REGISTERED NUMBER: 14833479 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Home Valley Homes Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Walker

C Betts

SECRETARY:

REGISTERED OFFICE:

Unit 19 Mill Fold Way

Ripponden

Halifax

HX6 4HS

REGISTERED NUMBER:

14833479 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

220

220

Investment property

5

357,953

223,953

358,173

224,173

CURRENT ASSETS

Debtors

6

100

100

Cash at bank

2,772

2,612

2,872

2,712

CREDITORS

Amounts falling due within one year

7

720

720

NET CURRENT ASSETS

2,152

1,992

TOTAL ASSETS LESS CURRENT LIABILITIES

360,325

226,165

CREDITORS

Amounts falling due after more than one year

8

364,801

233,827

NET LIABILITIES

(4,476

)

(7,662

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(4,576

)

(7,762

)

(4,476

)

(7,662

)

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 by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

C Betts - Director

D J Walker - Director

1.	STATUTORY INFORMATION

Home Valley 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.

Turnover

Turnover represents rent received during the period

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 2 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 May 2025

and 30 April 2026

230

DEPRECIATION

At 1 May 2025

and 30 April 2026

10

NET BOOK VALUE

At 30 April 2026

220

At 30 April 2025

220

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

223,953

Additions

134,000

At 30 April 2026

357,953

NET BOOK VALUE

At 30 April 2026

357,953

At 30 April 2025

223,953

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Directors' loan accounts

100

100

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Accrued expenses

720

720

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans more 5 yrs non-inst

245,976

159,727

Home Valley Brickworks Limited

118,825

74,100

364,801

233,827

30.4.26

30.4.25

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

245,976

159,727

9.	RELATED PARTY DISCLOSURES

The company is controlled by the company director.