REGISTERED NUMBER: 04323287 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

FDC HOMES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D R Kingston

Mrs R L Limmer

Ms E J K Thackray

Mrs R K Wilson

SECRETARY:

Ms E J K Thackray

REGISTERED OFFICE:

42 Ethelburga Drive

Lyminge

Folkestone

Kent

CT18 8JJ

REGISTERED NUMBER:

04323287 (England and Wales)

ACCOUNTANTS:

Cassidys Chartered Accountants

South Stour Offices

South Stour Road

Mersham

Ashford

Kent

TN25 7HS

FIXED ASSETS

Tangible assets

4

28,696

31,659

Investments

5

1

1

Investment property

6

1,101,307

1,101,307

1,130,004

1,132,967

CURRENT ASSETS

Stocks

1,363,580

1,350,704

Debtors

7

283,008

405,548

Cash at bank

27,944

47,350

1,674,532

1,803,602

CREDITORS

Amounts falling due within one year

8

201,085

203,399

NET CURRENT ASSETS

1,473,447

1,600,203

TOTAL ASSETS LESS CURRENT LIABILITIES

2,603,451

2,733,170

PROVISIONS FOR LIABILITIES

33,274

33,274

NET ASSETS

2,570,177

2,699,896

CAPITAL AND RESERVES

Called up share capital

50,000

50,000

Retained earnings

2,520,177

2,649,896

2,570,177

2,699,896

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 24 August 2026 and were signed on its behalf by:

Mrs R L Limmer - Director

1.	STATUTORY INFORMATION

FDC 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.

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.

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.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

82,976

Additions

2,104

At 30 April 2026

85,080

DEPRECIATION

At 1 May 2025

51,317

Charge for year

5,067

At 30 April 2026

56,384

NET BOOK VALUE

At 30 April 2026

28,696

At 30 April 2025

31,659

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

and 30 April 2026

1

NET BOOK VALUE

At 30 April 2026

1

At 30 April 2025

1

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

and 30 April 2026

1,101,307

NET BOOK VALUE

At 30 April 2026

1,101,307

At 30 April 2025

1,101,307

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

308

201

Amounts owed by group undertakings

239,040

364,040

Other debtors

40,807

39,707

VAT

2,853

1,600

283,008

405,548

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Payments on account

-

895

Trade creditors

377

50

Tax

-

5,350

PAYE/NI Control

1,214

586

Other creditors

5,807

4,707

Directors' current accounts

177,037

177,025

Accrued expenses

16,650

14,786

201,085

203,399

9.	RELATED PARTY DISCLOSURES

During the year, total dividends of £120,811 were paid to the directors .

Included within other debtors is a balance of £239,040 (2025: £364,040) due from Escape Holiday Ventures Limited, a wholly owned subsidiary of the company.

At the balance sheet date the company owed the directors £177,037 (2025: £177,025). Interest on these balances are paid to the directors at a rate of 5.25%. All directors' remuneration paid by the company was done so under normal market conditions.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is the Kingston family, who hold 100% of the issue share capital of the parent company collectively, although no individual member of the family has ultimate control.