HAY AND HAY HOMES LTD

Company Registration Number:
SC453633 (Scotland)

Unaudited abridged accounts for the year ended 31 July 2025

Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

HAY AND HAY HOMES LTD

Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet
Notes

HAY AND HAY HOMES LTD

Balance sheet

As at 31 July 2025


Notes
2025
2024


£
£
Fixed assets
Tangible assets: 3 43,297 51,448
Total fixed assets: 43,297 51,448
Current assets
Stocks: 374,590 287,590
Debtors:   56,158 60,370
Cash at bank and in hand: 3,601 2,890
Total current assets: 434,349 350,850
Creditors: amounts falling due within one year: 4 (50,877) (31,434)
Net current assets (liabilities): 383,472 319,416
Total assets less current liabilities: 426,769 370,864
Creditors: amounts falling due after more than one year: 5 (383,338) (321,907)
Total net assets (liabilities): 43,431 48,957
Capital and reserves
Called up share capital: 2 2
Profit and loss account: 43,429 48,955
Shareholders funds: 43,431 48,957

The notes form part of these financial statements

HAY AND HAY HOMES LTD

Balance sheet statements

For the year ending 31 July 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 22 April 2026
and signed on behalf of the board by:

Name: S Hay
Status: Director

The notes form part of these financial statements

HAY AND HAY HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Tangible fixed assets and depreciation policy

Depreciation is provided on fixed assets at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life as follows: Plant and equipment - 15% per annum on a reducing balance basis Motor vehicles - 25% per annum on a reducing balance basis Office equipment - 15% per annum on a reducing balance basis

Valuation and information policy

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal levels of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

HAY AND HAY HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

2. Employees

2025 2024
Average number of employees during the period 2 2

HAY AND HAY HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

3. Tangible Assets

Total
Cost £
At 01 August 2024 67,063
At 31 July 2025 67,063
Depreciation
At 01 August 2024 15,615
Charge for year 8,151
At 31 July 2025 23,766
Net book value
At 31 July 2025 43,297
At 31 July 2024 51,448

HAY AND HAY HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

4. Creditors: amounts falling due within one year note

Trade creditors £13,611; Bank loan £5,000; Other creditors £31,816; Accruals and deferred income £450; Total £50,877

HAY AND HAY HOMES LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

5. Creditors: amounts falling due after more than one year note

Bank loan £19,050; Other creditors £364,288; Total £383,338