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Registered number: 10994588
MAKING NEOTERIC HOMES LIMITED
Unaudited Financial Statements
For The Year Ended 31 October 2025
Euro Ashfords (UK) ltd
39 Ludgate Hill
London
EC4M 7JN
MAKING NEOTERIC HOMES LIMITED
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
MAKING NEOTERIC HOMES LIMITED
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 10994588

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 7,725 |  | 7,498
Investment Properties | 5 |  | 1,468,690 |  | 1,465,228
|  |  | 1,476,415 |  | 1,472,726
CURRENT ASSETS
Debtors | 6 | 23,503 |  | 25,619 |
Cash at bank and in hand |  | 1,312 |  | 2,117 |
|  | 24,815 |  | 27,736 |
Creditors: Amounts Falling Due Within One Year | 7 | (97,439 ) |  | (92,585 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (72,624 ) |  | (64,849 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,403,791 |  | 1,407,877
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (1,038,807 ) |  | (1,035,233 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (8,706 ) |  | (8,706 )
NET ASSETS |  |  | 356,278 |  | 363,938
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Fair value reserve | 11 |  | 348,361 |  | 348,361
Income Statement |  |  | 7,817 |  | 15,477
SHAREHOLDERS' FUNDS |  |  | 356,278 |  | 363,938

Page 1
Page 2
MAKING NEOTERIC HOMES LIMITED
Statement of Financial Position (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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 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 Income Statement.
On behalf of the board

Mr Mitesh Khatri Director
20/07/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
MAKING NEOTERIC HOMES LIMITED
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
MAKING NEOTERIC HOMES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10994588 . The registered office is 73 Romilly Drive, Watford, WD19 5EN.
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. 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 | 25% on reducing balance
Fixtures & Fittings | 25% on reducing balance

2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.4. 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.
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.
Page 3
Page 4
MAKING NEOTERIC HOMES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 9,614 | 6,703 | 16,317
Additions | 230 | 2,572 | 2,802
As at 31 October 2025 | 9,844 | 9,275 | 19,119
Depreciation
As at 1 November 2024 | 5,640 | 3,179 | 8,819
Provided during the period | 1,051 | 1,524 | 2,575
As at 31 October 2025 | 6,691 | 4,703 | 11,394
Net Book Value
As at 31 October 2025 | 3,153 | 4,572 | 7,725
As at 1 November 2024 | 3,974 | 3,524 | 7,498

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | 1,465,228
Additions | 3,462
As at 31 October 2025 | 1,468,690

If investment property had been accounted for under historical cost accounting rules, the amounts would be:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cost | 1,430,641 |  | 1,430,641

Investment properties were valued on an open market basis on 31 October 2025 by the director.
Page 4
Page 5
MAKING NEOTERIC HOMES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,663 |  | 9,779
Amounts owed by participating interests | 15,840 |  | 15,840
| 23,503 |  | 25,619

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | (41 ) |  | 813
Accrued Expenses | 1,728 |  | 1,728
Director's loan account | 95,752 |  | 90,044
| 97,439 |  | 92,585

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Mortgage | 1,038,807 |  | 1,035,233

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from director:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Mitesh Khatri | (90,044 ) | (5,708 ) | - | - | (95,752 )

The above loan is unsecured, interest free and repayable on demand.
Page 5
Page 6
MAKING NEOTERIC HOMES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
11. Reserves

| Fair value reserve | Income Statement
--- | --- | ---
| £ | £
As at 1 November 2024 | 348,361 | 15,477
Loss for the year and total comprehensive income | - | (7,660 )
As at 31 October 2025 | 348,361 | 7,817

12. Controlling Party
The company's controlling party is Mr Mitesh Khatri by virtue of his ownership of 50% of the issued share capital in the company.
Page 6