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Registered number: 06598762 HOMETYRE GROUP LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026
HOMETYRE GROUP LIMITED REGISTERED NUMBER: 06598762 BALANCE SHEET AS AT 31 MAY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 12,000 |  | -
Tangible assets | 5 |  | 10,518 |  | 10,093
|  |  | 22,518 |  | 10,093
Current assets |  |  |  |  |
Stocks |  | 68,931 |  | 63,966 |
Debtors: amounts falling due within one year | 6 | 25,182 |  | 30,780 |
Cash at bank and in hand |  | 170,569 |  | 182,042 |
|  | 264,682 |  | 276,788 |
Creditors: amounts falling due within one year | 7 | (294,621) |  | (284,209) |
Net current liabilities |  |  | (29,939) |  | (7,421)
Total assets less current liabilities |  |  | (7,421) |  | 2,672
Net (liabilities)/assets |  |  | (7,421) |  | 2,672
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2,460 |  | 2,460
Share premium account |  |  | 109,283 |  | 109,283
Profit and loss account |  |  | (119,164) |  | (109,071)
|  |  | (7,421) |  | 2,672
HOMETYRE GROUP LIMITED REGISTERED NUMBER: 06598762 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. 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 profit and loss account 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:
Andrew Raymond Lawrence
Director
Date: 14 July 2026
The notes on form part of these financial statements.
HOMETYRE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026
1. | General information
Hometyre Group Limited is a private company, limited by shares, incorporated in England & Wales. The registered number is 06598762. The registered office is Unit 8, Lower Edgebold Industrial Estate, Shrewsbury, Shropshire, SY5 8NY. 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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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 | Going concern
The directors have considered the going concern of the company and continue to adopt the going concern basis in preparing the financial statements. The directors will support the continued operations for the foreseeable future.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
HOMETYRE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026 2.Accounting policies (continued)
| 2.4 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.5 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.6 | 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.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.8 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.
| 2.9 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.10 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
HOMETYRE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026 2.Accounting policies (continued)
| 2.11 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | on a reducing balance basis
|  |  |  | Motor vehicles | - | 25% | on a reducing balance basis
|  |  |  | Computer equipment | - | 33% | on a reducing balance basis
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.12 | 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.
| 2.13 | 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.
| 2.14 | 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.
3. | Employees
The average monthly number of employees, including directors, during the year was 8 (2024 - 8).
HOMETYRE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026
4. | Intangible assets
|  | Website
|  | £
| Cost |
| Additions | 15,000
| At 31 May 2026 | 15,000
| Amortisation |
| Charge for the year on owned assets | 3,000
| At 31 May 2026 | 3,000
| Net book value |
| At 31 May 2026 | 12,000
| At 31 May 2025 | -
HOMETYRE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026
5. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Computer equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 June 2025 | - | 14,048 | 2,182 | 16,230
| Additions | 417 | 1,397 | 2,562 | 4,376
| At 31 May 2026 | 417 | 15,445 | 4,744 | 20,606
| Depreciation |  |  |  |
| At 1 June 2025 | - | 5,410 | 727 | 6,137
| Charge for the year on owned assets | 104 | 2,509 | 1,338 | 3,951
| At 31 May 2026 | 104 | 7,919 | 2,065 | 10,088
| Net book value |  |  |  |
| At 31 May 2026 | 313 | 7,526 | 2,679 | 10,518
| At 31 May 2025 | - | 8,638 | 1,455 | 10,093
HOMETYRE GROUP LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026
6. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 21,804 | 28,080
| Other debtors | 565 | 1,163
| Prepayments and accrued income | 2,813 | 1,537
|  | 25,182 | 30,780
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | - | 6,264
| Trade creditors | 161,373 | 150,733
| Other taxation and social security | 17,258 | 11,072
| Other creditors | 113,549 | 114,673
| Accruals | 2,441 | 1,467
|  | 294,621 | 284,209
8. | Commitments under operating leases
| At 31 May 2026 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Not later than 1 year | 11,500 | 13,000
| Later than 1 year and not later than 5 years | - | 11,500
|  | 11,500 | 24,500