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Registered number: 11974992
Hastings Homes Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Hastings Homes Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Hastings Homes Limited
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 11974992

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 339 |  | -
Investment Properties | 6 |  | 570,000 |  | 550,000
|  |  | 570,339 |  | 550,000
CURRENT ASSETS
Debtors | 7 | 4,929 |  | 4,391 |
Cash at bank and in hand |  | 3,889 |  | 56,177 |
|  | 8,818 |  | 60,568 |
Creditors: Amounts Falling Due Within One Year | 8 | (7,832 ) |  | (7,833 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 986 |  | 52,735
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 571,325 |  | 602,735
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (646,502 ) |  | (700,294 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (34,692 ) |  | (30,827 )
NET LIABILITIES |  |  | (109,869 ) |  | (128,386 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 4 |  | 4
Non-distributable reserve |  |  | 147,619 |  | 131,419
Profit and Loss Account |  |  | (257,492 ) |  | (259,809 )
SHAREHOLDERS' FUNDS |  |  | (109,869) |  | (128,386)

Page 1
Page 2
Hastings Homes Limited
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

K H Finch Director
20/08/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Hastings Homes Limited
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Hastings Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11974992 . The registered office is No.11 Riverside Riverside Park, Farnham, Surrey, England, GU9 7UG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
At the balance sheet date the company had net liabilities of £109,869 (2025: £128,386). The ability of the company to continue trading is dependent on the continued support of the directors and other creditors. The directors consider that this support will continue to be provided to the company for the foreseeable future and have prepared the accounts on a going concern basis.
The financial statements do not include any adjustments that would result from the withdrawal of support by the directors.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rental of property. Revenue is recognised in the month in which the rents fall due.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Franchise Fees are being amortised evenly over their estimated useful life of five years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 3 Years Straight Line
Computer Equipment | 3 Years Straight Line

2.6. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Hastings Homes Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
2.7. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. 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.
2.9. 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.
2.10. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty or notice of not more than 24 hours.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 June 2025 | 27,600
As at 31 May 2026 | 27,600
Amortisation
As at 1 June 2025 | 27,600
As at 31 May 2026 | 27,600
Net Book Value
As at 31 May 2026 | -
As at 1 June 2025 | -

Page 4
Page 5
Hastings Homes Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
5. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 June 2025 | 11,454 | 949 | 12,403
Additions | 509 | - | 509
As at 31 May 2026 | 11,963 | 949 | 12,912
Depreciation
As at 1 June 2025 | 11,454 | 949 | 12,403
Provided during the period | 170 | - | 170
As at 31 May 2026 | 11,624 | 949 | 12,573
Net Book Value
As at 31 May 2026 | 339 | - | 339
As at 1 June 2025 | - | - | -

6. Investment Property

| 2026
--- | ---
| £
Fair Value
As at 1 June 2025 | 550,000
Revaluations | 20,000
As at 31 May 2026 | 570,000

7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 4,929 |  | 4,391

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 196
Other creditors | 7,832 |  | 7,637
| 7,832 |  | 7,833

Page 5
Page 6
Hastings Homes Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
9. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other loans | 430,518 |  | 350,250
Other creditors | 215,984 |  | 350,044
| 646,502 |  | 700,294

Included within other loans is a loan from Fleet Mortgages Ltd, which is secured in the form of a fixed charge against the freehold property held by the company.
10. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
45 Ordinary A shares of £ 0.02 each | 1 |  | 1
45 Ordinary B shares of £ 0.02 each | 1 |  | 1
5 Ordinary C shares of £ 0.20 each | 1 |  | 1
5 Ordinary D shares of £ 0.20 each | 1 |  | 1
| 4 |  | 4

Page 6