Mr M J Wharton 0 0 0 31 August 2025 19.00 0.00 26764 0 1 1 1 September 2024 0 19831 8286 2400 2400 9923 5308 2617 578 4891 1120 1120 1120 1120 514 514 1018 1018 229 229 1303 1303 1317 1317 1018 1018 1032 1032 1303 1303 Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.Subsequently, tangible fixed assets are measured using the cost model . Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses.Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively.The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:the amount of revenue can be measured reliably;it is probable that the Company will receive the consideration due under the transaction;the stage of completion of the contract at the end of the reporting period can be measured reliably; andthe costs incurred or to be incurred in respect of the transaction can be measured reliably.The Company's functional and presentational currency is the Pound Sterling.The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006.The principal activity of the company during the period was the provision of design consultancy for property refurbishment and property refurbishment.15 May 2026 The Company has opted not to file the Statement of income and retained earnings in accordance with the provisions applicable to companies subject to the small companies regime.The Company's financial statements have been delivered and prepared in accordance with the provisions applicable to companies subject to the small companies regime.The Director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.For the year ending 31 August 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.16657 4893 16656 4892 1 1 32955 6107 1610 5952 803 31 August 2025 Financial Statements Settle Homes Limited 07343682 Financials UK FRS 102 2026.3.0+76851 07343682 core:ComputerEquipment 2024-08-31 07343682 core:ComputerEquipment 2025-08-31 07343682 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 07343682 core:OwnedOrFreeholdAssets 2024-09-01 2025-08-31 07343682 core:RetainedEarningsAccumulatedLosses 2025-08-31 07343682 core:RetainedEarningsAccumulatedLosses 2024-08-31 07343682 core:ShareCapital 2024-08-31 07343682 bus:Director1 2024-09-01 2025-08-31 07343682 core:ShareCapital 2025-08-31 07343682 core:CurrentFinancialInstruments 2025-08-31 07343682 core:ComputerEquipment 2024-09-01 2025-08-31 07343682 bus:FullAccounts 2024-09-01 2025-08-31 07343682 curr:PoundSterling 2024-09-01 2025-08-31 07343682 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 07343682 2024-09-01 07343682 core:CurrentFinancialInstruments 2024-08-31 07343682 core:OwnedOrFreeholdAssets core:ComputerEquipment 2024-09-01 2025-08-31 07343682 bus:FRS102 2024-09-01 2025-08-31 07343682 2024-08-31 07343682 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 07343682 2025-08-31 07343682 2023-09-01 2024-08-31 07343682 2024-09-01 2025-08-31 xbrli:pure xbrli:pure iso4217:GBP iso4217:GBP

Registered number: 07343682 # Settle Homes Limited ​​​​​ #### #### Unaudited #### ​​Financial Statements #### Information For Filing With The Registrar #### For the year ended 31 August 2025
### Settle Homes Limited Registered number: 07343682​ Statement of financial position​ As at 31 August 2025
| Note | 2025 £ | 2024 £
--- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 4 | 803 | -
Current assets |  |  |
Stocks |  | 1,610 | 5,952
Debtors: amounts falling due within one year | 5 | 1,120 | 1,120
Cash at bank and in hand |  | 32,955 | 6,107
|  | 35,685 | 13,179
Creditors: amounts falling due within one year | 6 | (19,831) | (8,286)
Net current assets |  | 15,854 | 4,893
Total assets less current liabilities |  | 16,657 | 4,893
Net assets |  | 16,657 | 4,893
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Profit and loss account |  | 16,656 | 4,892
Total capital and reserves |  | 16,657 | 4,893
For the year​ ending 31 August 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006. The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006. The Director acknowledges his​ responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements The Company's financial statements have been delivered and prepared in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the Statement of income and retained earnings in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf: ______________
Mr M J Wharton​​​​​ | ​​
Director | ​​​
Date: 15 May 2026 The notes on pages 3 to 6 form part of these financial statements.
### Settle Homes Limited Notes to the financial statements For the year ended 31 August 2025 1. General information Settle Homes Limited is a private company limited by shares and is incorporated in England & Wales. The address of its registered office is Printing House​, 66 Lower Road​, Harrow​, HA2 0DH. The principal activity of the company during the period was the provision of design consultancy for property refurbishment and property refurbishment. 2. Accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated. a. Basis of preparation of financial statements The financial statements have been prepared under the historic cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of ​Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (FRS 102) and the Companies Act 2006. The Company's functional and presentational currency is the Pound Sterling. b. Revenue Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. ##### Rendering of services Revenue from a contract to provide services is recognised in the period in which services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
| • | the amount of revenue can be measured reliably;
| • | it is probable that the Company​​​ will receive the consideration due under the transaction;
| • | the stage of completion of the contract at the end of the reporting period can be measured reliably; and
| • | the costs incurred or to be incurred in respect of the transaction can be measured reliably.
c. Taxation Tax is recognised in profit or loss except that a charge attributable to an item recognised in other comprehensive income or directly in equity. In this case, the tax is recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company ​operates​​ and generates​​ income. d. Tangible fixed assets Tangible fixed assets are initially recognised at cost. Cost includes the purchase price and any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
### Settle Homes Limited Notes to the financial statements For the year ended 31 August 2025 2. Accounting policies (continued) d. Tangible fixed assets (continued) Subsequently, tangible fixed assets are measured using the cost model. Under the cost model, intangible assets are measured at cost less any accumulated depreciation and any accumulated impairment losses. All tangible fixed assets are considered to have a finite useful life. Depreciation is calculated to allocate the depreciable amount of tangible fixed assets to their residual values over their estimated useful lives on the following basis​:
Equipment | 33% | straight line
If factors such as a change in how an asset is used, technological advancement, or changes in market prices indicate that the residual value or useful life of an asset has changed since the most recent balance sheet date, the Company reviews its previous estimates and, if current expectations differ, amends the residual value, amortisation method or useful life, accounting for this as a change in an accounting estimate. e. Impairment of fixed assets Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each reporting date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased. f. Stocks Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition. g. Financial instruments ##### Financial assets Financial assets are initially measured at transaction price, including transaction costs, and subsequently held at cost less accumulated impairment, or at amortised cost using the effective interest method in the case of debt instruments meeting the criteria for recognition as basic financial instruments
### Settle Homes Limited Notes to the financial statements For the year ended 31 August 2025 2. Accounting policies (continued) g. Financial instruments (continued) At each reporting date, financial assets are assessed for objective evidence of impairment with any impairment loss recognised in profit or loss. An impairment loss is calculated as the difference between the carrying amount and the best estimate of the recoverable amount which is an approximation of its sale value at the balance sheet date or, for basic debt instruments, the present value of estimated cash flows discounted at the asset’s original effective interest rate. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss. Financial assets are derecognised when:
| • | the contractual rights to the cash flows from the asset expire or are settled; or
| • | substantially all the risks and rewards of the ownership of the asset are transferred to another party; or
| • | despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
##### Financial liabilities Basic financial liabilities, unless the arrangement constitutes a financing transaction, are initially measured at transaction price, including transaction costs. A financial liability, where the arrangement constitutes a financing transaction, is initially measured at the present value of future payments discounted at a market rate of interest for a similar debt instrument as determined at initial recognition adjusted for transaction costs. Basic financial liabilities are subsequently carried at amortised cost, using the effective interest rate method. Financial liabilities are derecognised when the liability is extinguished, either by way of the contractual obligation having been discharged, cancelled or expired. 3. Employees The average number of persons employed by the company during the year amounted to 1 (2024: 1).
### Settle Homes Limited Notes to the financial statements For the year ended 31 August 2025 4. Tangible fixed assets
| Computer equipment £ | Total £
--- | --- | ---
Cost |  |
At 1 September 2024 | 1,303 | 1,303
Additions | 1,032 | 1,032
Disposals | (1,018) | (1,018)
At 31 August 2025 | 1,317 | 1,317
Depreciation and impairment |  |
At 1 September 2024 | (1,303) | (1,303)
Charge for the year on owned assets | (229) | (229)
Disposals | 1,018 | 1,018
At 31 August 2025 | (514) | (514)
Net book value |  |
At 31 August 2025 | 803 | 803
5. Debtors
| 2025 £ | 2024 £
--- | --- | ---
Due within one year |  |
Other debtors | 1,120 | 1,120
6. Creditors
| 2025 £ | 2024 £
--- | --- | ---
Corporation tax | 4,891 | -
Other taxation and social security | 2,617 | 578
Other creditors | 9,923 | 5,308
Accruals and deferred income | 2,400 | 2,400
| 19,831 | 8,286