REGISTERED NUMBER: 08171705 (England and Wales)

PRESBURY HOMES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr S P Beresford

Mr J W P Beresford

Mrs M Groom

SECRETARY:

Mrs R Beresford

REGISTERED OFFICE:

47 Darley Park Road

Darley Abbey

DERBY

Derbyshire

DE22 1DA

REGISTERED NUMBER:

08171705 (England and Wales)

ACCOUNTANTS:

Johnson Tidsall Limited

Chartered Accountants

81 Burton Road

Derby

Derbyshire

DE1 1TJ

FIXED ASSETS

Investment property

4

351,000

251,000

CURRENT ASSETS

Debtors

5

160

160

Cash at bank and in hand

15,047

11,702

15,207

11,862

CREDITORS

Amounts falling due within one year

6

64,926

72,608

NET CURRENT LIABILITIES

(49,719

)

(60,746

)

TOTAL ASSETS LESS CURRENT LIABILITIES

301,281

190,254

CREDITORS

Amounts falling due after more than one year

7

(90,488

)

(91,663

)

PROVISIONS FOR LIABILITIES

(10,842

)

(3,680

)

NET ASSETS

199,951

94,911

CAPITAL AND RESERVES

Called up share capital

9

300

300

Fair value reserve

10

110,033

36,195

Retained earnings

89,618

58,416

SHAREHOLDERS' FUNDS

199,951

94,911

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 by the Board of Directors and authorised for issue on 13 April 2026 and were signed on its behalf by:

Mr S P Beresford - Director

1.	STATUTORY INFORMATION

Presbury Homes 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.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rents receivable during the year.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Any movement in the revaluation of the investment property, net of related deferred tax, is shown in the fair value reserve.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 September 2024

251,000

Revaluations

100,000

At 31 August 2025

351,000

NET BOOK VALUE

At 31 August 2025

351,000

At 31 August 2024

251,000

Fair value at 31 August 2025 is represented by:

£

Valuation in 2025

351,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

211,125

211,125

Investment property was valued on an open market basis on 31 August 2025 by the directors. .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Prepayments and accrued income

160

160

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

6,840

13,138

Corporation tax

3,214

5,082

Directors' current accounts

53,629

53,204

Accruals and deferred income

1,243

1,184

64,926

72,608

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

6,840

91,663

Bank loans - 2-5 years

27,360

-

Bank loans >5 yr (instalments)

56,288

-

90,488

91,663

Amounts falling due in more than five years:

Repayable by instalments

Bank loans >5 yr (instalments)

56,288

-

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

97,328

104,801

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

300

Ordinary

£1

300

300

10.

RESERVES

Fair

value

reserve

£

At 1 September 2024

36,195

Transfer

73,838

At 31 August 2025

110,033

11.	RELATED PARTY DISCLOSURES

Included in creditors are directors loans amounting to £53,629 (2024 : £53,204) on which no interest is being charged.