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Registered number: 05200407 LOGAN HOMES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
LOGAN HOMES LIMITED CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 7
LOGAN HOMES LIMITED REGISTERED NUMBER: 05200407 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | -
Investments | 5 |  | 100 |  | 200
|  |  | 100 |  | 200
Current assets |  |  |  |  |
Stocks |  | 1,993,084 |  | 41,763 |
Debtors: amounts falling due within one year | 6 | 3,061,493 |  | 3,209,912 |
Cash at bank and in hand |  | 29,316 |  | 20,961 |
|  | 5,083,893 |  | 3,272,636 |
Creditors: amounts falling due within one year | 7 | (4,657,141) |  | (2,833,332) |
Net current assets |  |  | 426,752 |  | 439,304
Net assets |  |  | 426,852 |  | 439,504
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 90 |  | 90
Profit and loss account |  |  | 426,762 |  | 439,414
|  |  | 426,852 |  | 439,504
Page 1
LOGAN HOMES LIMITED REGISTERED NUMBER: 05200407 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
D E Button
Director
Date: 26 January 2026
The notes on pages 3 to 7 form part of these financial statements. Page 2
LOGAN HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Logan Homes Limited is private Company limited by shares and incorporated in England and Wales within the United Kingdom. The address of its registered office is Tennyson House, Cambridge Business Park, Cowley Road, Cambridge, CB4 0WZ. The Company's functional and presentational currency is GBP. These financial statements are rounded to the nearest pound. 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 requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors consider that the resources avaliable to the Company will be sufficient for it to be able to continue as a going concern during the restrictions and once the restrictions are lifted. The financial statements do not contain any adjustments that would be required if the Company were not able to continue as a going concern.
| 2.3 | Turnover
Turnover comprises revenue recognised by the company in respect to revenue during the year, exlcusive of VAT Added Tax and trade discounts. Revenue is recognised when development sales are exchanged and contracts are unconditional.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. Page 3
LOGAN HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant & machinery | - | 33% reducing balance
|  |  |  | Fixtures & fittings | - | 15% reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is 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.
| 2.10 | Debtors
Short term debtors are measured at transaction price, less any impairment.
| 2.11 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.12 | 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. Page 4
LOGAN HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.13 | Taxation
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 balance sheet date in the countries where the Company operates and generates income.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Tangible fixed assets
|  | Other fixed assets
|  | £
| Cost |
| At 1 September 2024 | 6,010
| At 31 August 2025 | 6,010
| Depreciation |
| At 1 September 2024 | 6,010
| At 31 August 2025 | 6,010
| Net book value |
| At 31 August 2025 | -
| At 31 August 2024 | -
Page 5
LOGAN HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost |
| At 1 September 2024 | 200
| Disposals | (100)
| At 31 August 2025 | 100
| Subsidiary undertaking
| The following was a subsidiary undertaking of the Company:
| Name | Class of shares | Holding
| Logan Homes (Braughing) Limited | Ordinary | 100%
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 1,525 | 1,525
| Amounts owed by group undertakings | 3,059,868 | 3,208,387
| Other debtors | 100 | -
|  | 3,061,493 | 3,209,912
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 24,390 | 40
| Amounts owed to group undertakings | 4,628,307 | 2,821,736
| Corporation tax | - | 5,485
| Other taxation and social security | 4,444 | 6,071
|  | 4,657,141 | 2,833,332
Page 6
LOGAN HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 90 (2024 - 90) Ordinary shares of £1.00 each | 90 | 90
9. | Related party transactions
| The Company has taken advantage of the exemption afforded by FRS 102 not to disclose transactions or balances with other wholly owned members of the group.
10. | Parent undertaking
The immediate undertaking is Leen Holdings Limited, a company incorporated in England and Wales. Its registered office is Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ.
Page 7