FOSTER'S HOMES LIMITED Accounts






FOSTER'S HOMES LIMITED

	Company No. 13437134
		Information for Filing with The Registrar
		30 June 2026

at	30 June 2026
Company No.		13437134	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		5	-	-
	Investment property		6	324,496	324,496

				324,496	324,496
Current assets



	Cash at bank and in hand			8,811	14,229
				8,811	14,229
Creditors: Amount falling due within one year			7	(225,601)	(235,335)
Net current liabilities				(216,790)	(221,106)
Total assets less current liabilities				107,706	103,390
Creditors: Amounts falling due after more than one year			8	(103,000)	(103,000)



Net assets				4,706	390

Capital and reserves
	Called up share capital			2	2



	Profit and loss account		11	4,704	388

Total equity				4,706	390



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 18 September 2026 and signed on its behalf by:
D.L. Foster
Director
18 September 2026

for the year ended 30 June 2026

General information

FOSTER'S HOMES LIMITED is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 13437134

Its registered office is:

14 Brookside

Hatfield

Hertfordshire

AL10 9RR

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover represents the fair value of consideration receivable for goods and services provided in the ordinary course of business, excluding VAT and other sales-related taxes. Revenue is recognised when the company satisfies its performance obligations by transferring control of goods or services to the customer.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture, fittings and equipment

25% Straight line

Leased assets

The company recognises a right-of-use asset and a corresponding lease liability for all leases, except for short-term and low-value leases. Lease liabilities are measured at the present value of future lease payments. Right-of-use assets are depreciated over the lease term. Interest is recognised on the lease liability. Short-term and low-value leases are expensed on a straight-line basis over the lease term.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Taxation
		(a) Tax on profit on ordinary activities	2026	2025
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	1,247	325

		Total corporation tax	1,247	325





		Tax on profit on ordinary activities	1,247	325

		(b) Factors affecting the total tax charge for the period


		0	£	£
		Profit on ordinary activities before tax	6,563	9,519

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	1,247	1,809
		Expenses not deductible for tax purposes	-	(1,484)




		Tax on profit on ordinary activities	1,247	325

5	Tangible fixed assets
			Fixtures, fittings and equipment	Total
			£	£
		Cost or revaluation
		At 1 July 2025	1,931	1,931




		At 30 June 2026	1,931	1,931
		Depreciation
		At 1 July 2025	1,931	1,931




		At 30 June 2026	1,931	1,931
		Net book values
		At 30 June 2026	-	-
		At 30 June 2025	-	-

6	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 July 2025	324,496



		At 30 June 2026	324,496

		The fair value of investment property is included at cost. In the opinion of the directors the fair value of the properties are the same as the cost at the balance sheet date.

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






		Taxes and social security	1,247	325
		Loans from directors	223,333	233,990

		Accruals and deferred income	1,021	1,020
			225,601	235,335

8	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	103,000	103,000






			103,000	103,000

9	Creditors: secured liabilities
			2026	2025
			£	£
		The aggregate amount of secured liabilities included within creditors	103,000	103,000

		The long term loan is secured by a legal charge over the investment property concerned.

Share Capital

2 Ordinary shares of £1 each.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

12	Dividends
			2026	2025
			£	£
		Dividends for the period:
		Dividends paid in the period	1,000	1,000

			1,000	1,000

		Dividends by type:

		Equity dividends	1,000	1,000
			1,000	1,000