A Thomas Homes Limited

A Thomas Homes Limited Accountants' Report For the year ended 28 February 2026
Accountants report You consider that the company is exempt from an audit for the year ended 28 February 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. .................................................... Pope Accountancy Ltd 11 Tanglewood Close Gillingham KENT ME8 0PH 25 September 2026 2

Registered Number: 13181937 A Thomas Homes Limited
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	4	454,256	450,256
		454,256	450,256
Current assets
Debtors	5	2,874	5,292
Cash at bank and in hand		3,847	27,891
		6,721	33,183
Creditors: amount falling due within one year	6	(117,423)	(158,969)
Net current assets		(110,702)	(125,786)

Total assets less current liabilities		343,554	324,470
Creditors: amount falling due after more than one year	7	(292,629)	(292,612)
Provisions for liabilities	8	(8,833)	(8,073)
Net assets		42,092	23,785

Capital and reserves
Called up share capital	9	100	100
Fair Value Reserves	10	37,655	34,415
Profit and loss account		4,337	(10,730)
Shareholders' funds		42,092	23,785

For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 24 September 2026 and were signed on its behalf by:

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Sarah Louise RUSSELL
Director

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Aiken Anthony THOMAS
Director

A Thomas Homes Limited
Notes to the Financial Statements
For the year ended 28 February 2026

General Information

A Thomas Homes Limited is a private company, limited by shares, registered in England and Wales, registration number 13181937, registration address 34 Milsted Road, Gillingham, Kent, ME8 6SU.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

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)

Change in accounting policy

Changes to the accounts layout and terminology have occurred due to a change in accounting software. The changes have no effect on the overall figures.

Details of changes are as follows:

Directors Report and Accountants Report - Changes to wording to give greater clarity of responsibilities and work carried out.

Income Statement - Unrealised gains on property revaluation is now included within other operating income.

Balance Sheet - Investment property is now included within tangible fixed assets. Retained earnings is now referred to as profit and loss account.

Statement of Changes in Equity - Summarise the share capital and retained earning but does not summarise the fair value reserve. This information is located within the notes to the accounts.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover represents the total invoice value of rents receivable during the year, net of Value Added Tax. Rental income is recognized on a straight-line basis over the period of the lease.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties are recognised initially at cost and subsequently measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

2.	Average number of employees Excluding director's. Average number of employees during the year was 0 (2025 : 0).

Indebtedness

Mortgages totaling £292,629 (2025: £292,612) are secured by fixed charges over the company's investment properties by third-party lenders.
The aggregated amount of the loans are payable otherwise than by installments, which fall due for repayment in more than five years from the balance sheet date.

Tangible fixed assets

Cost or valuation	Investment properties	Total
	£	£
At 01 March 2025	450,256	450,256
Additions	-	-
Disposals	-	-
Revaluations	4,000	4,000
At 28 February 2026	454,256	454,256
Depreciation
At 01 March 2025	-	-
Charge for year	-	-
On disposals	-	-
At 28 February 2026	-	-
Net book values
Closing balance as at 28 February 2026	454,256	454,256
Opening balance as at 01 March 2025	450,256	450,256

Valuation Method

The investment property portfolio was valued at the reporting date by Ms Russell, a director of the company. Fair value was determined by reference to current market values provided by online valuation indices, considering the location, desirability, and current economic climate.

Initial Cost

The investments properties including land were originally purchased for £406,513.

Capital Improvements

Since purchasing the properties capital improvements totalling £1,256 have been incurred.

Carrying Value & Revaluation

The cumulative fair value gains recognised to date total £46,488 (2025: £42,488).

Depreciation

Under FRS 102 section 1A, section 16, investment properties are not depreciated as they are measured at fair market value.

Deferred Taxation

Provision has been made for deferred taxation on the cumulative revaluation gains. The deferred tax liability associated with these gains is £8,833 (2025: £8,073).

Security and Charges

The investment properties are subject to fixed legal charges held by third-party lenders as security for the company's mortgage obligations totaling £292,629 (2025: £292,612).

Debtors: amounts falling due within one year

	2026 £		2025 £
Other Debtors	2,874		5,292
	2,874		5,292

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	262	124
Taxation and Social Security	1,017	0
Other Creditors	116,144	158,845
	117,423	158,969

Creditors: amount falling due after more than one year

	2026 £		2025 £
Bank Loans & Overdrafts	292,629		292,612
	292,629		292,612

Provisions for liabilities

	2026 £		2025 £
Deferred Tax	8,833		8,073
	8,833		8,073

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Ordinary shares of £1.00 each	100		100
	100		100

10.

Fair Value Reserves

	2026 £	2025 £
Fair Value Reserve b/fwd	34,415	35,225
Fair Value Reserve Movement	3,240	(810)
	37,655	34,415