HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 JUNE 2025
9. | Dividends
|  |  |  |  | 28 June | 29 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Dividends paid | 6,000 | 18,000
| Dividends of £170.55 (2024: £511.64) per ordinary share were paid during the year. These were paid to the Company's parent and ultimate UK controlling company, Strata Homes Group Limited.
10. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £000
| Cost |
| At 29 June 2024 and 28 June 2025 | 4,820
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Class of shares | Holding
| Strata Homes Limited* | Ordinary | 100%
| Strata Homes Yorkshire Limited | Ordinary | 100%
| Strata Homes Midlands Limited | Ordinary | 100%
| Ignite Homes Limited | Ordinary | 100%
| Strata Plus Limited | Ordinary | 100%
| Strata Land & Developments Limited | Ordinary | 100%
| Strata Regeneration 2009 Limited | Ordinary | 100%
| Strata Developments Barnsley West Limited | Ordinary | 100%
| Greathome Properties Limited | Ordinary | 66.67%
| Hornthorpe Developments Limited | Ordinary | 66.67%
| Strata Sterling Barnsley West Limited | Ordinary | 100%
- 23 -
STRATA HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 JUNE 2025
| During the year, the Company dissolved the following dormant entities, and reduced their investment to £Nil:
| Name | Class of shares | Holding
| Strata Homes (Guiseley) | Ordinary | - %
| Strata Homes (Wath) | Ordinary | - %
| Franzsigel | Ordinary | - %
| Tygart Limited | Ordinary | - %
| Strata Homes Regeneration Limited | Ordinary | - %
| Stampearth Limited | Ordinary | - %
| Checkhire Limited | Ordinary | - %
| Strata Homes West Midlands Limited | Ordinary | - %
| *Strata Homes Limited is directly held by Strata Homes Holdings Limited. The remaining companies are all indirectly held. The percentage holding has been calculated based on a consolidated position. All Ordinary shares have a nominal value of £1. The registered office for all the above names subsidiaries is Quay Point, Lakeside, Doncaster, DN4 5PL. All subsidiaries have accounting reference dates of 30 June with the exception of Hornthorpe Developments Limited which has a 31 July accounting reference date.
11. | Debtors
|  |  |  |  | 28 June | 29 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Amounts owed by group undertakings | 2,894 | 5,712
| Corporation tax | 30 | -
| Deferred taxation | 28 | 56
|  | 2,952 | 5,768
| Amounts owed by group undertakings are interest free, unsecured and repayable on demand.
- 24 -
STRATA HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 JUNE 2025
12. | Creditors: Amounts falling due within one year
|  |  |  |  | 28 June | 29 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Long term incentive plan | - | 995
| Amounts owed to group undertakings | 6,751 | 8,605
| Accruals and deferred income | 36 | -
|  | 6,787 | 9,600
| The long term incentive plan is denominated in loan notes and are unsecured and accrue interest at Bank of England Base rate plus 2%. They are payable to current and previous directors of the group and represent outstanding consideration payable following the acquisition of the £0.01 ordinary shares in July 2021. The Company repaid the liability during the year. Amounts owed to group undertakings are interest free, unsecured and repayable on demand.
13. | Deferred taxation assets
|  | 2025 | 2024
|  | £000 | £000
| At beginning of year | 56 | 40
| Credit to profit or loss | (28) | 16
| At end of year | 28 | 56
| The deferred tax asset is included within Debtors due in less than one year and is made up as follows:
|  |  |  |  | 28 June | 29 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £000 | £000
| Short term timing differences | 28 | 56
- 25 -
STRATA HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 JUNE 2025
14. | Share capital
|  |  |  |  | 28 June | 29 June
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 35,181 (2024 - 35,181) Ordinary shares of £1.00 each | 35,181 | 35,181
15. | Reserves
Share premium account Share premium represents the amount above the nominal value received for issue share capital, less transaction costs. Capital redemption reserve The Capital redemption reserve represents the value of the Company's own shares which have been repurchased. Profit & loss account This reserve includes the cumulative profits or losses made by the Company, less any dividends declared.
16. | Contingent liabilities
Under the terms of the Group's banking facilities, Strata Homes Group Limited, Strata Homes Holdings Limited, Strata Homes Limited, Strata Homes Yorkshire Limited, Strata Homes Midlands Limited, Ignite Homes Limited and Strata Plus Limited, have given unlimited guarantees supported by a debenture creating a fixed and floating charge to secure their bank borrowings. Given the nature of the business there are potential claims which could arise against the Group. The directors have made provisions for any known claim based on their assessment of the likely outcome. At 28 June 2025 the following companies had bank loans outstanding:
|  | 28 June | 29 June
|  | 2025 | 2024
|  | £000 | £000
| Strata Homes Limited | 18,000 | 39,000
- 26 -
STRATA HOMES HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 JUNE 2025
17. | Related party transactions
| Details of transactions with shareholders and current/previous directors are included in creditor note 12. The Company has taken advantage of the exemption, under the terms of FRS 102, not to disclose related party transactions with wholly owned subsidiaries within the Group.
18. | Post balance sheet events
Since 28 June 2025 and up to the date of approving the financial statements, the following transactions have been concluded. As detailed in the Strata Homes Group Strategic report, the Group has successfully entered into a new lending facility with Lloyds Bank Plc, providing committed funding through to 30 June 2028. On 31 October 2025, the Group executed a post balance sheet debt amendment agreement regarding its liabilities to connected parties. This agreement affects the terms of the Group’s existing loan notes and preference shares (further details of which are disclosed in Strata Homes Group Limited’s annual report and financial statements for the period ended 28 June 2025). The debt amendment has been determined to be a substantial modification. As the lenders involved are related parties acting in their capacity as shareholders the transaction has been treated as a capital contribution. The resulting gain has been credited directly to equity rather than through the Group’s profit or loss. See the Strata Homes Group Limited annual accounts for more detail on these events.
19. | Controlling party
At 28 June 2025 the immediate parent company was Strata Homes Group Limited. The smallest and largest group in which the Company is consolidated is Strata Homes Group Limited. Copies of the Strata Homes Group Limited accounts can be obtained from the Company Secretary, Quay Point, Lakeside Boulevard, Doncaster, DN4 5PL. As at 28 June 2025 the Persons with Significant Control were AR Weaver, RI Weaver and G Smith as trustees for the Irving Weaver 2018 A Discretionary Settlement Trust.
- 27 -