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Registration number: 06320092

DandH Homes Limited
Annual Report and Financial Statements
for the Year Ended 31 July 2025

DandH Homes Limited

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 7

DandH Homes Limited

Company Information

Director | Mr N Hemmings

Company secretary | Mrs R L Hemmings

Registered office | 116A Park Road Hale Cheshire WA15 9JR

DandH Homes Limited

(Registration number: 06320092)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | - | 327
Investment property | 5 | 704,000 | 631,000
|  | 704,000 | 631,327
Current assets |  |  |
Debtors | 6 | 4,594 | 1,590
Cash at bank and in hand |  | 38,180 | 31,568
|  | 42,774 | 33,158
Creditors: Amounts falling due within one year | 7 | (392,510) | (374,986)
Net current liabilities |  | (349,736) | (341,828)
Total assets less current liabilities |  | 354,264 | 289,499
Provisions for liabilities |  | (40,149) | (26,279)
Net assets |  | 314,115 | 263,220
Capital and reserves |  |  |
Called up share capital |  | 1,000 | 1,000
P&L reserve - not distributable |  | 171,160 | 112,030
Profit and loss account |  | 141,955 | 150,190
Total equity |  | 314,115 | 263,220

For the financial year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 March 2026

DandH Homes Limited

(Registration number: 06320092)
Balance Sheet as at 31 July 2025

......................................... Mr N Hemmings Director

DandH Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
116A Park Road, Hale, Cheshire, WA15 9JR

These financial statements were authorised for issue by the director on 31 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the letting of properties and from the rendering of property management services. Turnover from letting is recognised upon receipt and turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

DandH Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | Straight line over 3 years

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually. The valuation undertaken by the director used observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers and are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date and are measured at transaction price (which is usually invoice price).
If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities and are measured at the transaction price and subsequently measured at amortised cost using the effective interest method.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

DandH Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
Additions | 980 | 980
At 31 July 2025 | 980 | 980
Depreciation
At 1 August 2024 | 653 | 653
Charge for the year | 327 | 327
At 31 July 2025 | 980 | 980
Carrying amount
At 31 July 2025 | - | -
At 31 July 2024 | 327 | 327

5 | Investment properties

| 2025 £
At 1 August | 631,000
Fair value adjustments | 73,000
At 31 July | 704,000

The properties were valued by a Director at fair market value at the balance sheet date using current market data of similar properties in the area.

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 4,594 | 1,590
| 4,594 | 1,590

DandH Homes Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 July 2025

7 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 1,930 | 1,881
Other creditors | 390,580 | 373,105
| 392,510 | 374,986

8 | Related party transactions

A director has advanced a loan to the Company which is repayable on demand. Interest is charged on this loan. During the year the Director paid expenses on behalf of the Company of £2,326 (2024: £27,826). At the balance sheet date the total loan outstanding was £374,430 (2024: £372,104) and is presented within creditors due within 1 year.