E. & P. Homes Limited

E. & P. Homes Limited Accountants' Report For the year ended 31 March 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of E. & P. Homes Limited for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of E. & P. Homes Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance. This report is made solely to the Board of Directors of E. & P. Homes Limited , as a body, in accordance with the terms of our engagement letter dated 02 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of E. & P. Homes Limited and state those matters that we have agreed to state to the Board of Directors of E. & P. Homes Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than E. & P. Homes Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that E. & P. Homes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of E. & P. Homes Limited . You consider that E. & P. Homes Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of E. & P. Homes Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026. .................................................... Help You Accountancy Limited 15 Heatherdene Avenue Crowthorne RG45 6AA 02 September 2026 2

E. & P. Homes Limited
Accountants' Report
For the year ended 31 March 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of E. & P. Homes Limited for the year ended 31 March 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of E. & P. Homes Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of E. & P. Homes Limited , as a body, in accordance with the terms of our engagement letter dated 02 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of E. & P. Homes Limited and state those matters that we have agreed to state to the Board of Directors of E. & P. Homes Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than E. & P. Homes Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that E. & P. Homes Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of E. & P. Homes Limited . You consider that E. & P. Homes Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of E. & P. Homes Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

31 March 2026.

....................................................
Help You Accountancy Limited
15 Heatherdene Avenue
Crowthorne
RG45 6AA
02 September 2026

E. & P. Homes Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	814,000	814,000
		814,000	814,000
Current assets
Debtors	4	208	1,775
Cash at bank and in hand		2,490	2,521
		2,698	4,296
Creditors: amount falling due within one year	5	(25,824)	(26,868)
Net current assets		(23,126)	(22,572)

Total assets less current liabilities		790,874	791,428
Creditors: amount falling due after more than one year	6	(49,728)	(43,063)
Accruals and deferred income		(3,739)	(3,815)
Provisions for liabilities	7	(67,000)	(67,000)
Net assets		670,407	677,550

Capital and reserves
Called up share capital		4	4
Fair Value Reserves	8	321,498	321,498
Profit and loss account		348,905	356,048
Shareholders' funds		670,407	677,550

For the year ended 31 March 2026 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the board of directors on 02 September 2026 and were signed on its behalf by:

-------------------------------
Jacqueline Ann GRIMSHAW
Director

E. & P. Homes Limited
Notes to the Financial Statements
For the year ended 31 March 2026

General Information

E. & P. Homes Limited is a private company, limited by shares, registered in , registration number 05970739, registration address Greenfinches, The Village, Finchampstead, RG40 4JR.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

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 rendering of (rental) services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 April 2025	814,000	814,000
Additions	-	-
Disposals	-	-
At 31 March 2026	814,000	814,000
Depreciation
At 01 April 2025	-	-
Charge for year	-	-
On disposals	-	-
At 31 March 2026	-	-
Net book values
Closing balance as at 31 March 2026	814,000	814,000
Opening balance as at 01 April 2025	814,000	814,000

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	0	1,575
Prepayments & Accrued Income	208	200
	208	1,775

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	(1)	526
Corporation Tax	3,133	3,468
PAYE & Social Security	1,092	1,274
Directors Loan a/c Mr. D Skeet < 1 year	10,800	10,800
Directors Loan a/c Mrs J Grimshaw < 1 year	10,800	10,800
	25,824	26,868

The Company pays the Directors interest on the average Directors loan balances at 9% (2025 - 9%) in line with market conditions, payable annually at the year end and disclosed as other interest payable.

Creditors: amount falling due after more than one year

	2026 £	2025 £
Directors Loan a/c Mr. D Skeet >1y	18,457	16,291
Directors Loan a/c Mrs J Grimshaw >1y	31,271	26,772
	49,728	43,063

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	67,000		67,000
	67,000		67,000

Fair Value Reserves

	2026 £		2025 £
Fair Value Reserve b/fwd	321,498		321,498
	321,498		321,498

Fair Value Reserve

As at 31 March 2026 321,498

The Fair Value reserve represents the unrealised gain, net of deferred tax, if the company sold its investment property in the future at its revalued amount. The company has no plans to sell its property.

Registered Number: 05970739

E. & P. HOMES LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026