REGISTERED NUMBER: 13677110 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

HOMES AND COTTAGES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L G Pociask

Mrs K B Pociask

SECRETARY:

REGISTERED OFFICE:

68 The Avenue,

Pinner

Middlesex

HA5 5BJ

REGISTERED NUMBER:

13677110 (England and Wales)

ACCOUNTANTS:

Dattani

Chartered Accountants

Scottish Provident House

76/80 College Road

Harrow

Middlesex

HA1 1 BQ

FIXED ASSETS

Tangible assets

4

696,134

467,920

CURRENT ASSETS

Cash at bank

74,396

7,836

CREDITORS

Amounts falling due within one year

5

338,282

491,238

NET CURRENT LIABILITIES

(263,886

)

(483,402

)

TOTAL ASSETS LESS CURRENT LIABILITIES

432,248

(15,482

)

CREDITORS

Amounts falling due after more than one year

6

436,722

-

NET LIABILITIES

(4,474

)

(15,482

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(4,476

)

(15,484

)

(4,474

)

(15,482

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 27 October 2026 and were signed on its behalf by:

Mrs K B Pociask - Director

1.	STATUTORY INFORMATION

HOMES AND COTTAGES LTD 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.

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 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 NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

467,677

575

468,252

Additions

227,892

510

228,402

At 31 October 2025

695,569

1,085

696,654

DEPRECIATION

At 1 November 2024

-

332

332

Charge for year

-

188

188

At 31 October 2025

-

520

520

NET BOOK VALUE

At 31 October 2025

695,569

565

696,134

At 31 October 2024

467,677

243

467,920

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

(1

)

-

Taxation and social security

2,778

-

Other creditors

335,505

491,238

338,282

491,238

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

436,722

-

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

436,722

-