REGISTERED NUMBER: 03272056 (England and Wales)

WYATT LUXURY HOMES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P R Wyatt

D J Williams

REGISTERED OFFICE:

Osbourne House

Monkey Jump, Wellow Common

West Wellow

Romsey

Hampshire

SO51 6BX

REGISTERED NUMBER:

03272056 (England and Wales)

BANKERS:

National Westminster Bank plc

50 Cheap Street

Sherbourne

Dorset

DT9 3BH

FIXED ASSETS

Tangible assets

4

1,220

1,525

Investment property

5

1,030,000

1,030,000

1,031,220

1,031,525

CURRENT ASSETS

Work in progress

84,000

84,000

Debtors

6

1,556

1,915

Cash at bank

573,670

1,871

659,226

87,786

CREDITORS

Amounts falling due within one year

7

(530,236

)

(304,470

)

NET CURRENT ASSETS/(LIABILITIES)

128,990

(216,684

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,160,210

814,841

PROVISIONS FOR LIABILITIES

8

(60,749

)

(60,749

)

NET ASSETS

1,099,461

754,092

CAPITAL AND RESERVES

Called up share capital

100

100

Non distributable P&L reserve

234,213

247,003

Retained earnings

865,148

506,989

SHAREHOLDERS' FUNDS

1,099,461

754,092

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 2 September 2026 and were signed on its behalf by:

P R Wyatt - Director

1.	STATUTORY INFORMATION

Wyatt Luxury Homes Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standards applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies' regime.

The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery

-

15% Reducing balance

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.

Gains on revaluation of investment properties are shown in non-distributable reserve, net of deferred tax.

Income recognition

Rental income is recognised in the period in which the property was occupied.

Nitrate sales shown in the profit and loss account represents amounts invoiced during the year.

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

Financial assets

The Company has elected to apply the provision of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade and other receivables and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method, unless the arrangement constitutes a financial transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Financial liabilities

Basic financial liabilities which include trade and other payables, are initially measured at transaction price and subsequently measured at amortised cost, unless the arrangement constitutes a financing transaction where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Equity instruments

Equity instruments issued by the company are recorded at the fair value of the proceeds received net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2025

and 31 March 2026

3,124

DEPRECIATION

At 1 April 2025

1,599

Charge for year

305

At 31 March 2026

1,904

NET BOOK VALUE

At 31 March 2026

1,220

At 31 March 2025

1,525

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

1,030,000

NET BOOK VALUE

At 31 March 2026

1,030,000

At 31 March 2025

1,030,000

Investment property was valued on an open market basis on 31 March 2026 by the board of Directors. The fair value carried forward was considered to be the open market value.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,556

1,915

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

166,634

19,022

Other creditors

363,602

285,448

530,236

304,470

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

60,749

60,749

Deferred tax

£

Balance at 1 April 2025

60,749

Balance at 31 March 2026

60,749