REGISTERED NUMBER: 06035758

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

CROMPTON HOMES LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

Mr K L Kakalov

REGISTERED OFFICE:

869 High Road

London

N12 8QA

REGISTERED NUMBER:

06035758

ACCOUNTANTS:

Beavis Morgan LLP

869 High Road

London

N12 8QA

FIXED ASSETS

Tangible assets

3

341

509

CURRENT ASSETS

Debtors

4

1,948,907

151,155

Cash at bank

114,262

1,297

2,063,169

152,452

CREDITORS

Amounts falling due within one year

5

2,058,644

151,170

NET CURRENT ASSETS

4,525

1,282

TOTAL ASSETS LESS CURRENT LIABILITIES

4,866

1,791

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

4,766

1,691

SHAREHOLDERS' FUNDS

4,866

1,791

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2026 and were signed by:

Mr K L Kakalov - Director

1.	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.

Crompton Homes Ltd has decided that FRS 105 is not longer appropriate for the year-ended 31 March 2025 and now has to transition to FRS 102.

The company must apply the provisions of FRS 102 from the date of transition. The comparative year will be the 31 March 2025 accounts and this year started on 1 April 2024. The date of transition to FRS 102 is therefore 1 April 2024.

The financial statements have been prepared on a going concern basis as the director is satisfied that the company will have adequate resources to meet its liabilities to third parties, as they fall due.

Turnover

Turnover represents the proceeds of property sales and invoiced contract work, excluding value added tax.

Tangible fixed assets

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

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.	EMPLOYEES AND DIRECTORS

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

3.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

1,133

DEPRECIATION

At 1 April 2025

624

Charge for year

168

At 31 March 2026

792

NET BOOK VALUE

At 31 March 2026

341

At 31 March 2025

509

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

13,242

Amounts owed by participating interests

8,971

5,001

Amounts recoverable on contract

1,916,000

121,728

Other debtors

23,936

11,184

1,948,907

151,155

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

69,189

8,111

Amounts owed to participating interests

1,855,587

-

Taxation and social security

4,390

60

Other creditors

129,478

142,999

2,058,644

151,170

6.	RELATED PARTY DISCLOSURES

Included in creditors amounts falling due within one year, is an interest free amount of £2,454 (2025: £132,866) due to the director, Mr K Kakalov.

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr K L Kakalov.