IRIS Accounts Production v25.4.12.37 13727656 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13727656 2024-03-31 13727656 2025-03-31 13727656 2024-04-01 2025-03-31 13727656 2023-03-31 13727656 2023-04-01 2024-03-31 13727656 2024-03-31 13727656 ns15:EnglandWales 2024-04-01 2025-03-31 13727656 ns14:PoundSterling 2024-04-01 2025-03-31 13727656 ns10:Director1 2024-04-01 2025-03-31 13727656 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13727656 ns10:SmallEntities 2024-04-01 2025-03-31 13727656 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13727656 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 13727656 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13727656 ns10:FullAccounts 2024-04-01 2025-03-31 13727656 ns10:OrdinaryShareClass1 2024-04-01 2025-03-31 13727656 ns10:Director2 2024-04-01 2025-03-31 13727656 ns10:RegisteredOffice 2024-04-01 2025-03-31 13727656 ns5:CurrentFinancialInstruments 2025-03-31 13727656 ns5:CurrentFinancialInstruments 2024-03-31 13727656 ns5:ShareCapital 2025-03-31 13727656 ns5:ShareCapital 2024-03-31 13727656 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 13727656 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 13727656 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 13727656 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 13727656 ns10:OrdinaryShareClass1 2025-03-31

REGISTERED NUMBER: 13727656 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| FOR |

| DONNINGTON NEW HOMES 2 LIMITED |

DONNINGTON NEW HOMES 2 LIMITED (REGISTERED NUMBER: 13727656)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

DONNINGTON NEW HOMES 2 LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

| DIRECTORS: | M Norgate

| J N Kindlon

| REGISTERED OFFICE: | New Warren Farm

| Warren Road

| Newbury

| Berkshire

| RG14 6NH

| REGISTERED NUMBER: | 13727656 (England and Wales)

| ACCOUNTANTS: | Cooper Parry Advisory Limited

| First Floor, Davidson House

| Forbury Square

| Reading

| Berkshire

| RG1 3EU

DONNINGTON NEW HOMES 2 LIMITED (REGISTERED NUMBER: 13727656)

BALANCE SHEET

31 MARCH 2025

2025 | 2024 |

| Notes | £ | £

CURRENT ASSETS

Stocks | 1,513,350 |  | 1,214,850 |  |

Debtors | 4 | 2,012 |  | 10,547 |  |

Cash at bank | 40 |  | 24 |  |

1,515,402 |  | 1,225,421 |  |

CREDITORS

Amounts falling due within one year | 5 | 1,519,861 |  | 1,229,550 |  |

NET CURRENT LIABILITIES | (4,459 | ) | (4,129 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (4,459 | ) | (4,129 | ) |

CAPITAL AND RESERVES

Called up share capital | 6 | 1 |  | 1 |  |

Retained earnings | (4,460 | ) | (4,130 | ) |

SHAREHOLDERS' FUNDS | (4,459 | ) | (4,129 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 19 March 2026 and were signed on its behalf by:

M Norgate - Director

DONNINGTON NEW HOMES 2 LIMITED (REGISTERED NUMBER: 13727656)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. | STATUTORY INFORMATION

| Donnington New Homes 2 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Going concern

| The accounts have been prepared on a going concern basis due to the continuing support of the parent company.

| Revenue

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

| Sale of goods

| Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

| - the Company has transferred the significant risks and rewards of ownership to the buyer;

| - the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due under the transaction: and

| - the costs incurred or to be incurred in respect of the transaction can be measured reliably.

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - the amount of revenue can be measured reliably;

| - it is probable that the Company will receive the consideration due under the contract;

| - the stage of completion of the contract at the end of the reporting period can be measured reliably; and

| - the costs incurred and the costs to complete the contract can be measured reliably.

| Finance costs

| Finance costs are charged to the Profit and loss account 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.

DONNINGTON NEW HOMES 2 LIMITED (REGISTERED NUMBER: 13727656)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

| Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the balance sheet date.

| Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Taxation

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

DONNINGTON NEW HOMES 2 LIMITED (REGISTERED NUMBER: 13727656)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

2. | ACCOUNTING POLICIES - continued

| 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 backs. 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.

| 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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

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

2025 | 2024 |

| £ | £

| Other debtors | 2,012 |  | 10,547 |  |

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

2025 | 2024 |

| £ | £

| Trade creditors | - |  | 1 |  |

| Amounts owed to group undertakings | 703,091 |  | 759,956 |  |

| Other creditors | 816,770 |  | 469,593 |  |

1,519,861 |  | 1,229,550 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

value: |  | £ | £

| 1 | Ordinary | 1 | 1 |  | 1 |  |

7. | RELATED PARTY DISCLOSURES

| At the 31 March 2025, Donnington New Homes 2 Ltd owed Donnington Land and Property Ltd, a company of which Donnington New Homes 2 Ltd is a subsidiary £703,091 (2024 - £759,956).

DONNINGTON NEW HOMES 2 LIMITED (REGISTERED NUMBER: 13727656)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2025

8. | ULTIMATE CONTROLLING PARTY

| The controlling party is Donnington Land & Property Limited.

| The ultimate controlling party is M Norgate.