REGISTERED NUMBER: 04883205 (England and Wales)

FOWLER HOMES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

P R Fowler

SECRETARY:

E J Fowler

REGISTERED OFFICE:

Shooters Lodge

Putteridge Park

Luton

Bedfordshire

LU2 8LD

REGISTERED NUMBER:

04883205 (England and Wales)

ACCOUNTANTS:

Miller & Co

Chartered Accountants

5 Imperial Court

Laporte Way

Luton

Bedfordshire

LU4 8FE

FIXED ASSETS

Tangible assets

5

588

1,169

Investment property

6

-

230,000

588

231,169

CURRENT ASSETS

Stocks

775,750

761,667

Debtors

7

105

90

Cash at bank

5,574

1,595

781,429

763,352

CREDITORS

Amounts falling due within one year

8

229,494

354,817

NET CURRENT ASSETS

551,935

408,535

TOTAL ASSETS LESS CURRENT LIABILITIES

552,523

639,704

PROVISIONS FOR LIABILITIES

-

8,083

NET ASSETS

552,523

631,621

CAPITAL AND RESERVES

Called up, paid and allotted share capital

400

400

Non-distributable reserve

9

-

76,674

Retained earnings

9

552,123

554,547

SHAREHOLDERS' FUNDS

552,523

631,621

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 5 May 2026 and were signed by:

P R Fowler - Director

1.	STATUTORY INFORMATION

Fowler 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.

The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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 balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

4.	EMPLOYEES AND DIRECTORS

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

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024

and 30 September 2025

165

4,272

4,437

DEPRECIATION

At 1 October 2024

153

3,115

3,268

Charge for year

3

578

581

At 30 September 2025

156

3,693

3,849

NET BOOK VALUE

At 30 September 2025

9

579

588

At 30 September 2024

12

1,157

1,169

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

230,000

Disposals

(230,000

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

230,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

105

90

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

229,494

354,817

9.

RESERVES

Retained

Non-distributable

earnings

reserve

Totals

£

£

£

At 1 October 2024

554,547

76,674

631,221

Deficit for the year

(29,206

)

(29,206

)

Dividends

(49,892

)

(49,892

)

Trf re investment property

76,674

(76,674

)

-

At 30 September 2025

552,123

-

552,123

10.	RELATED PARTY DISCLOSURES

The director operates a loan account with the company. During the year, brought forward loans were repaid to the director in aggregate of £123,622. At the year end, the company owed the director £227,189.