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REGISTERED NUMBER: 05854046 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

HALSBURY HOMES LIMITED
HALSBURY HOMES LIMITED (REGISTERED NUMBER: 05854046)

ABRIDGED BALANCE SHEET
30 September 2025

2025 2024
Notes £    £    £    £   
ASSETS

FIXED ASSETS
Tangible assets 4 346,527 407,663

CURRENT ASSETS
Debtors 16,959,785 18,707,539
Cash at bank 12,611 34,583
16,972,396 18,742,122
17,318,923 19,149,785

CAPITAL, RESERVES AND LIABILITIES

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 101,685 122,047
101,686 122,048

DEFERRED TAX 86,630 101,915

CREDITORS 17,130,607 18,925,822
17,318,923 19,149,785

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 notes form part of these financial statements

HALSBURY HOMES LIMITED (REGISTERED NUMBER: 05854046)

ABRIDGED BALANCE SHEET - continued
30 September 2025


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

All the members have consented to the preparation of an abridged Balance sheet for the year ended 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 September 2026 and were signed on its behalf by:





P P Jeans - Director


The notes form part of these financial statements

HALSBURY HOMES LIMITED (REGISTERED NUMBER: 05854046)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 September 2025

1. STATUTORY INFORMATION

Halsbury Homes Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05854046 and the registered office is Seymour House, Loddon, Norwich Norfolk, NR14 6JD. The presentation currency of the financial statements is 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.

Revenue recognition
Revenue comprises the fair value of the consideration received or receivable for the sale of management services to related companies in the ordinary course of the company's activities. Revenue is net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
- The amount of revenue can be reliably measured;
- it is probable that future economic benefits will flow to the entity;
- and specific criteria have been met for each of the company's activities.

Tangible fixed assets
Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible assets includes directly attributable costs incurred in their acquisition and installation.

Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Furniture, fixtures and fittings- 25% on reducing balance
Computer and office equipment- 20% Straight line
Motor vehicles- 25% on reducing balance

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand, deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

HALSBURY HOMES LIMITED (REGISTERED NUMBER: 05854046)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2025

2. ACCOUNTING POLICIES - continued
Provisions
Provisions are recognised when the company has a present legal or constructive obligation as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Provisions are measured at the best estimate of the expenditure required to settle the obligation at the balance sheet date.

Borrowings
Interest-bearing borrowings are recorded at transaction price, net of transaction costs. They are subsequently measured at amortised cost.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits
reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively
enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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 18 (2024 - 22 ) .

HALSBURY HOMES LIMITED (REGISTERED NUMBER: 05854046)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 September 2025

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2024 868,788
Additions 60,697
Disposals (38,558 )
At 30 September 2025 890,927
DEPRECIATION
At 1 October 2024 461,125
Charge for year 117,857
Eliminated on disposal (34,582 )
At 30 September 2025 544,400
NET BOOK VALUE
At 30 September 2025 346,527
At 30 September 2024 407,663