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Registered number: 10755136
HOUSE2BUY LIMITED
Unaudited Financial Statements
For The Year Ended 31 May 2025
CIGMA ACCOUNTING LTD
HOUSE2BUY LIMITED
Contents
Contents

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

Page 1
HOUSE2BUY LIMITED
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 10755136

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,485 |  | 9,523
Investment Properties | 5 |  | 840,000 |  | 840,000
|  |  | 847,485 |  | 849,523
CURRENT ASSETS
Cash at bank and in hand |  | 26,058 |  | 28,193 |
|  | 26,058 |  | 28,193 |
Creditors: Amounts Falling Due Within One Year | 6 | (218,342 ) |  | (222,653 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (192,284 ) |  | (194,460 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 655,201 |  | 655,063
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (471,000 ) |  | (471,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,071 ) |  | (1,809 )
NET ASSETS |  |  | 183,130 |  | 182,254
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Fair value reserve | 9 |  | 193,579 |  | 193,579
Profit and Loss Account |  |  | (10,549 ) |  | (11,425 )
SHAREHOLDERS' FUNDS |  |  | 183,130 |  | 182,254

Page 1
Page 2
HOUSE2BUY LIMITED
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 A Ehghaghi Director
18/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
HOUSE2BUY LIMITED
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
HOUSE2BUY LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10755136 . The registered office is 23 Eindhoven Close, Carshalton, SM5 2FD.
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 and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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% Straight Line
Computer Equipment | 20% 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. 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 year 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 asset reflects 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 year was: 1 (2024: 1)
1 1
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HOUSE2BUY LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 18,520 | 922 | 19,442
As at 31 May 2025 | 18,520 | 922 | 19,442
Depreciation
As at 1 June 2024 | 9,183 | 736 | 9,919
Provided during the period | 1,852 | 186 | 2,038
As at 31 May 2025 | 11,035 | 922 | 11,957
Net Book Value
As at 31 May 2025 | 7,485 | - | 7,485
As at 1 June 2024 | 9,337 | 186 | 9,523

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 and 31 May 2025 | 840,000

The directors have assessed the fair value of the investment property as at 31 May 2025, taking into account market conditions and available evidence of comparable property values. In undertaking this assessment, advice was sought from property professionals to support the valuation.
The directors consider that the carrying amount of £840,000 reflects the fair value of the property at the reporting date and that there has been no material change in value during the year. Accordingly, no fair value adjustment has been recognised in the profit and loss account for the year.
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 209 |  | 1,124
Bounce back loan | 4,800 |  | 9,600
Accruals and deferred income | - |  | 1,100
Director's loan account | 213,333 |  | 210,829
| 218,342 |  | 222,653

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 471,000 |  | 471,000

8. Share Capital

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

Page 4
Page 5
HOUSE2BUY LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
9. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 June 2024 | 193,579
As at 31 May 2025 | 193,579

Page 5