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Company Registration No. 13063082 (England and Wales)
Homebuild Holdings Limited Unaudited accounts for the year ended 30 November 2025
Homebuild Holdings Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Homebuild Holdings Limited Company Information for the year ended 30 November 2025
Directors
A Scott C Scott
Company Number
13063082 (England and Wales)
Registered Office
18 WALNUT GROVE HARROGATE NORTH YORKSHIRE HG1 4EQ ENGLAND
Accountants
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT
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Homebuild Holdings Limited Accountants' report
Accountants' report to the board of directors of Homebuild Holdings Limited on the preparation of the unaudited statutory accounts for the year ended 30 November 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Homebuild Holdings Limited for the year ended 30 November 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Homebuild Holdings Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Homebuild Holdings Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Homebuild Holdings Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Homebuild Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Homebuild Holdings Limited. You consider that Homebuild Holdings Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Homebuild Holdings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
RAE Business Services (Yorkshire) Limited First Floor 85 Great Portland Street London W1W 7LT 8 May 2026
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Homebuild Holdings Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Fixed assets
Investment property
4
180,000
161,000
Investments
5
2
2
180,002
161,002
Current assets
Cash at bank and in hand
290
619
Creditors: amounts falling due within one year
6
(2,842)
(1,942)
Net current liabilities
(2,552)
(1,323)
Total assets less current liabilities
177,450
159,679
Creditors: amounts falling due after more than one year
7
(102,270)
(102,270)
Provisions for liabilities
Deferred tax
8
(16,522)
(11,772)
Net assets
58,658
45,637
Capital and reserves
Called up share capital
12
12
Revaluation reserve
49,565
35,315
Profit and loss account
9,081
10,310
Shareholders' funds
58,658
45,637
For the year ending 30 November 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by
C Scott Director Company Registration No. 13063082
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Homebuild Holdings Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
Homebuild Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 13063082. The registered office is 18 WALNUT GROVE, HARROGATE, NORTH YORKSHIRE, HG1 4EQ, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Investment property
2025
£
Fair value at 1 December 2024
161,000
Net gain from fair value adjustments
19,000
At 30 November 2025
180,000
5
Investments
Subsidiary undertakings
£
Valuation at 1 December 2024
2
Valuation at 30 November 2025
2
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Homebuild Holdings Limited Notes to the Accounts for the year ended 30 November 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings and other participating interests
1,942
802
Accruals
900
1,140
2,842
1,942
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
100,300
100,300
Other creditors
1,970
1,970
102,270
102,270
Aggregate of amounts that fall due for payment after five years
102,270
102,270
Included in long term creditors is a bank loan secured on the investment property. A personal guarantee has been provided.
8
Deferred taxation
2025
2024
£
£
Revaluation of investment property
16,522
11,772
2025
2024
£
£
Provision at start of year
11,772
-
Charged to the profit and loss account
4,750
11,772
Provision at end of year
16,522
11,772
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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