ACCOUNTS - Final Accounts preparation

Registered number: 16191304

TAILORED HOUSING SOLUTIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2026

TAILORED HOUSING SOLUTIONS LIMITED

REGISTERED NUMBER: 16191304

BALANCE SHEET

AS AT 31 MARCH 2026

		2026
Note		£

Fixed assets
Investment property	4		941,783
			941,783
Current assets
Cash at bank and in hand		18,706
		18,706
Creditors: amounts falling due within one year	5	(507,766)
Net current (liabilities)/assets			(489,059)
Total assets less current liabilities			452,724
Creditors: amounts falling due after more than one year	6		(445,446)

Net assets			7,278

Capital and reserves
Called up share capital	7	100
Profit and loss account		7,178
		7,278

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TAILORED HOUSING SOLUTIONS LIMITED

REGISTERED NUMBER: 16191304

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 October 2026.

Neha Bhatti

Director

The notes on pages 3 to 7 form part of these financial statements.

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TAILORED HOUSING SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

1.	General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the
United Kingdom, registration number 16191304. The Company's registered office is Sterling House, 71 Francis Road, Birmingham, West Midlands, England, B16 8SP.

The financial statements are presented in sterling which is the functional currency of the company and the
financial statements are rounded to the nearest £1.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

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TAILORED HOUSING SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

2.Accounting policies (continued)

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

2.7

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

2.8

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.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The average monthly number of employees, including directors, during the period was 1.

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TAILORED HOUSING SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

4.	Investment property

		Freehold investment property
		£
	Valuation
	Additions at cost	941,783
	At 31 March 2026	941,783

The 2026 valuations were made by the director, on an open market value basis.

5.	Creditors: Amounts falling due within one year
		2026
		£

	Amounts owed to group undertakings	216,900
	Corporation tax	5,202
	Other creditors	284,050
	Accruals and deferred income	1,614
		507,766

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TAILORED HOUSING SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

6.	Creditors: Amounts falling due after more than one year
		2026
		£

	Bank loans	445,446
		445,446

	The following liabilities were secured:
					2026
					£


	Bank loans	445,446
		445,446

Details of security provided:

Bank loans are secured against the assets of the company which contain fixed and floating charges and a negative pledge.

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TAILORED HOUSING SOLUTIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 MARCH 2026

7.	Share capital
		2026
		£

		Allotted, called up and fully paid

		100 Ordinary shares shares of £1.00 each	100

Upon incorporation 100 Ordinary shares of £1 each were issued at par value.

8.	Related party transactions
	As at the balance sheet date £284,049 was due to the director. This loan is interest free and repayable on demand.

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