Habitat Lettings Limited - Filleted accounts

Registered number

09642941

Habitat Lettings Limited

Filleted Accounts

30 June 2026

Habitat Lettings Limited
Registered number:		09642941
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		20,300			25,375
Investments	4		2,056,695			2,056,695
			2,076,995			2,082,070

Current assets
Debtors	5	2,588			1,882
Cash at bank and in hand		29,409			21,373
		31,997			23,255

Creditors: amounts falling due within one year	6	(1,324,049)			(1,437,927)

Net current liabilities			(1,292,052)			(1,414,672)

Total assets less current liabilities			784,943			667,398


Provisions for liabilities			(143,737)			(143,737)


Net assets			641,206			523,661

Capital and reserves
Called up share capital			100			100
Profit and loss account			641,106			523,561

Shareholders' funds			641,206			523,661

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Simon Penson
Director
Approved by the board on 15 September 2026

Habitat Lettings Limited
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			0		0


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 July 2025	10,421		49,005		59,426
	At 30 June 2026	10,421		49,005		59,426

	Depreciation
	At 1 July 2025	5,118		28,933		34,051
	Charge for the year	1,061		4,014		5,075
	At 30 June 2026	6,179		32,947		39,126

	Net book value
	At 30 June 2026	4,242		16,058		20,300
	At 30 June 2025	5,303		20,072		25,375


	Freehold land and buildings:			2026		2025
£					£
	Historical cost			1,602,589		1,602,589
	Cumulative depreciation based on historical cost			-		-
				1,602,589		1,602,589


4	Investments

Other
investments
£
	Cost
	At 1 July 2025					2,056,695

	At 30 June 2026					2,056,695


5	Debtors			2026		2025
£					£

	Trade debtors			524		-
	Other debtors			2,064		1,882
				2,588		1,882


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Amounts owed to group undertakings and undertakings in which the company has a participating interest			160,000		-
	Taxation and social security costs			40,873		9,024
	Other creditors			1,123,176		1,428,903
				1,324,049		1,437,927


7	Controlling party

	Since 22 April 2026 The company is a wholly-owned subsidiary of Penson Holdco Limited, a company incorporated in England. Its registered office is:
	Old Warden
	St Ann's Fort
	King's Lynn
	Norfolk
	PE30 2EU

	Penson Holdco Limited is controlled by Mr S and Mrs H Penson

8	Other information

	Habitat Lettings Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Springwood
	8 Greatford Gardens
	Greatford
	Stamford
	PE9 4PX