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Company No: 12994384 (England and Wales)

# WESSEX GREEN HOMES LTD

### Unaudited Financial Statements
For the financial year ended 31 March 2026
Pages for filing with the registrar

WESSEX GREEN HOMES LTD

## Unaudited Financial Statements

For the financial year ended 31 March 2026

Contents

WESSEX GREEN HOMES LTD

## COMPANY INFORMATION

For the financial year ended 31 March 2026
WESSEX GREEN HOMES LTD

## COMPANY INFORMATION (continued)

For the financial year ended 31 March 2026

DIRECTORS | J P Lynch
| A J Tull

REGISTERED OFFICE | 5 Holmesdale Road
| Teddington
| TW11 9LJ
| United Kingdom

COMPANY NUMBER | 12994384 (England and Wales)

ACCOUNTANT | S&W Partners (Thames Valley) Limited
| 22 Wycombe End
| Beaconsfield
| Buckinghamshire
| HP9 1NB

WESSEX GREEN HOMES LTD

## BALANCE SHEET

As at 31 March 2026
WESSEX GREEN HOMES LTD

## BALANCE SHEET (continued)

As at 31 March 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 2 |  | 145,541
|  | 2 |  | 145,541
Current assets |  |  |  |
Debtors | 4 | 955,130 |  | 817,228
|  | 955,130 |  | 817,228
Creditors: amounts falling due within one year | 5 | ( 955,130) |  | ( 962,767)
Net current liabilities |  | 0 |  | (145,539)
Total assets less current liabilities |  | 2 |  | 2
Net assets |  | 2 |  | 2
Capital and reserves |  |  |  |
Called-up share capital | 6 | 2 |  | 2
Total shareholders' funds |  | 2 |  | 2

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Wessex Green Homes Ltd (registered number: 12994384) were approved and authorised for issue by the Board of Directors on 21 July 2026. They were signed on its behalf by:

J P Lynch Director |

WESSEX GREEN HOMES LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026
WESSEX GREEN HOMES LTD

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 March 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Wessex Green Homes Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 5 Holmesdale Road, Teddington, TW11 9LJ, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of Wessex Green Homes Ltd is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Fixed asset investments

Investments in subsidiaries

| 2026
| £
Cost |
At 01 April 2025 | 145,541
| 0
At 31 March 2026 | 145,541
Provisions for impairment |
At 01 April 2025 | 0
Impairment | 145,539
At 31 March 2026 | 145,539
Carrying value at 31 March 2026 | 2
Carrying value at 31 March 2025 | 145,541

#### 4. Debtors

| 2026 |  | 2025
| £ |  | £
Amounts owed by Group undertakings | 955,130 |  | 817,228

#### 5. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Other creditors | 955,130 |  | 962,767

#### 6. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1
1 Ordinary B share of £ 1.00 | 1 |  | 1
| 2 |  | 2

#### 7. Related party transactions

The company has taken advantage of the exemption allowed under Section 33.1A of FRS 102 not to disclose transactions with other wholly owned members of the group.
Other creditors relate to loans totaling £955,130 (2025: £962,767) received from two companies that are controlled by the directors. Interest of £57,364 (2025: £312,624) on the loans has accrued at a rate of 6% per annum and was retrospectively applied in the prior year as the group became profitable. The loans are repayable on demand