ACCOUNTS - Final Accounts preparation

Registered number: 09821147

ALBROUGH HOMES LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2026

ALBROUGH HOMES LIMITED

REGISTERED NUMBER: 09821147

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£

FIXED ASSETS
Investment property	4		600,025		600,025
			600,025		600,025
CURRENT ASSETS
Stocks	5	220,607		201,136
Debtors: amounts falling due within one year	6	-		3,110
Cash at bank and in hand	7	22,873		11,049
		243,480		215,295
Creditors: amounts falling due within one year	8	(18,223)		(13,535)
NET CURRENT ASSETS			225,257		201,760
TOTAL ASSETS LESS CURRENT LIABILITIES			825,282		801,785
Creditors: amounts falling due after more than one year	9		(526,695)		(478,330)

NET ASSETS			298,587		323,455

CAPITAL AND RESERVES
Called up share capital		100	100
Other reserves	10	394,498	483,763
Profit and loss account	10	(96,011)	(160,408)
		298,587	323,455

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 August 2026.

M E Hewitson

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ALBROUGH HOMES LIMITED

REGISTERED NUMBER: 09821147

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

Director

The notes on pages 3 to 6 form part of these financial statements.

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ALBROUGH HOMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	GENERAL INFORMATION

Albrough Homes Limited is a private company, limited by shares, registered in England and Wales and it's registered office is:-

Teesside Grange
Eaglescliffe
Stockton on Tees
TS16 0QH

The presentation currency of the financial statements is the Pound Sterling (£).

2.ACCOUNTING POLICIES

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Hewitson Group Limited as at 31 March 2026 and these financial statements may be obtained from Companies House, Crown Way, Maindy, Cardiff, CF14 3UZ.

2.3

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources and support from the parent company, Hewitson Group Limited, to continue in operational existence for at least the next twelve months.

The financial statements have been prepared under the going concern basis of accounting.

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Contract revenue and contract costs are recognised as revenue and expenses by reference to the stage of completion at the reporting date.

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ALBROUGH HOMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

2.ACCOUNTING POLICIES (continued)

2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.6

Investment property

Investment properties are to be held initially at cost and valued at fair value at each reporting date. In the current year Investment property is held at cost, as the director considers this to be the most accurate reflection of the fair value of the properties.

2.7

Work in progress

Work in progress will be measured at cost until its fair value becomes reliably measurable.

EMPLOYEES

The average monthly number of employees, including directors, during the year was 1 (2025 - 1).

4.	INVESTMENT PROPERTY

		Freehold investment property
		£
	Cost
	At 1 April 2025	600,025
	At 31 March 2026	600,025

Investment property is held at cost, the director considers this to be the most accurate reflection of the fair value of the properties as at 31 March 2026. No formal valuation has taken place.

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ALBROUGH HOMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

5.	WORK IN PROGRESS
		2026	2025
		£	£

Raw materials and consumables	220,607	201,136
	220,607	201,136

DEBTORS

					2026	2025
					£	£


Other debtors	-	3,110
	-	3,110

7.	CASH AND CASH EQUIVALENTS
		2026	2025
		£	£

Cash at bank and in hand	22,873	11,049
	22,873	11,049

8.	CREDITORS: Amounts due within one year
		2026	2025
		£	£

Trade creditors	7,948	1,535
Corporation tax	1,055	-
Accruals and deferred income	9,220	12,000
	18,223	13,535

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ALBROUGH HOMES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

9.	CREDITORS: Amounts due after one year
		2026	2025
		£	£

Amounts owed to group undertakings	526,695	478,330
	526,695	478,330

10.

RESERVES

Profit and loss account

Profit and loss account is the accumlated profits less dividends paid.

11.	CONTROLLING PARTY

The ultimate parent company is Hewitson Group Limited, a private company limited by shares registered in England and Wales. This is the largest and smallest group in which Albrough Homes Limited is included in the consolidation.

The registered office is the same as for Albrough Homes Limited and can be found on the company information page. Consolidated group accounts are prepared by the parent and can be obtained from Companies House, Crown Way, Maindy Cardiff, CF14 3UZ.

12.	AUDITORS' INFORMATION

The auditors' report on the financial statements for the year ended 31 March 2026 was unqualified.

The audit report was signed on 17 September 2026 by Louise Baker MA LLB FCA (Senior statutory auditor) on behalf of Waltons Business Advisers Limited.

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