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Registered number: 14394743 LANCASTER HOMES (WEST BYFLEET) LTD) UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
LANCASTER HOMES (WEST BYFLEET) LTD) REGISTERED NUMBER: 14394743 BALANCE SHEET AS AT 30 SEPTEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 1,473 |  | 1,841
Current assets |  |  |  |  |
Stocks | 5 | 1,993,457 |  | 1,139,832 |
Debtors: amounts falling due within one year | 6 | 9,869 |  | 8,979 |
Cash at bank and in hand | 7 | 249 |  | 12,537 |
|  | 2,003,575 |  | 1,161,348 |
Creditors: amounts falling due within one year | 8 | (2,182,112) |  | (1,199,750) |
Net current liabilities |  |  | (178,537) |  | (38,402)
Total assets less current liabilities |  |  | (177,064) |  | (36,561)
Net liabilities |  |  | (177,064) |  | (36,561)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | (177,066) |  | (36,563)
|  |  | (177,064) |  | (36,561)
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LANCASTER HOMES (WEST BYFLEET) LTD) REGISTERED NUMBER: 14394743 BALANCE SHEET (CONTINUED) AS AT 30 SEPTEMBER 2025 The director considers 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 director acknowledges his 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:
R A Newbold
Director
Date: 18 March 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
LANCASTER HOMES (WEST BYFLEET) LTD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
1. | General information
Lancaster Homes (West Byfleet) Ltd ("the Company") is a private company limited by shares, incorporated in England and Wales. Its registered office is Leytonstone House, 3 Hanbury Drive, Leytonstone, London, United Kingdom, E11 1GA. The principal activity of the Company is development of building projects. 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 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 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.3 | 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.
| 2.4 | 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. Page 3
LANCASTER HOMES (WEST BYFLEET) LTD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
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 | - | 20% straight line
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.
| 2.5 | Trading stock of properties
Trading stock of properties 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 plus the attendant costs of developing the property to a saleable state. 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. Property acquisitions and disposals are accounted for when legally binding contracts, which are irrevocable and unconditional, are exchanged.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment..
| 2.7 | 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.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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LANCASTER HOMES (WEST BYFLEET) LTD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery
|  | £
| Cost or valuation |
| At 1 October 2024 | 2,302
| At 30 September 2025 | 2,302
| Depreciation |
| At 1 October 2024 | 461
| Charge for the year on owned assets | 368
| At 30 September 2025 | 829
| Net book value |
| At 30 September 2025 | 1,473
| At 30 September 2024 | 1,841
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trading stock of properties | 1,993,457 | 1,139,832
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 9,869 | 8,979
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 249 | 12,537
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LANCASTER HOMES (WEST BYFLEET) LTD) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 5,679 | 8,341
| Other taxation and social security | 48 | -
| Other creditors | 2,174,885 | 1,189,909
| Accruals and deferred income | 1,500 | 1,500
|  | 2,182,112 | 1,199,750
9. | Pension commitments
The Company operates a defined contributions pensions scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £110 (2024 - £Nil). Contributions totalling £Nil (2024 - £Nil) were payable to the fund at the balance sheet date and are included in other creditors.
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