Tayne Homes Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09307432 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

TAYNE HOMES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr B G Tayne

Mrs G Tayne

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

09307432 (England and Wales)

ACCOUNTANTS:

Galloways Accounting Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

4

2,312

2,471

Investment property

5

680,000

682,312

682,471

CURRENT ASSETS

Debtors

6

15,176

10,394

Cash at bank

16,317

19,916

31,493

30,310

CREDITORS

Amounts falling due within one year

7

(25,171

)

(35,073

)

NET CURRENT ASSETS/(LIABILITIES)

6,322

(4,763

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

688,634

677,708

CREDITORS

Amounts falling due after more than one
year

8

(382,556

)

(370,427

)

PROVISIONS FOR LIABILITIES

9

(97,000

)

(97,000

)

NET ASSETS

209,078

210,281

CAPITAL AND RESERVES

Called up share capital

1

Revaluation reserve

309,587

Retained earnings

(100,510

)

(99,307

)

SHAREHOLDERS' FUNDS

209,078

210,281

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 30 August 2026 and were signed on its behalf by:

Mr B G Tayne - Director

1.	STATUTORY INFORMATION

Tayne 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.

The presentation currency of the financial statements is Pound Sterling (£).

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.

Turnover represents rents receivable, and is recognised based on the period it relates to.

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 - 25% straight line

Computer equipment - 25% straight line

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Investment property

Investment property, which is property held to earn rentals and/or capital appreciation, is initially recognised at cost, which includes purchase cost and directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit and loss.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Going concern

The accounts have been prepared on the going concern basis as the directors have confirmed they will continue to support the company in the foreseeable future.

3.

EMPLOYEES

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 December 2024

5,022

850

5,872

Additions

-

1,066

At 30 November 2025

5,022

1,916

6,938

DEPRECIATION

At 1 December 2024

2,622

779

3,401

Charge for year

887

338

1,225

At 30 November 2025

3,509

1,117

4,626

NET BOOK VALUE

At 30 November 2025

1,513

799

2,312

At 30 November 2024

2,400

71

2,471

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 December 2024

and 30 November 2025

680,000

NET BOOK VALUE

At 30 November 2025

680,000

At 30 November 2024

680,000

Investment property is valued on an open market basis on 30/11/2025 by the directors.

If investment properties had not been revalued by the directors, they would have been included at the historical cost £273,413 (2024: £273,413).

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Other debtors

2,841

5,250

Directors' current accounts

-

4,414

Prepayments and accrued income

12,335

730

15,176

10,394

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts

2,278

Trade creditors

184

2,302

Social security and other taxes

169

Other creditors

2,640

1,826

Directors' current accounts

17,260

26,398

Accruals and deferred income

2,640

2,100

25,171

35,073

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans - 1-2 years

2,278

Bank loans - 2-5 years

5,695

7,973

Mortgage

374,583

360,176

382,556

370,427

Amounts falling due in more than five years:

Repayable by instalments

Mortgage

374,583

360,176

The bank loans are secured by way of a fixed and floating charge over current and future assets of the company.

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

97,000

Deferred

tax

£

Balance at 1 December 2024

97,000

Balance at 30 November 2025

97,000