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Registered number: 06892423
North Staffs Housing Limited
Unaudited Financial Statements
For the Period 1 January 2024 to 30 June 2025
North Staffs Housing Limited
Contents
Contents

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

Page 1
North Staffs Housing Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 06892423

| 30 June 2025 | 31 December 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 12,994
Investment Properties | 5 |  | 2,925,000 |  | 2,950,000
|  |  | 2,925,000 |  | 2,962,994
CURRENT ASSETS
Debtors | 6 | 48,103 |  | 241,737 |
Cash at bank and in hand |  | 7,327 |  | 1,528,360 |
|  | 55,430 |  | 1,770,097 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,091,163 ) |  | (305,651 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,035,733 ) |  | 1,464,446
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,889,267 |  | 4,427,440
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (171,721 ) |  | (154,206 )
NET ASSETS |  |  | 1,717,546 |  | 4,273,234
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10,004 |  | 10,004
Fair value reserve | 10 |  | 618,901 |  | 589,614
Profit and Loss Account |  |  | 1,088,641 |  | 3,673,616
SHAREHOLDERS' FUNDS |  |  | 1,717,546 |  | 4,273,234

Page 1
Page 2
North Staffs Housing Limited
Balance Sheet (continued)
As At 30 June 2025
For the period ending 30 June 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 David Grant Director
30 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
North Staffs Housing Limited
Notes to the Financial Statements
For the Period 1 January 2024 to 30 June 2025
Notes to the Financial Statements
1. General Information
North Staffs Housing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06892423 . The registered office is 77 Swallow Crescent, Ravenshead, Nottingham, Nottinghamshire, NG15 9JN.
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. Turnover includes revenue earned from rental income.
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:

Fixtures & Fittings | 10% per annum on cost
Computer Equipment | 25% per annum on cost

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. The fair value is as per the directors. 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 and deferred tax.
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 years 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.
Deferred tax is recognised on 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred 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 and deferred 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 period was: 2 (2023: 2)
2 2
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North Staffs Housing Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2024 to 30 June 2025
4. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost or Valuation
As at 1 January 2024 | - | 12,428 | 4,530 | 16,958
Additions | 95,780 | - | - | 95,780
Disposals | (95,780 ) | (12,428 ) | (4,530 ) | (112,738 )
As at 30 June 2025 | - | - | - | -
Depreciation
As at 1 January 2024 | - | 2,302 | 1,662 | 3,964
Disposals | - | (2,302 ) | (1,662 ) | (3,964 )
As at 30 June 2025 | - | - | - | -
Net Book Value
As at 30 June 2025 | - | - | - | -
As at 1 January 2024 | - | 10,126 | 2,868 | 12,994

5. Investment Property

| 30 June 2025
--- | ---
| £
Fair Value
As at 1 January 2024 | 2,950,000
Disposals | (220,000 )
Fair value adjustments | 195,000
As at 30 June 2025 | 2,925,000

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 30 June 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Cost | 2,134,378 |  | 2,246,525

6. Debtors

| 30 June 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 15 |  | 3,237
Other debtors | 10 |  | 238,500
Amounts owed by group undertakings | 48,078 |  | -
| 48,103 |  | 241,737

Page 4
Page 5
North Staffs Housing Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2024 to 30 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 30 June 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Corporation tax | 3,442 |  | 12,782
Other taxes and social security | 221 |  | 97
Other creditors | - |  | 50,000
Accruals and deferred income | - |  | 1,796
Directors' loan accounts | - |  | 240,976
Amounts owed to group undertakings | 1,087,500 |  | -
| 1,091,163 |  | 305,651

8. Share Capital

| 30 June 2025 |  | 31 December 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10,004 |  | 10,004

9. Directors Advances, Credits and Guarantees
Total dividends paid to directors in the period were £6,450 (2023: £7,800).
10. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 January 2024 | 589,614
Movements in fair value reserve | 29,287
As at 30 June 2025 | 618,901

11. Related Party Transactions
Included within debtors due within one year is a balance of £48,078 due from ultimate parent company.
Included within creditors due within one year is a balance of £1,087,500 due to immediate parent company.
Dividends paid to the immediate parent company in the period were £2,741,980 (2023: £Nil).
12. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent undertaking is North Staffs Property Limited. North Staffs Property Limited is incorporated in England & Wales. The company's ultimate parent undertaking is North Staffs Property Group Limited. Also incorporated in England & Wales. The ultimate controlling party is Mr David Grant.
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