REGISTERED NUMBER: 10152624 (England and Wales)

HOUSING BLOC LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

O Chaney

L Chaney

SECRETARY:

L Chaney

REGISTERED OFFICE:

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

REGISTERED NUMBER:

10152624 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

193

258

Investment property

5

1,215,000

1,255,000

1,215,193

1,255,258

CURRENT ASSETS

Debtors

6

25,254

-

Cash at bank

8,680

19,403

33,934

19,403

CREDITORS

Amounts falling due within one year

7

313,737

315,276

NET CURRENT LIABILITIES

(279,803

)

(295,873

)

TOTAL ASSETS LESS CURRENT LIABILITIES

935,390

959,385

CREDITORS

Amounts falling due after more than one year

8

(878,093

)

(878,093

)

PROVISIONS FOR LIABILITIES

(14,940

)

(22,540

)

NET ASSETS

42,357

58,752

CAPITAL AND RESERVES

Called up share capital

9

2

2

Fair value reserve

63,693

96,093

Retained earnings

(21,338

)

(37,343

)

SHAREHOLDERS' FUNDS

42,357

58,752

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Profit and Loss has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th May 2026 and were signed on its behalf by:

O Chaney - Director

L Chaney - Director

1.	STATUTORY INFORMATION

Housing BLOC 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1st September 2024

and 31st August 2025

258

DEPRECIATION

Charge for year

65

At 31st August 2025

65

NET BOOK VALUE

At 31st August 2025

193

At 31st August 2024

258

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st September 2024

1,255,000

Revaluations

(40,000

)

At 31st August 2025

1,215,000

NET BOOK VALUE

At 31st August 2025

1,215,000

At 31st August 2024

1,255,000

Fair value at 31st August 2025 is represented by:

£

Valuation in 2019

20,000

Valuation in 2020

32,378

Valuation in 2022

11,256

Valuation in 2023

25,000

Valuation in 2024

30,000

Valuation in 2025

(40,000

)

Cost

1,136,366

1,215,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

22,197

-

Other debtors

1,573

-

Directors' current accounts

1,484

-

25,254

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed to group undertakings

308,252

307,794

Corporation Tax

3,674

-

Directors' current accounts

-

5,807

Accruals and deferred income

1,811

1,675

313,737

315,276

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Mortgage more 5 yrs non-inst

878,093

878,093

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Mortgage more 5 yrs non-inst

878,093

878,093

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

10.	RELATED PARTY DISCLOSURES

The company had an outstanding loan balance at the year end due to related parties of £50,592 (August 2024 - £73,589)

The company had the following outstanding directors loan at the year end:

- O Chaney owed the company £1,484