Caseware UK (AP4) 2025.0.111 2025.0.111 2026-04-30 2026-04-30 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2025-10-01 false construction of residential property for the priavte sector 14 14 true true false 02621807 2025-10-01 2026-04-30 02621807 2024-10-01 2025-09-30 02621807 2026-04-30 02621807 2025-09-30 02621807 c:Director1 2025-10-01 2026-04-30 02621807 d:Buildings 2025-10-01 2026-04-30 02621807 d:Buildings 2026-04-30 02621807 d:Buildings 2025-09-30 02621807 d:Buildings d:OwnedOrFreeholdAssets 2025-10-01 2026-04-30 02621807 d:Buildings d:LeasedAssetsHeldAsLessee 2025-10-01 2026-04-30 02621807 d:MotorVehicles 2025-10-01 2026-04-30 02621807 d:MotorVehicles 2026-04-30 02621807 d:MotorVehicles 2025-09-30 02621807 d:MotorVehicles d:OwnedOrFreeholdAssets 2025-10-01 2026-04-30 02621807 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-10-01 2026-04-30 02621807 d:FurnitureFittings 2025-10-01 2026-04-30 02621807 d:FurnitureFittings 2026-04-30 02621807 d:FurnitureFittings 2025-09-30 02621807 d:FurnitureFittings d:OwnedOrFreeholdAssets 2025-10-01 2026-04-30 02621807 d:FurnitureFittings d:LeasedAssetsHeldAsLessee 2025-10-01 2026-04-30 02621807 d:ComputerEquipment 2025-10-01 2026-04-30 02621807 d:ComputerEquipment 2026-04-30 02621807 d:ComputerEquipment 2025-09-30 02621807 d:ComputerEquipment d:OwnedOrFreeholdAssets 2025-10-01 2026-04-30 02621807 d:ComputerEquipment d:LeasedAssetsHeldAsLessee 2025-10-01 2026-04-30 02621807 d:OwnedOrFreeholdAssets 2025-10-01 2026-04-30 02621807 d:LeasedAssetsHeldAsLessee 2025-10-01 2026-04-30 02621807 d:CurrentFinancialInstruments 2026-04-30 02621807 d:CurrentFinancialInstruments 2025-09-30 02621807 d:Non-currentFinancialInstruments 2026-04-30 02621807 d:Non-currentFinancialInstruments 2025-09-30 02621807 d:CurrentFinancialInstruments d:WithinOneYear 2026-04-30 02621807 d:CurrentFinancialInstruments d:WithinOneYear 2025-09-30 02621807 d:Non-currentFinancialInstruments d:AfterOneYear 2026-04-30 02621807 d:Non-currentFinancialInstruments d:AfterOneYear 2025-09-30 02621807 d:ShareCapital 2026-04-30 02621807 d:ShareCapital 2025-09-30 02621807 d:CapitalRedemptionReserve 2026-04-30 02621807 d:CapitalRedemptionReserve 2025-09-30 02621807 d:RetainedEarningsAccumulatedLosses 2026-04-30 02621807 d:RetainedEarningsAccumulatedLosses 2025-09-30 02621807 d:AcceleratedTaxDepreciationDeferredTax 2026-04-30 02621807 d:AcceleratedTaxDepreciationDeferredTax 2025-09-30 02621807 d:TaxLossesCarry-forwardsDeferredTax 2026-04-30 02621807 d:TaxLossesCarry-forwardsDeferredTax 2025-09-30 02621807 d:OtherDeferredTax 2026-04-30 02621807 d:OtherDeferredTax 2025-09-30 02621807 c:FRS102 2025-10-01 2026-04-30 02621807 c:AuditExempt-NoAccountantsReport 2025-10-01 2026-04-30 02621807 c:FullAccounts 2025-10-01 2026-04-30 02621807 c:PrivateLimitedCompanyLtd 2025-10-01 2026-04-30 02621807 d:WithinOneYear 2026-04-30 02621807 d:WithinOneYear 2025-09-30 02621807 d:BetweenOneFiveYears 2026-04-30 02621807 d:BetweenOneFiveYears 2025-09-30 02621807 2 2025-10-01 2026-04-30 02621807 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2026-04-30 02621807 d:MotorVehicles d:LeasedAssetsHeldAsLessee 2025-09-30 02621807 e:PoundSterling 2025-10-01 2026-04-30 iso4217:GBP xbrli:pure

Registered number: 02621807 ARNCLIFFE HOMES LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026
ARNCLIFFE HOMES LIMITED REGISTERED NUMBER: 02621807 BALANCE SHEET AS AT 30 APRIL 2026
|  | 30 April |  | 30 September
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 78,664 |  | 54,009
Current assets |  |  |  |  |
Stocks |  | 4,630,492 |  | 3,509,934 |
Debtors: amounts falling due within one year | 5 | 110,295 |  | 210,175 |
Cash at bank and in hand |  | 94,576 |  | 350,919 |
|  | 4,835,363 |  | 4,071,028 |
Creditors: amounts falling due within one year | 6 | (5,128,488) |  | (4,249,999) |
Net current liabilities |  |  | (293,125) |  | (178,971)
Total assets less current liabilities |  |  | (214,461) |  | (124,962)
Creditors: amounts falling due after more than one year | 7 |  | (43,704) |  | (23,039)
Provisions for liabilities |  |  |  |  |
Deferred tax | 8 |  | (842) |  | (5,213)
Net liabilities |  |  | (259,007) |  | (153,214)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1,667 |  | 1,667
Capital redemption reserve |  |  | 1,666 |  | 1,666
Profit and loss account |  |  | (262,340) |  | (156,547)
|  |  | (259,007) |  | (153,214)
Page 1
ARNCLIFFE HOMES LIMITED REGISTERED NUMBER: 02621807 BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the Period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered 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 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 on 10 June 2026.
M J Stafford
Director
The notes on pages 3 to 10 form part of these financial statements. Page 2
ARNCLIFFE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026
1. | General information
Arncliffe Homes Limited is a private company limited by shares, incorporated in England and Wales (registered number: 02621807). Its registered office is Bramley Grange, Skeltons Lane, Thorner, Leeds, LS14 3DW. The principal activity of the Company throughout the year continued to be that of the construction of residential property for the private sector. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The companies functional and presentation currency is pounds sterling. The following principal accounting policies have been applied:
| 2.2 | Going concern
The financial statements have been prepared on the basis that the company will be able to continue as a going concern. The directors have based this assumption on their expectation that sufficient profits will be generated to cover the net current liabilities.
| 2.3 | Revenue
Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts. Revenue is recognised on legal completion of sale of new residential properties.
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.5 | Leased assets: the Company as lessee
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired by finance lease are depreciated over the shorter of the lease term and their useful lives. Assets acquired by hire purchase are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to profit or loss so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Page 3
ARNCLIFFE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.7 | Current and deferred taxation
Tax is recognised in the Statement of Income and Retained Earnings. 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that: The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
| 2.8 | Interest income
Interest income is recognised in profit or loss using the effective interest method. Page 4
ARNCLIFFE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is 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. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows. The depreciation rates used are:
|  |  |  | Motor vehicles | - | 25% | straight line
|  |  |  | Fixtures and fittings | - | 20% | reducing balance
|  |  |  | Computer equipment | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Stocks
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. Net realisable value of stocks is based on estimated selling price less further costs to be incurred to completion and disposal. Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress. Costs incurred in meeting S106 planning conditions are treated as direct site costs. These are included within cost of sales based upon the number and floor area of the units sold. Page 5
ARNCLIFFE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026 2.Accounting policies (continued)
| 2.11 | Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as bank and cash balances, trade and other accounts receivable and payable, loans from banks and other third parties and loans to and from related parties. Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at the transaction price and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.
3. | Employees
| The average monthly number of employees, including directors, during the Period was 14 (2025 - 14).
Page 6
ARNCLIFFE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026
4. | Tangible fixed assets
|  | Freehold property | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 October 2025 | 3,900 | 115,860 | 127,956 | 32,624 | 280,340
| Additions | - | 41,255 | - | - | 41,255
| Disposals | - | (38,494) | - | - | (38,494)
| At 30 April 2026 | 3,900 | 118,621 | 127,956 | 32,624 | 283,101
| Depreciation |  |  |  |  |
| At 1 October 2025 | - | 69,132 | 127,956 | 29,243 | 226,331
| Charge for the Period on owned assets | - | 3,070 | - | 1,039 | 4,109
| Charge for the Period on financed assets | - | 12,491 | - | - | 12,491
| Disposals | - | (38,494) | - | - | (38,494)
| At 30 April 2026 | - | 46,199 | 127,956 | 30,282 | 204,437
| Net book value |  |  |  |  |
| At 30 April 2026 | 3,900 | 72,422 | - | 2,342 | 78,664
| At 30 September 2025 | 3,900 | 46,728 | - | 3,381 | 54,009
Page 7
ARNCLIFFE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026 4.Tangible fixed assets (continued)
| The net book value of assets held under finance leases or hire purchase contracts, included above, are as follows:
|  |  |  |  | 30 April | 30 September
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Motor vehicles | 65,407 | 36,643
5. | Debtors
|  |  |  |  | 30 April | 30 September
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 62,581 | 149,110
| Prepayments and accrued income | 47,714 | 61,065
|  | 110,295 | 210,175
| Other debtors included £nil (2025: £60,798) which is due after more than one year.
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 30 April | 30 September
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 503,280 | 646,847
| Other taxation and social security | 34,615 | 29,915
| Obligations under finance lease and hire purchase contracts | 20,749 | 9,322
| Other creditors | 4,544,902 | 3,525,796
| Accruals and deferred income | 24,942 | 38,119
|  | 5,128,488 | 4,249,999
Page 8
ARNCLIFFE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026
7. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 30 April | 30 September
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Net obligations under finance leases and hire purchase contracts | 43,704 | 23,039
| Secured loans Included in other creditors falling due within one year are loans on which security has been given by the company. Net obligations under finance leases and hire purchase contracts due within one year and after more than one year are secured on the assets acquired.
8. | Deferred taxation
|  | 2026
|  | £
| At beginning of year | 5,213
| Charged to profit or loss | (4,371)
| At end of year | 842
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 30 April | 30 September
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Accelerated capital allowances | 1,285 | (1,613)
| Tax losses carried forward | - | 7,268
| Movement in provision | (443) | (442)
|  | 842 | 5,213
Page 9
ARNCLIFFE HOMES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2026
9. | Pension commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £12,406 (2025 - £21,246). Amounts due to the fund at the balance sheet date were £3,308 (2025 - £3,308).
10. | Commitments under operating leases
| At 30 April 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 30 April | 30 September
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | 27,829 | 27,829
| Later than 1 year and not later than 5 years | 2,319 | 18,553
|  | 30,148 | 46,382
11. | Related party transactions
| Included in other debtors is an amount due from the directors totalling £199 (2025: £2,599).
Page 10