Homxury Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 15265751

		30 November 2025		30 November 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		288,609		-

			288,609		-
CURRENT ASSETS
Debtors	5	3,255		12,804
Cash at bank and in hand		1,328		358

		4,583		13,162
Creditors: Amounts Falling Due Within One Year	6	(311,908 )		(13,629 )

NET CURRENT ASSETS (LIABILITIES)			(307,325 )		(467 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(18,716 )		(467 )

NET LIABILITIES			(18,716 )		(467 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			(18,717 )		(468 )

SHAREHOLDERS' FUNDS			(18,716)		(467)

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Homxury Ltd

Balance Sheet (continued)

As At 30 November 2025

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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr Chui Ying Tsang

Director

25 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Homxury Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15265751 . The registered office is 303B 10 Courtenay Road, East Lane Business Park, Wembley, HA9 7ND.

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. Turnover

The turnover shown in the profit and loss account represents amounts invoiced during the year exclusive of Value Added Tax.

2.3. 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

15% on cost

2.4. Investment Properties

All investment properties are properties which are held either to earn rental income or for capital appreciation or for both. Investment properties are recognised initially at cost. Subsequent to initial recognition.

1) Investment properties whose fair value can be measured reliably withour undue cost or effort are held at fair value. Changes in fair value are recognised in the profit and loss account.

2) No depreciation is provided for.

Investment properties fair value is determined by the directors based on his understanding of preoperty market conditions and the specific properties concerned. Any gain or loss arising from a change in fair value is recognised in the profit and loss account.

2.5. Financial Instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as

either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidence a

residual interest in the assets of the company after deducting all of its liabilities.

Basic financial instruments

Trade and other debtors

Trade and other debtors are recognised initially at transaction price plus attributable transaction costs. Subsequent to

initial recognition they are measured at amortised cost using the effective interest method, less any impairment

losses. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal

business terms, then it is measured at the present value of future payments discounted at a market rate for a similar

debt instrument.

Trade and other creditors

Trade and other creditors are recognised initially at transaction price less attributable transaction costs. Subsequent to

initial recognition they are measured at amortised cost using the effective interest method. If the arrangement

constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is

measured at the present value of future payments discounted at a market rate for a similar debt instrument.

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Homxury Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

2.6. 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.

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.

2.7. Acquisitions and disposals of properties

Acquisitions and disposals are considered to have taken place at the date of legal completion and are included in the

financial statements accordingly.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Investment Properties	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 December 2024	-	-	-
Additions	287,660	1,117	288,777

As at 30 November 2025	287,660	1,117	288,777

Depreciation
As at 1 December 2024	-	-	-
Provided during the period	-	168	168

As at 30 November 2025	-	168	168

Net Book Value
As at 30 November 2025	287,660	949	288,609

As at 1 December 2024	-	-	-

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Homxury Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Cost or valuation as at 30 November 2025 represented by:

	Investment Properties	Fixtures & Fittings	Total
	£	£	£
At cost	-	1,117	1,117
At valuation	287,660	-	287,660

	287,660	1,117	288,777

The company's investment properties are included in the Financial Statements at Director's valuation.

The company's residential properties valued using a sales valuation approach, derived from recent comparable transactions in the market, adjusted by applying discounts to reflect status of occupation and condition.

The historical cost of investment properties are £287,660.

5. Debtors

	30 November 2025	30 November 2024
	£	£
Due within one year
Other debtors	3,255	12,804

6. Creditors: Amounts Falling Due Within One Year

	30 November 2025	30 November 2024
	£	£
Other creditors	311,908	13,629

Other creditors include amounts aggregating £310,709 (2024: £13,229) due to the director of this company. The loan is

interest free and repayable on demand.

7. Share Capital

	30 November 2025	30 November 2024
	£	£
Allotted, Called up and fully paid	1	1

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