Dacorum Homes Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10050999 (England and Wales)

DACORUM HOMES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

J Pandeli

REGISTERED OFFICE:

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

REGISTERED NUMBER:

10050999 (England and Wales)

ACCOUNTANTS:

Christiansons Ltd

Chartered Certified Accountants

Sterling House

Fulbourne Road

Walthamstow

London

E17 4EE

FIXED ASSETS

Investment property

4

2,510,000

CURRENT ASSETS

Debtors

5

15,333

Cash at bank and in hand

17,611

11,456

32,944

26,789

CREDITORS

Amounts falling due within one year

6

59,363

52,200

NET CURRENT LIABILITIES

(26,419

)

(25,411

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

2,483,581

2,484,589

CREDITORS

Amounts falling due after more than one
year

7

1,754,344

2,478,784

NET ASSETS

729,237

5,805

CAPITAL AND RESERVES

Called up share capital

127

100

Share premium

659,723

-

Fair value reserve

(437,653

)

(437,653

)

Retained earnings

507,040

443,358

SHAREHOLDERS' FUNDS

729,237

5,805

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 by the director and authorised for issue on 29 July 2026 and were signed by:

J Pandeli - Director

1.	STATUTORY INFORMATION

Dacorum Homes Ltd 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.

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 as modified by the revaluation of certain assets.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

No depreciation is provided in respect of the investment property.

This policy represents a departure from statutory accounting principles, which require depreciation to be provided on all fixed assets.

The director considers that this policy is necessary in order that the accounts may give a true and fair view because current values and changes in current values are of prime importance rather than the calculation of systematic annual depreciation.

Depreciation is only one of many factors reflected in the valuation and the amount which might otherwise have been shown, cannot be separately identified or quantified.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

2,510,000

NET BOOK VALUE

At 31 March 2026

2,510,000

At 31 March 2025

2,510,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2024

19,000

Valuation in 2025

(456,653

)

Cost

2,947,653

2,510,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Other debtors

15,333

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

7,231

Trade creditors

38

Taxation and social security

21,228

14,065

Other creditors

30,866

59,363

52,200

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Bank loans

1,783,094

1,748,284

Amounts owed to group undertakings

-

730,500

Other creditors

(28,750

)

-

1,754,344

2,478,784

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,759,535

1,719,362

8.	ULTIMATE CONTROLLING PARTY

Dacorum Limited owned this company by virtue of it's 100% shareholding and considered as the ultimate controlling party.