Raemore Homes Limited 30/11/2025 iXBRL

Company registration number: 14813759

Raemore Homes Limited

Unaudited filleted financial statements

For the year ended

30 November 2025

Raemore Homes Limited

Contents

Statement of financial position

Notes to the financial statements

Raemore Homes Limited

Statement of financial position

30 November 2025

		30/11/25		30/11/24
	Note	£	£	£	£

Fixed assets
Tangible assets	3	131,363		-
Investment property		-		-
		________		________
			131,363		-

Current assets
Debtors	4	2,435,517		1,545,276
Cash at bank and in hand		747,226		199,699
		________		________
		3,182,743		1,744,975
Creditors: amounts falling due
within one year	5	( 2,694,561)		( 1,685,587)
		________		________
Net current assets			488,182		59,388
			________		________
Total assets less current liabilities			619,545		59,388

Creditors: amounts falling due
after more than one year	6		( 97,698)		-

Provisions for liabilities			( 32,841)		-

			________		________
Net assets			489,006		59,388
			________		________

Capital and reserves
Called up share capital			1		1
Profit and loss account			489,005		59,387
			________		________
Shareholders funds			489,006		59,388
			________		________

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 20 August 2026 , and are signed on behalf of the board by:

Mr M J Rae

Director

Company registration number: 14813759

Raemore Homes Limited

Notes to the financial statements

Year ended 30 November 2025

1. Accounting policies

General information

The company is a private company limited by shares, registered in England and Wales, registration number 14813759 . The address of the registered office is Oxford Chambers, New Oxford Street, Workington, Cumbria, CA14 2LR.

Basis of preparation

These financial statements have been prepared in compliance with the provisions of FRS102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied with the same financial statements.

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the year.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible fixed assets are included at cost less depreciation.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Motor vehicles	-	15 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash- generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Deferred tax is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.

Financial instruments

Basic financial instruments are initially recognised at amortised cost, except for fixed asset investments which are measured at fair value, with charges recognised in the fair value reserve.

2. Employee numbers

The average number of persons employed by the company during the year amounted to Nil (2024: Nil).

3. Tangible assets

	Motor vehicles	Total
	£	£
Cost
At 1 December 2024	-	-
Additions	154,545	154,545
	________	________
At 30 November 2025	154,545	154,545
	________	________
Depreciation
At 1 December 2024	-	-
Charge for the year	23,182	23,182
	________	________
At 30 November 2025	23,182	23,182
	________	________
Carrying amount
At 30 November 2025	131,363	131,363
	________	________
At 30 November 2024	-	-
	________	________

4. Debtors

	30/11/25	30/11/24
	£	£
Amounts owed by group undertakings and undertakings in which the company has a participating interest	2,435,517	1,545,276
	________	________

5. Creditors: amounts falling due within one year

	30/11/25	30/11/24
	£	£
Bank loans and overdrafts	770,805	1,493,964
Corporation tax	110,365	-
Other creditors	1,813,391	191,623
	________	________
	2,694,561	1,685,587
	________	________

6. Creditors: amounts falling due after more than one year

	30/11/25	30/11/24
	£	£
Other creditors	97,698	-
	________	________

7. Company information

The company is registered in England and its registered number is 14813759 . The company is a private company limited by shares. Its registered office is Oxford Chambers, New Oxford Street, Workington, CA14 2LR.