Maris Homes (Cumbria) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 13154931 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Maris Homes (Cumbria) Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D Lavery

REGISTERED OFFICE:

Venture House

Calne Road

Lyneham

Chippenham

SN15 4PP

BUSINESS ADDRESS:

Avalon

Rickerby

Carlisle

CA3 9AA

REGISTERED NUMBER:

13154931 (England and Wales)

ACCOUNTANTS:

Venture

Chartered Accountants

Venture House

Calne Road

Lyneham

Chippenham

SN15 4PP

FIXED ASSETS

Tangible assets

4

25,835

34,447

CURRENT ASSETS

Debtors

5

751,852

223,778

Investments

6

263,500

Cash at bank

687

590,722

1,016,039

1,078,000

CREDITORS

Amounts falling due within one year

7

3,153

6,958

NET CURRENT ASSETS

1,012,886

1,071,042

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,038,721

1,105,489

PROVISIONS FOR LIABILITIES

-

33,397

NET ASSETS

1,038,721

1,072,092

CAPITAL AND RESERVES

Called up share capital

8

103

Retained earnings

1,038,618

1,071,989

SHAREHOLDERS' FUNDS

1,038,721

1,072,092

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 October 2026 and were signed by:

D Lavery - Director

1.	STATUTORY INFORMATION

Maris Homes (Cumbria) 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 etc

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

The company has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities, including trade and other payables, bank loans and loans from fellow group companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial assets and liabilities are offset and 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

and 31 January 2026

42,342

DEPRECIATION

At 1 February 2025

7,895

Charge for year

8,612

At 31 January 2026

16,507

NET BOOK VALUE

At 31 January 2026

25,835

At 31 January 2025

34,447

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Amounts owed by group undertakings

505,402

190,612

Other debtors

246,450

33,166

751,852

223,778

Included in other debtors is £6,823 due to the company by the director. This is repayable on demand and attracts interest at the official rate.

6.	CURRENT ASSET INVESTMENTS

31.1.26

31.1.25

£

Other

263,500

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade creditors

114

379

Taxation and social security

339

1,939

Other creditors

2,700

4,640

3,153

6,958

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

102

Ordinary A

£1

102

1

Ordinary B

£1

1

103

9.	RELATED PARTY DISCLOSURES

At the year end 2026 £505,402 (2025 (£190,612)) was owed/ (due) from companies under common control. The balance was interest free and repayable on demand.

The company was owed £211,010 from S Lavery.

10.	GOING CONCERN

Following the restructuring set out in the fixed Asset Investment note, the trade of the business was transferred to Maris Construction Ltd. For this reason the accounts are not prepared on a going concern basis.