REGISTERED NUMBER: 08614356 (England and Wales)

FOUNTAIN HOMES (UK) LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

T W Fountain

C J Barker

REGISTERED OFFICE:

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

REGISTERED NUMBER:

08614356 (England and Wales)

ACCOUNTANTS:

Phipps Henson McAllister

Chartered Accountants

22-24 Harborough Road

Kingsthorpe

Northampton

NN2 7AZ

FIXED ASSETS

Investments

4

1,228,639

1,228,639

CURRENT ASSETS

Stocks and work in progress

822,073

745,784

Debtors

5

15,755

15,815

Cash at bank

154,212

304,729

992,040

1,066,328

CREDITORS

Amounts falling due within one year

6

1,550,434

1,617,151

NET CURRENT LIABILITIES

(558,394

)

(550,823

)

TOTAL ASSETS LESS CURRENT LIABILITIES

670,245

677,816

CREDITORS

Amounts falling due after more than one year

7

-

3,333

NET ASSETS

670,245

674,483

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

670,145

674,383

SHAREHOLDERS' FUNDS

670,245

674,483

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 September 2026 and were signed on its behalf by:

T W Fountain - Director

1.	STATUTORY INFORMATION

Fountain Homes (UK) Ltd 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks and work in progress to their present location and condition.

Debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

1,228,639

NET BOOK VALUE

At 31 March 2026

1,228,639

At 31 March 2025

1,228,639

On 27th November 2023 the Company acquired the entire share capital of Hatton Park Developments Limited, a property development company in the construction industry. The acquisition was accounted for using the purchase method.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

VAT

3,000

3,004

Prepayments and accrued income

12,755

12,811

15,755

15,815

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

3,333

10,000

Amounts owed to associate company

574,691

529,691

Trade creditors

-

798

Amounts owed to group undertakings

571,008

573,167

Other creditors

-

2,112

Directors' current accounts

401,383

501,383

Accruals and deferred income

19

-

1,550,434

1,617,151

The bank loan is secured by a fixed and floating charge over all of the company's assets.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 2-5 years

-

3,333

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100