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REGISTERED NUMBER: 11407773 (England and Wales)

L2 HOMES LIMITED

Unaudited Financial Statements

for the Year Ended 31 December 2025

L2 HOMES LIMITED (REGISTERED NUMBER: 11407773)

Contents of the Financial Statements

for the Year Ended 31 December 2025

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 6

L2 HOMES LIMITED

Company Information

for the Year Ended 31 December 2025

| Directors: | Mr A R Lee

| Mr N Mainwood

| Registered office: | Artisans' House

| 7 Queensbridge

| Northampton

| Northamptonshire

| NN4 7BF

| Registered number: | 11407773 (England and Wales)

| Accountants: | Cobley Desborough

| Chartered Certified Accountants

| Chartered Tax Advisers

| Artisans' House

| 7 Queensbridge

| Northampton

| Northamptonshire

| NN4 7BF

L2 HOMES LIMITED (REGISTERED NUMBER: 11407773)

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 423 |  | 642 |  |

CURRENT ASSETS

Debtors | 5 | 167 |  | 4,899 |  |

Cash at bank | 32,736 |  | 15,720 |  |

32,903 |  | 20,619 |  |

CREDITORS

Amounts falling due within one year | 6 | 10,910 |  | 5,819 |  |

NET CURRENT ASSETS | 21,993 |  | 14,800 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 22,416 |  | 15,442 |  |

CAPITAL AND RESERVES

Called up share capital | 1,200 |  | 1,200 |  |

Retained earnings | 21,216 |  | 14,242 |  |

SHAREHOLDERS' FUNDS | 22,416 |  | 15,442 |  |

L2 HOMES LIMITED (REGISTERED NUMBER: 11407773)

Balance Sheet - continued

31 December 2025

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

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

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 February 2026 and were signed on its behalf by:

Mr A R Lee - Director

L2 HOMES LIMITED (REGISTERED NUMBER: 11407773)

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| L2 Homes Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 year 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.

L2 HOMES LIMITED (REGISTERED NUMBER: 11407773)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Debtors and creditors receivable / payable within one year

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

| Going concern

| The current economic conditions present increased risks for all businesses. In response to such conditions, the director has carefully considered these risks, including an assessment of uncertainty on future trading projections for a period of at least twelve months from the date of signing the financial statements, and the extent to which they might affect the preparation of the financial statements on a going concern basis.

| Based on this assessment, the director considers that the Company maintains an appropriate level of liquidity, sufficient to meet the demands of the business including any capital and servicing obligations of external liabilities.

| In addition, the Company's assets are assessed for recoverability on a regular basis, and the director considers that the Company is not exposed to losses of these assets which would affect their decision to adopt the going concern basis.

| The director is therefore satisfied and has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and that there are no material uncertainties that lead to significant doubt upon the Company's ability to continue as a going concern. Theses financial statements have therefore been prepared on a going concern basis.

3. | EMPLOYEES AND DIRECTORS

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

L2 HOMES LIMITED (REGISTERED NUMBER: 11407773)

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

4. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| Cost

| At 1 January 2025

| and 31 December 2025 | 687 |  |

| Depreciation

| At 1 January 2025 | 45 |  |

| Charge for year | 219 |  |

| At 31 December 2025 | 264 |  |

| Net book value

| At 31 December 2025 | 423 |  |

| At 31 December 2024 | 642 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 4,692 |  |

| Other debtors | 167 |  | 207 |  |

167 |  | 4,899 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 1,250 |  | 2,302 |  |

| Taxation and social security | 8,356 |  | 2,580 |  |

| Other creditors | 1,304 |  | 937 |  |

10,910 |  | 5,819 |  |