Caseware UK (AP4) 2024.0.164 2024.0.164 2026-02-28 2026-02-28 real estate management 2025-03-01 1 false true 1 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 05648357 2025-02-28 05648357 2025-03-01 2026-02-28 05648357 2024-07-01 2025-06-30 05648357 2026-02-28 05648357 2025-06-30 05648357 c:Director1 2025-03-01 2026-02-28 05648357 d:CurrentFinancialInstruments 2026-02-28 05648357 d:CurrentFinancialInstruments 2025-06-30 05648357 d:CurrentFinancialInstruments d:WithinOneYear 2026-02-28 05648357 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 05648357 d:ShareCapital 2026-02-28 05648357 d:ShareCapital 2025-06-30 05648357 d:RetainedEarningsAccumulatedLosses 2026-02-28 05648357 d:RetainedEarningsAccumulatedLosses 2025-06-30 05648357 c:EntityNoLongerTradingButTradedInPast 2025-03-01 2026-02-28 05648357 c:FRS102 2025-03-01 2026-02-28 05648357 c:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 05648357 c:FullAccounts 2025-03-01 2026-02-28 05648357 c:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 05648357 e:PoundSterling 2025-03-01 2026-02-28 iso4217:GBP xbrli:pure

Registered number: 05648357 HOME OFFER LTD UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026
HOME OFFER LTD REGISTERED NUMBER: 05648357 BALANCE SHEET AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | - |  | 45,145 |
Cash at bank and in hand |  | 88,991 |  | 2,056 |
|  | 88,991 |  | 47,201 |
Creditors: amounts falling due within one year | 5 | (88,346) |  | (9,557) |
Net current assets |  |  | 645 |  | 37,644
Total assets less current liabilities |  |  | 645 |  | 37,644
Net assets |  |  | 645 |  | 37,644
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 643 |  | 37,642
|  |  | 645 |  | 37,644
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HOME OFFER LTD REGISTERED NUMBER: 05648357 BALANCE SHEET (CONTINUED) AS AT 28 FEBRUARY 2026 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 period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges her 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 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 by:
................................................ N Wood
Director
Date: 26 March 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
HOME OFFER LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026
1. | General information
Home Offer Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Peover Grange, Peover Lane, Chelford, Cheshire, SK11 9AW. The principal activity of the company continued to be that of real estate management 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 requirements 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under historical cost convention. The following principal accounting policies have been applied:
| 2.2 | Reporting period
These financial statements have been prepared for an eight month reporting period ending on 28 February 2026, following the decision to cease trading and wind down the company’s operations. The period represents a departure from the entity’s usual annual reporting cycle and reflects the shortened timeframe between the previous reporting date and the cessation date.
| 2.3 | 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 as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.4 | 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.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Page 3
HOME OFFER LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.6 | 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.
| 2.7 | 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.
| 2.8 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2025 - 1).
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | - | 45,145
|  | - | 45,145
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Corporation tax | 8,571 | -
| Other creditors | 78,576 | 8,576
| Accruals and deferred income | 1,199 | 981
|  | 88,346 | 9,557
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