REGISTERED NUMBER: 01977007 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Days New Homes Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Day

N S Day

REGISTERED OFFICE:

Suite SE104E

Innovation Centre

Priorslee Campus

Telford

Shropshire

TF2 9FT

REGISTERED NUMBER:

01977007 (England and Wales)

ACCOUNTANTS:

Haines Watts Wolverhampton Limited

Keepers Lane

The Wergs

Wolverhampton

West Midlands

WV6 8UA

FIXED ASSETS

Tangible assets

4

152,438

148,938

CURRENT ASSETS

Stocks

1,205,223

2,259,799

Debtors

5

459,977

586,748

Cash at bank and in hand

1,044,338

354,413

2,709,538

3,200,960

CREDITORS

Amounts falling due within one year

6

429,701

633,488

NET CURRENT ASSETS

2,279,837

2,567,472

TOTAL ASSETS LESS CURRENT LIABILITIES

2,432,275

2,716,410

CREDITORS

Amounts falling due after more than one year

7

(459,773

)

(528,385

)

PROVISIONS FOR LIABILITIES

(407,319

)

(406,074

)

NET ASSETS

1,565,183

1,781,951

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

1,564,183

1,780,951

SHAREHOLDERS' FUNDS

1,565,183

1,781,951

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

A J Day - Director

1.	STATUTORY INFORMATION

Days New 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 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.

The financial statements have been prepared on a going concern basis. The Directors have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. Based on these assessments, given the measures that could be undertaken to mitigate the current adverse conditions, and the current resources available, the Directors have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

The turnover shown in the profit and loss account is the amount receivable for the provision of goods and services falling within the Company's activities, net of Value Added Tax, rebates and trade discounts.

Turnover from the provision of goods and services are recognised in the accounting period in which the Company obtains the right to consideration in exchange for its performance and when the amounts to be recognised are fixed or determinable and collectability is reasonably assured.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Work in progress

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 January 2025

292,374

39,572

130,248

462,194

Additions

222

-

42,083

42,305

Disposals

-

-

(22,995

)

(22,995

)

At 31 December 2025

292,596

39,572

149,336

481,504

DEPRECIATION

At 1 January 2025

202,190

32,751

78,315

313,256

Charge for year

13,589

1,204

16,948

31,741

Eliminated on disposal

-

-

(15,931

)

(15,931

)

At 31 December 2025

215,779

33,955

79,332

329,066

NET BOOK VALUE

At 31 December 2025

76,817

5,617

70,004

152,438

At 31 December 2024

90,184

6,821

51,933

148,938

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

42,083

At 31 December 2025

42,083

DEPRECIATION

Charge for year

5,260

At 31 December 2025

5,260

NET BOOK VALUE

At 31 December 2025

36,823

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

20,631

149

Amounts owed by group undertakings

50,053

7,387

Other debtors

374,320

560,503

Tax

-

13,224

VAT

3,563

5,203

Prepayments and accrued income

11,410

282

459,977

586,748

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,739

9,486

Hire purchase contracts

6,710

-

Trade creditors

23,129

21,505

Corporation tax

-

2,544

Other creditors

355,590

535,590

Directors' current accounts

28,204

54,124

Accruals and deferred income

6,329

10,239

429,701

633,488

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

5,132

9,726

Bank loans - 2-5 years

-

5,659

Hire purchase contracts

11,641

-

Other loans - 1-2 years

180,000

180,000

Other loans - 2-5 years

263,000

333,000

459,773

528,385

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

18,351

-

Hire purchase liability is secured against the assets to which it relates.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary

£1

1,000

1,000

10.	ULTIMATE CONTROLLING PARTY

The ultimate parent undertaking is Zillacon Holdings Ltd, a company registered in England and Wales whose registered office is Suite Se104 E Innovation Centre University Of Wolverhampton, Telford Campus, Priorslee, Telford, Shropshire, United Kingdom, TF2 9FT.

11.	OTHER PROVISIONS

Other provisions relate to potential rectification costs in respect of work carried out under contracts and other development building work. The company remains liable for the costs of such rectification for a period of up to 10 years following completion of the work. However, it is anticipated that most of the expenditure would be incurred within two to five years of the balance sheet date.