Company Registration No. 12206098 (England and Wales)
Charm Homes Limited
Unaudited accounts
for the year ended 30 September 2025
Charm Homes Limited
Unaudited accounts
Contents
Charm Homes Limited
Company Information
for the year ended 30 September 2025
Directors
Mr P Hannay
Mrs J Hannay
Company Number
12206098 (England and Wales)
Registered Office
32 Southern Crescent
Bramhall
Stockport
SK7 3AH
Accountants
Taylor Consultancy, Chartered Certified Accountants
Primary House
Spring Gardens
Macclesfield
Cheshire
SK10 2DX
Charm Homes Limited
Statement of financial position
as at 30 September 2025
Investment property
434,729
200,098
Cash at bank and in hand
22,899
2,368
Creditors: amounts falling due within one year
(418,729)
(174,725)
Net current liabilities
(371,018)
(147,542)
Called up share capital
100
100
Profit and loss account
63,611
52,456
Shareholders' funds
63,711
52,556
For the year ending 30 September 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 20 May 2026 and were signed on its behalf by
Mrs J Hannay
Director
Company Registration No. 12206098
Charm Homes Limited
Notes to the Accounts
for the year ended 30 September 2025
Charm Homes Limited is a private company, limited by shares, registered in England and Wales, registration number 12206098. The registered office is 32 Southern Crescent, Bramhall, Stockport, SK7 3AH.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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.
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.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Fair value at 1 October 2024
200,098
At 30 September 2025
434,729
The investment property relates to the following :
14 Crescent Close, Stockport £200,098
10 Poplar Grove, Stockport £234,631
Charm Homes Limited
Notes to the Accounts
for the year ended 30 September 2025
Amounts falling due within one year
Amounts due from group undertakings etc.
24,750
24,750
Accrued income and prepayments
62
65
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
2,611
4,659
Loans from directors
414,623
170,066
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
8
Transactions with related parties
Mr P Hannay & Mrs J Hannay are the directors and shareholders in both Charm Homes Limited and P J Hannay Builders Limited.
During the year Charm Homes Limited Charged P J Hannay Builders Limited a management charge of £Nil ( 2024 - £12,000).
At the balance sheet date P J Hannay Builders Limited owed Charm Homes Limited £24,750 ( 2024 - £24,750 ). The loan is repayable upon demand and subject to interest at a commercial rate.
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).