ACCOUNTS - Final Accounts preparation

Registered number: 15917024

DARCLIFFE HOMES (SONNING) LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2025

DARCLIFFE HOMES (SONNING) LIMITED

REGISTERED NUMBER: 15917024

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025
Note		£


Current assets
Stocks		6,247,201
Debtors: amounts falling due within one year	4	80,885
Cash at bank and in hand	5	37,549
		6,365,635
Creditors: amounts falling due within one year	6	(6,398,964)
Net current (liabilities)/assets			(33,329)
Total assets less current liabilities			(33,329)

Net (liabilities)/assets			(33,329)

Capital and reserves
Called up share capital	7	100
Profit and loss account		(33,429)
		(33,329)

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 comprehensive income 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 by:

G J Denton

Director

Date: 8 July 2026

The notes on pages 2 to 5 form part of these financial statements.

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DARCLIFFE HOMES (SONNING) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

1.	General information

The company's principal activity during the year was that of a property development and construction business.

The Company is a private company, limited by shares and incorporated in the United Kingdom and registered in England and Wales, with its registered office being Kingfisher House, 17 Albury Close, Loverock Road, Reading, RG30 1BD.

The company was incorporated on 27 August 2024 and began trading on 3 April 2025.

The financial statements are rounded to the nearest £.

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 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 following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Costs include all direct costs and an appropriate proportion of fixed and variable overheads.

2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

DARCLIFFE HOMES (SONNING) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.8

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Basic financial liabilities

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 the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Employees

Other than the directors, the Company had no employees during the period.

Page 3

DARCLIFFE HOMES (SONNING) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

Debtors

					2025
					£


	Other debtors	80,785
	Called up share capital not paid	100
		80,885

5.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	37,549

6.	Creditors: Amounts falling due within one year
		2025
		£

	Trade creditors	45,376
	Amounts owed to group undertakings	6,353,588
		6,398,964

7.	Share capital
		2025
		£

		Allotted, called up and fully paid

		100 Ordinary shares of £1.00 each	100

During the period, 100 Ordinary shares with a nominal value of £1.00 each were issued for a total consideration of £100.

8.	Related party transactions
	Transactions with entities which are part of the Country Estates Holdings Group are not disclosed in these financial statements, as the Company has taken advantage of the exemption available in FRS 102 Section 33.1A to not disclose transactions with wholly owned group companies.

Page 4

DARCLIFFE HOMES (SONNING) LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2025

9.	Controlling party

The ultimate parent company is Country Estates Holdings Limited, a company registered in England.

The company is controlled by G P Smith and G J Denton by virtue of their shareholding in the ultimate holding company.

Copies of consolidated financial statements of Country Estates Holdings Limited can be obtained from Companies House.

Post year end, the ultimate parent company is Country Estates Group Limited, a company incorporated in England. The company remains under the control of G P Smith and G J Denton by virtue of their shareholdings in the ultimate holding company.

10.	Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2025 was unqualified.

The audit report was signed on 14 July 2026 by Alexander Peal BSc (Hons) FCA DChA (Senior statutory auditor) on behalf of James Cowper Kreston Audit.

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