Thehousemartins Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Thehousemartins Ltd For The Year Ended 31 August 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Thehousemartins Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Thehousemartins Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Thehousemartins Ltd and state those matters that we have agreed to state to the directors of Thehousemartins Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Thehousemartins Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Thehousemartins Ltd 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 or loss of Thehousemartins Ltd . You consider that Thehousemartins Ltd 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 Thehousemartins Ltd . 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 financial statements.

Robert Fiford FCCA

29/05/2026

dines Accountancy Limited

ACCA

Edinburgh House

170 Kennington Lane

London

SE11 5DP

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Thehousemartins Ltd

Balance Sheet

As At 31 August 2025

Balance Sheet

Registered number: 12787956

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		4,992		6,128
Tangible Assets	5		2,148		8,752

			7,140		14,880
CURRENT ASSETS
Stocks	6	12,150		12,000
Debtors	7	12,867		14,154
Cash at bank and in hand		4,954		8,278

		29,971		34,432
Creditors: Amounts Falling Due Within One Year	8	(97,025 )		(84,835 )

NET CURRENT ASSETS (LIABILITIES)			(67,054 )		(50,403 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(59,914 )		(35,523 )

NET LIABILITIES			(59,914 )		(35,523 )

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(59,915 )		(35,524 )

SHAREHOLDERS' FUNDS			(59,914)		(35,523)

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Thehousemartins Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 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

Miss S Shewring

Director

29/05/2026

The notes on pages 4 to 6 form part of these financial statements.

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Thehousemartins Ltd

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

Thehousemartins Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12787956 . The registered office is 14 Perry Vale, London, SE23 2LD.

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. 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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are lease premium. It is reduced to a 2% capital element and has a reduction of allowable rent to profit and loss account over its lease agreement term of 6.5 years.

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:

Plant & Machinery	33% straight line
Fixtures & Fittings	33% straight line
Computer Equipment	33% straight line

2.5. 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.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Thehousemartins Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 7)

4. Intangible Assets

	Lease Premium
	£
Cost
As at 1 September 2024	8,400

As at 31 August 2025	8,400

Amortisation
As at 1 September 2024	2,272
Provided during the period	1,136

As at 31 August 2025	3,408

Net Book Value
As at 31 August 2025	4,992

As at 1 September 2024	6,128

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	20,586	17,285	1,817	39,688
Additions	450	238	240	928

As at 31 August 2025	21,036	17,523	2,057	40,616

Depreciation
As at 1 September 2024	16,089	13,207	1,640	30,936
Provided during the period	3,787	3,566	179	7,532

As at 31 August 2025	19,876	16,773	1,819	38,468

Net Book Value
As at 31 August 2025	1,160	750	238	2,148

As at 1 September 2024	4,497	4,078	177	8,752

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Thehousemartins Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Stocks

	2025	2024
	£	£
Finished goods	12,150	12,000

7. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	1,429	2,538
Other debtors	11,368	11,546
Corporation tax recoverable assets	70	70

	12,867	14,154

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	22,536	23,797
Bank loans and overdrafts	-	3,595
Other loans	15,083	9,333
Other taxes and social security	10,931	1,283
VAT	12,618	26,703
Other creditors	1,574	764
Accruals and deferred income	26,390	19,360
Directors' loan accounts	7,893	-

	97,025	84,835

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	16,500	32,500
Later than one year and not later than five years	57,366	123,775
Later than five years	-	24,366

	73,866	180,641

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