IRIS Accounts Production v26.1.10.61 04280751 Board of Directors 1.5.25 30.4.26 30.4.26 true false true false false true false Ordinary A shares 1.00000 Ordinary B shares 1.00000 Ordinary C shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04280751 2025-04-30 04280751 2026-04-30 04280751 2025-05-01 2026-04-30 04280751 2024-04-30 04280751 2024-05-01 2025-04-30 04280751 2025-04-30 04280751 ns15:EnglandWales 2025-05-01 2026-04-30 04280751 ns14:PoundSterling 2025-05-01 2026-04-30 04280751 ns10:Director1 2025-05-01 2026-04-30 04280751 ns10:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 04280751 ns10:SmallEntities 2025-05-01 2026-04-30 04280751 ns10:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 04280751 ns10:SmallCompaniesRegimeForDirectorsReport 2025-05-01 2026-04-30 04280751 ns10:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 04280751 ns10:FullAccounts 2025-05-01 2026-04-30 04280751 ns10:OrdinaryShareClass1 2025-05-01 2026-04-30 04280751 ns10:OrdinaryShareClass2 2025-05-01 2026-04-30 04280751 ns10:OrdinaryShareClass3 2025-05-01 2026-04-30 04280751 ns10:Director2 2025-05-01 2026-04-30 04280751 ns10:CompanySecretary1 2025-05-01 2026-04-30 04280751 ns10:RegisteredOffice 2025-05-01 2026-04-30 04280751 ns5:CurrentFinancialInstruments 2026-04-30 04280751 ns5:CurrentFinancialInstruments 2025-04-30 04280751 ns5:ShareCapital 2026-04-30 04280751 ns5:ShareCapital 2025-04-30 04280751 ns5:RetainedEarningsAccumulatedLosses 2026-04-30 04280751 ns5:RetainedEarningsAccumulatedLosses 2025-04-30 04280751 ns5:LandBuildings 2025-04-30 04280751 ns5:PlantMachinery 2025-04-30 04280751 ns5:MotorVehicles 2025-04-30 04280751 ns5:ComputerEquipment 2025-04-30 04280751 ns5:LandBuildings 2025-05-01 2026-04-30 04280751 ns5:PlantMachinery 2025-05-01 2026-04-30 04280751 ns5:MotorVehicles 2025-05-01 2026-04-30 04280751 ns5:ComputerEquipment 2025-05-01 2026-04-30 04280751 ns5:LandBuildings 2026-04-30 04280751 ns5:PlantMachinery 2026-04-30 04280751 ns5:MotorVehicles 2026-04-30 04280751 ns5:ComputerEquipment 2026-04-30 04280751 ns5:LandBuildings 2025-04-30 04280751 ns5:PlantMachinery 2025-04-30 04280751 ns5:MotorVehicles 2025-04-30 04280751 ns5:ComputerEquipment 2025-04-30 04280751 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-04-30 04280751 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-04-30 04280751 ns10:OrdinaryShareClass1 2026-04-30 04280751 ns10:OrdinaryShareClass2 2026-04-30 04280751 ns10:OrdinaryShareClass3 2026-04-30

REGISTERED NUMBER: 04280751 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

HALLROYD HOMES LIMITED

HALLROYD HOMES LIMITED (REGISTERED NUMBER: 04280751)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

HALLROYD HOMES LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2026

| DIRECTORS: | Mr J Wooller

| Mrs J Wooller

| SECRETARY: | Mr J Wooller

| REGISTERED OFFICE: | Hall Royd Farm

| Hall Royd Lane

| Silkstone Common

| Barnsley

| South Yorkshire

| S75 4PP

| REGISTERED NUMBER: | 04280751 (England and Wales)

| ACCOUNTANTS: | Xeinadin Barnsley Limited

| 12 Victoria Road

| Barnsley

| South Yorkshire

| S70 2BB

| BANKERS: | Handelsbanken

| 1st Floor, Copia House

| Dodworth

| Barnsley

| South Yorkshire

| S75 3SP

HALLROYD HOMES LIMITED (REGISTERED NUMBER: 04280751)

BALANCE SHEET

30 APRIL 2026

| 30.4.26 | 30.4.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | 710 |  |

CURRENT ASSETS

Stocks | 5 | - |  | 556,304 |  |

Debtors | 6 | - |  | 7,143 |  |

Cash at bank | 377,087 |  | 4,815 |  |

377,087 |  | 568,262 |  |

CREDITORS

Amounts falling due within one year | 7 | 129,897 |  | 241,340 |  |

NET CURRENT ASSETS | 247,190 |  | 326,922 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 247,190 |  | 327,632 |  |

PROVISIONS FOR LIABILITIES | - |  | 135 |  |

NET ASSETS | 247,190 |  | 327,497 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,200 |  | 1,200 |  |

Retained earnings | 245,990 |  | 326,297 |  |

SHAREHOLDERS' FUNDS | 247,190 |  | 327,497 |  |

HALLROYD HOMES LIMITED (REGISTERED NUMBER: 04280751)

BALANCE SHEET - continued

30 APRIL 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 2 July 2026 and were signed on its behalf by:

Mr J Wooller - Director

HALLROYD HOMES LIMITED (REGISTERED NUMBER: 04280751)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1. | STATUTORY INFORMATION

| Hallroyd Homes 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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest pound.

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.

| Preparation of consolidated financial statements

| The financial statements contain information about Hallroyd Homes Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Significant judgements and estimates

| No judgements have been made in the process of applying the below accounting policies that have had the most significant effect on amounts recognised in the financial statements.

| There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing material adjustment to the carrying amounts of assets and liabilities within the next financial year.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts.

| Turnover from house building sales is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on completion.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport and handling costs in bringing stocks to their present location and condition.

| Work in progress

| Work in progress is valued on the basis of direct costs. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

HALLROYD HOMES LIMITED (REGISTERED NUMBER: 04280751)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

2. | ACCOUNTING POLICIES - continued

| Hire purchase agreements

| Assets held under hire purchase agreements are capitalised and disclosed under tangible fixed assets at their fair value. The capital element of future payments is treated as a liability and the interest is charged to the profit and loss account on a straight line basis.

| Operating lease agreements

| Rentals applicable to operating leases were substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

| Financial instruments

| Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Land and |  | Plant and |  | Motor |  | Computer |

| Buildings |  | machinery |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 May 2025 | 26,151 |  | 47,525 |  | 41,107 |  | 1,164 |  | 115,947 |  |

| Disposals | (26,151 | ) | (47,525 | ) | (41,107 | ) | (1,164 | ) | (115,947 | ) |

| At 30 April 2026 | - |  | - |  | - |  | - |  | - |  |

| DEPRECIATION

| At 1 May 2025 | 26,151 |  | 47,525 |  | 41,107 |  | 454 |  | 115,237 |  |

| Eliminated on disposal | (26,151 | ) | (47,525 | ) | (41,107 | ) | (454 | ) | (115,237 | ) |

| At 30 April 2026 | - |  | - |  | - |  | - |  | - |  |

| NET BOOK VALUE

| At 30 April 2026 | - |  | - |  | - |  | - |  | - |  |

| At 30 April 2025 | - |  | - |  | - |  | 710 |  | 710 |  |

5. | STOCKS

| 30.4.26 |  | 30.4.25

£ | £ |

| Work-in-progress | - |  | 556,304 |  |

HALLROYD HOMES LIMITED (REGISTERED NUMBER: 04280751)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 APRIL 2026

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.26 |  | 30.4.25

£ | £ |

| VAT | - |  | 6,422 |  |

| Prepayments | - |  | 721 |  |

- |  | 7,143 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.4.26 |  | 30.4.25

£ | £ |

| Trade creditors | 2,520 |  | 11,173 |  |

| VAT | 2,274 |  | - |  |

| Other creditors | - |  | 1,819 |  |

| Directors' current accounts | 125,103 |  | 224,848 |  |

| Accruals and deferred income | - |  | 3,500 |  |

129,897 |  | 241,340 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.4.26 |  | 30.4.25

| value: | £ | £ |

| 1,000 | Ordinary A shares | £1 | 1,000 |  | 1,000 |  |

| 100 | Ordinary B shares | £1 | 100 |  | 100 |  |

| 100 | Ordinary C shares | £1 | 100 |  | 100 |  |

1,200 |  | 1,200 |  |