REGISTERED NUMBER: 05325970 (England and Wales)

Financial Statements

for the Year Ended 31 January 2026

for

SUMMERHILL HOMES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Hurst

SECRETARY:

Swanarrow Limited

REGISTERED OFFICE:

1 Brook Court

Blankeney Road

Beckenham

Kent

BR3 1HG

REGISTERED NUMBER:

05325970 (England and Wales)

ACCOUNTANTS:

Maths Partnership

1 Brook Court

Blakeney Road

Beckenham

Kent

BR3 1HG

FIXED ASSETS

Tangible assets

4

2,417

3,240

CURRENT ASSETS

Debtors

5

312

44,301

Cash at bank and in hand

49,636

7,827

49,948

52,128

CREDITORS

Amounts falling due within one year

6

23,980

21,202

NET CURRENT ASSETS

25,968

30,926

TOTAL ASSETS LESS CURRENT LIABILITIES

28,385

34,166

CREDITORS

Amounts falling due after more than one year

7

(1,775

)

(11,691

)

PROVISIONS FOR LIABILITIES

(451

)

(606

)

NET ASSETS

26,159

21,869

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

26,157

21,867

SHAREHOLDERS' FUNDS

26,159

21,869

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 October 2026 and were signed by:

C Hurst - Director

1.	STATUTORY INFORMATION

Summerhill Homes Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

and 31 January 2026

6,386

11,510

2,600

20,496

DEPRECIATION

At 1 February 2025

5,191

9,634

2,431

17,256

Charge for year

298

469

56

823

At 31 January 2026

5,489

10,103

2,487

18,079

NET BOOK VALUE

At 31 January 2026

897

1,407

113

2,417

At 31 January 2025

1,195

1,876

169

3,240

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

-

44,000

Other debtors

312

301

312

44,301

All debtors are payable within one year and have therefore not been discounted.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts (see note 8)

10,648

10,648

Trade creditors

524

3,621

Taxation and social security

3,525

4,526

Other creditors

9,283

2,407

23,980

21,202

All creditors are payable within one year and have therefore not been discounted.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans (see note 8)

1,775

11,691

8.

LOANS

An analysis of the maturity of loans is given below:

31.1.26

31.1.25

£

£

Amounts falling due within one year or on demand:

Bank loans

10,648

10,648

Amounts falling due between one and two years:

Bank loans - 1-2 years

1,775

10,648

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

1,043