Caseware UK (AP4) 2024.0.164 2024.0.164 2025-02-28 2025-02-28 Is that of property development false 2024-03-01 false 3 3 true 01837603 2024-03-01 2025-02-28 01837603 2023-03-01 2024-02-29 01837603 2025-02-28 01837603 2024-02-29 01837603 1 2024-03-01 2025-02-28 01837603 d:Director1 2024-03-01 2025-02-28 01837603 d:Director2 2024-03-01 2025-02-28 01837603 d:RegisteredOffice 2024-03-01 2025-02-28 01837603 d:Agent1 2024-03-01 2025-02-28 01837603 c:PlantMachinery 2024-03-01 2025-02-28 01837603 c:PlantMachinery 2025-02-28 01837603 c:PlantMachinery 2024-02-29 01837603 c:PlantMachinery c:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 01837603 c:MotorVehicles 2024-03-01 2025-02-28 01837603 c:MotorVehicles 2025-02-28 01837603 c:MotorVehicles 2024-02-29 01837603 c:MotorVehicles c:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 01837603 c:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 01837603 c:FreeholdInvestmentProperty 2025-02-28 01837603 c:FreeholdInvestmentProperty 2024-02-29 01837603 c:CurrentFinancialInstruments 2025-02-28 01837603 c:CurrentFinancialInstruments 2024-02-29 01837603 c:CurrentFinancialInstruments c:WithinOneYear 2025-02-28 01837603 c:CurrentFinancialInstruments c:WithinOneYear 2024-02-29 01837603 c:ShareCapital 2025-02-28 01837603 c:ShareCapital 2024-02-29 01837603 c:RetainedEarningsAccumulatedLosses 2025-02-28 01837603 c:RetainedEarningsAccumulatedLosses 2024-02-29 01837603 d:OrdinaryShareClass1 2024-03-01 2025-02-28 01837603 d:OrdinaryShareClass1 2025-02-28 01837603 d:FRS102 2024-03-01 2025-02-28 01837603 d:Audited 2024-03-01 2025-02-28 01837603 d:AbridgedAccounts 2024-03-01 2025-02-28 01837603 d:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 01837603 d:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 xbrli:shares iso4217:GBP xbrli:pure

Company Registration No. 01837603 (England and Wales) THOMAS WRENN HOMES LIMITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 28 FEBRUARY 2025
THOMAS WRENN HOMES LIMITED
COMPANY INFORMATION
Directors | Thomas Wrenn
| Peggy Wrenn
Registered number | 01837603
Registered office | 53 West End Lane
| Pinner
| Middlesex
| HA5 1AH
Independent auditors | Sumer Auditco Limited
| Chartered Accountants and Statutory Auditors
| 38-40 Chamberlayne Road
| London
| NW10 3JE
Bankers | Handelsbanken
| 66 College Road
| Harrow
| HA1 1BE
Solicitors | Freemans Solicitors
| 18 Bedford Row
| London
| WC1R 4EQ
THOMAS WRENN HOMES LIMITED
CONTENTS
| Page
Balance Sheet | 1
Notes to the Financial Statements | 2 - 6
THOMAS WRENN HOMES LIMITED REGISTERED NUMBER:01837603
BALANCE SHEET AS AT 28 FEBRUARY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 558 |  | 3,908
Investment property | 5 |  | 2,073,602 |  | 2,073,602
|  |  | 2,074,160 |  | 2,077,510
Current assets |  |  |  |  |
Developments in progress | 6 | 2,662,998 |  | 1,863,158 |
Debtors | 7 | 21,339 |  | 18,695 |
Cash at bank and in hand |  | 170,060 |  | 321,520 |
|  | 2,854,397 |  | 2,203,373 |
Creditors: amounts falling due within one year | 8 | (747,863) |  | (229,928) |
Net current assets |  |  | 2,106,534 |  | 1,973,445
Total assets less current liabilities |  |  | 4,180,694 |  | 4,050,955
Net assets |  |  | 4,180,694 |  | 4,050,955
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 400 |  | 400
Profit and loss account |  |  | 4,180,294 |  | 4,050,555
|  |  | 4,180,694 |  | 4,050,955
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 profit and loss account 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 on 16 February 2026.
___________________________ Thomas Wrenn
Director
The notes on pages 2 to 6 form part of these financial statements. Page 1
THOMAS WRENN HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
1. | General information
Thomas Wrenn Homes Limited is a private company limited by shares incorporated in England and Wales. The registered office is 53 West End Lane, Pinner, Middlesex, HA5 1AH. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the company The following principal accounting policies have been applied:
| 2.2 | Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
| 2.3 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% |
|  |  |  | Motor vehicles | - | 25% |
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.
| 2.4 | Investment properties
Investment property is carried at fair value determined annually by the directors 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. Changes in fair value are recognised in profit or loss. Page 2
THOMAS WRENN HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 2.Accounting policies (continued)
| 2.5 | Developments in progress
Developments in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.
| 2.6 | 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.
| 2.7 | Turnover
The total turnover of the company for the year has been derived from the sale of developed properties and short term lettings wholly undertaken in the UK.
| 2.8 | 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.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 3
THOMAS WRENN HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 March 2024 | 14,250 | 13,400 | 27,650
| At 28 February 2025 | 14,250 | 13,400 | 27,650
| Depreciation |  |  |
| At 1 March 2024 | 14,250 | 9,492 | 23,742
| Charge for the year | - | 3,350 | 3,350
| At 28 February 2025 | 14,250 | 12,842 | 27,092
| Net book value |  |  |
| At 28 February 2025 | - | 558 | 558
| At 29 February 2024 | - | 3,908 | 3,908
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 March 2024 | 2,073,602
| At 28 February 2025 | 2,073,602
At the balance sheet date, the valuation of the properties were reviewed by the directors on an open market value for existing use basis. The directors consider that the value reflects fair value at the balance sheet date.
Page 4
THOMAS WRENN HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
6. | Developments in progress
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Developments in progress | 2,662,998 | 1,863,158
|  | 2,662,998 | 1,863,158
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 9,084 | 17,820
| Other debtors | 275 | 875
| Prepayments | 11,980 | -
|  | 21,339 | 18,695
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 34,729 | 24,602
| Corporation tax | 42,940 | 36,577
| Other taxation and social security | 2,298 | 2,241
| Other creditors | 142,187 | 146,508
| Accruals | 25,709 | 20,000
| Other loans | 500,000 | -
|  | 747,863 | 229,928
| The company has a £500,000 loan from the Wrenn Family Trust. Interest is set at 1% above the average base lending rates of six major UK banks, rounded to the nearest 0.25%, and fixed for the loan term. The loan is unsecured, with terms reviewed annually.
Page 5
THOMAS WRENN HOMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 400 Ordinary shares of £1.00 each | 400 | 400
10. | Post balance sheet events
There were no events since the year end which materially affected the company.
11. | Controlling party
Mr T.F.Wrenn and Mrs M.T.Wrenn jointly control the company by virtue of their control of the ownership entities in the company.
12. | Auditors' information
The auditors' report on the financial statements for the year ended 28 February 2025 was unqualified. The audit report was signed on 16 February 2026 by Patrick McNamara (Senior Statutory Auditor) on behalf of Sumer Auditco Limited.
Page 6