Aile Homes Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10883711

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,000		10,084

			5,000		10,084
CURRENT ASSETS
Stocks	5	88,314		216,388
Debtors	6	-		15,214
Investments	7	1		2
Cash at bank and in hand		3,554		3,328

		91,869		234,932
Creditors: Amounts Falling Due Within One Year	8	(203,866 )		(332,811 )

NET CURRENT ASSETS (LIABILITIES)			(111,997 )		(97,879 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(106,997 )		(87,795 )

Creditors: Amounts Falling Due After More Than One Year	9		(195,000 )		(203,000 )

NET LIABILITIES			(301,997 )		(290,795 )

CAPITAL AND RESERVES
Called up share capital	10		3		3
Profit and Loss Account			(302,000 )		(290,798 )

SHAREHOLDERS' FUNDS			(301,997)		(290,795)

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Aile Homes Ltd

Balance Sheet (continued)

As At 31 July 2025

For the 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.

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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Luke Phillimore-Kelly

Director

22/04/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Aile Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10883711 . The registered office is Barberry, The Approach, Dormans Park, Surrey, RH19 3NU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

Having regard to the continued financial support of the directors, the going concern basis continues to be adopted in preparing the accounts.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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 only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	3 years straight line
Computer Equipment	3 years straight line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 1)

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Aile Homes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 August 2024	24,000	1,339	25,339
Disposals	-	(1,339 )	(1,339 )

As at 31 July 2025	24,000	-	24,000

Depreciation
As at 1 August 2024	14,250	1,005	15,255
Provided during the period	4,750	-	4,750
Disposals	-	(1,005 )	(1,005 )

As at 31 July 2025	19,000	-	19,000

Net Book Value
As at 31 July 2025	5,000	-	5,000

As at 1 August 2024	9,750	334	10,084

5. Stocks

	2025	2024
	£	£
Work in progress	88,314	216,388

6. Debtors

	2025	2024
	£	£
Due within one year
VAT	-	1,250
Amounts owed by associates	-	13,964

	-	15,214

7. Current Asset Investments

	2025	2024
	£	£
Shares in subsidiaries	1	2

The company owns shares in the following companies:

Aile Land & Planning Limited 1 share of £1. This company owns 70% of the share capital and it is controlled by the directors.

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Aile Homes Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2025

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	4,000	4,000
Bank loans and overdrafts	-	57
Other loans	58,067	146,785
Other taxes and social security	971	621
VAT	1,552	-
Other creditors.	87,783	134,565
Accruals and deferred income	15,050	15,050
Directors' loan accounts	36,443	31,733

	203,866	332,811

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	2,000	6,000
Other loans	193,000	197,000

	195,000	203,000

Included in creditors falling due after one year is a loan from Shaptor Capital Ltd of £193,000. There is a Fixed and a floating charge over the assets of the company registered at Companies House. The interest on the loan is not recorded but is accruing at 25%.

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3	3

11. Related Party Transactions

Included in other creditors, are balances owed to associated companies.

£6,500 (2024 £9,365) loaned to Windmill Lane, Hollingbourne Limited,

£51,567 (2024 £Nil) loaned to Postley Road

The company received management fees from the following associated company

£Nil (2024 £80,000) from Windmill lane, Hollingbourne Limited

The company received management fees from the following companies. The directors of Aile Limited are also directors of these companies:

£355,981 (2024 £nil) from Ellens Place Deveoploment Limited

£45,037 (2024 £nil) from Mid Kent Land & Planning Limited

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