REGISTERED NUMBER: 11825975 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Grahams Housing Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

2,300

2,373

Investment property

5

1,032,053

966,490

1,034,353

968,863

CURRENT ASSETS

Debtors

6

410,719

762,820

Cash at bank

5

791

410,724

763,611

CREDITORS

Amounts falling due within one year

7

1,408,440

1,337,186

NET CURRENT LIABILITIES

(997,716

)

(573,575

)

TOTAL ASSETS LESS CURRENT LIABILITIES

36,637

395,288

CREDITORS

Amounts falling due after more than one year

8

(709,475

)

(817,396

)

PROVISIONS FOR LIABILITIES

(18,723

)

(18,723

)

NET LIABILITIES

(691,561

)

(440,831

)

CAPITAL AND RESERVES

Called up, allotted and fully paid share capital

100

100

Fair value reserve

79,819

79,819

Retained earnings

(771,480

)

(520,750

)

(691,561

)

(440,831

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 26 August 2026 and were signed on its behalf by:

Mr A Graham - Director

1.	STATUTORY INFORMATION

Grahams Housing Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11825975

Registered office:

C/o Milner Smeaton

Viking House

Falcon Court

Stockton On Tees

TS18 3TS

The presentation currency of the financial statements is the 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 as modified by the revaluation of certain assets.

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.

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.

Taxation

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

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

8,794

Additions

650

At 28 February 2026

9,444

DEPRECIATION

At 1 March 2025

6,421

Charge for year

723

At 28 February 2026

7,144

NET BOOK VALUE

At 28 February 2026

2,300

At 28 February 2025

2,373

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

966,490

Additions

65,563

At 28 February 2026

1,032,053

NET BOOK VALUE

At 28 February 2026

1,032,053

At 28 February 2025

966,490

Fair value at 28 February 2026 is represented by:

£

Valuation in 2021

22,651

Valuation in 2023

6,907

Valuation in 2024

10,000

Valuation in 2025

58,984

Cost

933,511

1,032,053

Freehold investment properties were valued on an open market basis on 28 February 2026.

These valuations were carried out by the director who, whilst not a qualified surveyor, does have many years experience in the property sector. These valuations are further supported by valuations recently carried out by finance providers for mortgage purposes.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Other debtors

410,719

762,820

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

-

1,848

Trade creditors

-

1,560

Taxation and social security

-

8,617

Other creditors

1,408,440

1,325,161

1,408,440

1,337,186

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

709,475

817,396

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

709,475

272,362

9.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.26

28.2.25

£

£

Bank loans

709,475

819,244

The debts are secured with a fixed and floating charge over the assets of the company.