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ROGER LEIGHTON HOMES LIMITED

Registered Number
07017614
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

ROGER LEIGHTON HOMES LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Director | Mr R G Leighton

Registered Address | Lewer House
| 12 Tentercroft Street
| Lincoln
| LN5 7DB

Place of Business | Amesbury House
| Main Street
| Dorrington
| Lincoln
| LN4 3PX

Registered Number | 07017614 (England and Wales)

ROGER LEIGHTON HOMES LIMITED
Balance Sheet as at
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | 5,205 |  |  |  | 14,845 |  |
Cash at bank and on hand |  | 3,674 |  |  |  | 4,323 |  |
|  | 8,879 |  |  |  | 19,168 |  |
Creditors amounts falling due within one year | 4 | (8,892) |  |  |  | (9,907) |  |
Net current assets (liabilities) |  |  |  | (13) |  |  |  | 9,261
Total assets less current liabilities |  |  |  | (13) |  |  |  | 9,261
Creditors amounts falling due after one year | 5 |  |  | - |  |  |  | (9,274)
Net assets |  |  |  | (13) |  |  |  | (13)
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | (14) |  |  |  | (14)
Shareholders' funds |  |  |  | (13) |  |  |  | (13)

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 17 March 2026, and are signed on its behalf by:
Mr R G Leighton Director Registered Company No. 07017614

ROGER LEIGHTON HOMES LIMITED
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Borrowing costs
--- | ---
| Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale. Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted from the borrowing costs eligible for capitalisation. All other borrowing costs are recognised in profit or loss in the period in which they are incurred.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 5,205 |  | 14,845
| Total | 5,205 |  | 14,845

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 8,772 |  | 9,788
| Accrued liabilities and deferred income | 120 |  | 119
| Total | 8,892 |  | 9,907

5. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 9,274
| Total | - |  | 9,274

| Bounce back loan is denominated in £ with a nominal interest rate. The carrying amount at year end is £8,773 (2024 - £19,062).