Homestay Property Services Ltd

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

Registered number: 14183074

		31 December 2025		30 June 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		862,167		442,747

			862,167		442,747
CURRENT ASSETS
Debtors	5	938		1,200
Cash at bank and in hand		98,926		580,428

		99,864		581,628
Creditors: Amounts Falling Due Within One Year	6	(1,004,550 )		(1,019,084 )

NET CURRENT ASSETS (LIABILITIES)			(904,686 )		(437,456 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(42,519 )		5,291

NET (LIABILITIES)/ASSETS			(42,519 )		5,291

CAPITAL AND RESERVES
Called up share capital	7		2		1
Profit and Loss Account			(42,521 )		5,290

SHAREHOLDERS' FUNDS			(42,519)		5,291

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Homestay Property Services Ltd

Balance Sheet (continued)

As At 31 December 2025

For the period ending 31 December 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

Sam Nicholas Havill

Director

14 August 2026

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

1. General Information

Homestay Property Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14183074 . The registered office is Stamford House Calcot Park, Calcot, Reading, RG31 7RN.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern. The directors believe that the company would have sufficient resources to continue to trade for foreseeable future.

2.3. Turnover

Revenue is recognised to the extent that the company obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value of the consideration received, excluding discounts, rebates, VAT and other sales taxes or duty. The following criteria must also be met before revenue is recognised:

Income from investment properties

Rental income from investment properties leased out under an operating lease is recognised in the income statement on a straight-line basis over the term of the lease. Lease incentives granted are recognised as an integral part of the total rental income over the life of the lease.

Service charge income is recognised as revenue in the period to which it relates.

Interest income

Revenue is recognised as interest accrues using the effective interest method.

2.4. 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:

Furniture, fixtures and equipment	25% on Reducing Balance
Computer Equipment	25% on Reducing Balance

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Homestay Property Services Ltd

Notes to the Financial Statements (continued)

For the Period 1 July 2025 to 31 December 2025

2.5. Investment Properties

Investment properties, including freehold and long leasehold properties, are those which are held either to earn rental income or for capital appreciation or both. Investment properties include property that is being constructed or developed for future use as an investment property.

Investment properties are initially recognised at cost which includes purchase cost and any directly attributable expenditure.

Investment properties whose fair value can be measured reliably are measured at fair value, based on the market valuations.

Any surplus or deficit on revaluation is recognised in the income statement as a fair value gains and losses.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2025: 1)

4. Tangible Assets

	Investment Properties	Furniture, fixtures and equipment	Computer Equipment	Total
	£	£	£	£
Cost or Valuation
As at 1 July 2025	427,292	15,455	-	442,747
Additions	471,958	3,289	649	475,896
Revaluation	(54,250 )	-	-	(54,250 )

As at 31 December 2025	845,000	18,744	649	864,393

Depreciation
As at 1 July 2025	-	-	-	-
Provided during the period	-	2,178	48	2,226

As at 31 December 2025	-	2,178	48	2,226

Net Book Value
As at 31 December 2025	845,000	16,566	601	862,167

As at 1 July 2025	427,292	15,455	-	442,747

The investment properties are valued, at balance sheet date, by directors of the company based on the assessment of available market information and property condition. The directors believe that their valuation would not be materially different from the professional valuation.

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Homestay Property Services Ltd

Notes to the Financial Statements (continued)

For the Period 1 July 2025 to 31 December 2025

5. Debtors

	31 December 2025	30 June 2025
	£	£
Due within one year
Trade debtors	-	552
Prepayments and accrued income	938	648

	938	1,200

6. Creditors: Amounts Falling Due Within One Year

	31 December 2025	30 June 2025
	£	£
Trade creditors	402	1,210
Other creditors	-	17,172
Accruals and deferred income	2,639	720
Director's loan account	1,001,509	999,982

	1,004,550	1,019,084

7. Share Capital

	31 December 2025	30 June 2025
	£	£
Allotted, Called up and fully paid	2	1

8. Related Party Transactions

Included in creditor's due within one year is amount of £1,001,509 (2025:£999,982 ) owed to director. The amount is interest free and repayable on demand.

9. Other Note

Subsequent to the year end, Sam Havill and Deborah Havill transferred their entire shareholding in the company to West Riviera Holdings Ltd (Co. No. 16968467).

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