REGISTERED NUMBER: 09334073 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Henry Douglas Homes Ltd

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

5

DIRECTOR:

Mr A E Jennings

REGISTERED OFFICE:

4 Cromwell Court

New Street

Aylesbury

Buckinghamshire

HP20 2PB

REGISTERED NUMBER:

09334073 (England and Wales)

FIXED ASSETS

Tangible assets

4

8,696

987

Investment property

5

444,523

444,523

453,219

445,510

CURRENT ASSETS

Stocks

705,518

659,565

Debtors

6

1,852

1,862

Cash at bank

1,583

1,567

708,953

662,994

CREDITORS

Amounts falling due within one year

7

(659,817

)

(583,439

)

NET CURRENT ASSETS

49,136

79,555

TOTAL ASSETS LESS CURRENT LIABILITIES

502,355

525,065

CREDITORS

Amounts falling due after more than one year

8

(307,500

)

(312,830

)

PROVISIONS FOR LIABILITIES

(1,652

)

-

NET ASSETS

193,203

212,235

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

193,103

212,135

193,203

212,235

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 August 2026 and were signed by:

Mr A E Jennings - Director

1.	STATUTORY INFORMATION

Henry Douglas 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

33% on reducing balance and 25% on cost

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.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Fixed assets

All fixed assets are initially recorded at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

4,888

Additions

11,995

At 31 December 2025

16,883

DEPRECIATION

At 1 January 2025

3,901

Charge for year

4,286

At 31 December 2025

8,187

NET BOOK VALUE

At 31 December 2025

8,696

At 31 December 2024

987

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 January 2025

and 31 December 2025

444,523

NET BOOK VALUE

At 31 December 2025

444,523

At 31 December 2024

444,523

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

729

615

Other debtors

1,123

1,247

1,852

1,862

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,409

9,476

Trade creditors

419

2,717

Taxation and social security

-

619

Other creditors

654,989

570,627

659,817

583,439

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

307,500

312,830