REGISTERED NUMBER: 10571711 (England and Wales)

CANARY HOMES LIMITED

Unaudited Financial Statements

for the Year Ended 31 January 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

B W Rea

Registered office:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

Registered number:

10571711 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Cubo Birmingham

Office 401, 4th Floor

Two Chamberlain Square

Birmingham

B3 3AX

Fixed assets

Tangible assets

4

328

437

Investments

5

100,000

101,548

100,328

101,985

Current assets

Debtors

6

127,745

190,688

Cash at bank

54,829

29,676

182,574

220,364

Creditors

Amounts falling due within one year

7

(431,755

)

(438,180

)

Net current liabilities

(249,181

)

(217,816

)

Total assets less current liabilities

(148,853

)

(115,831

)

Capital and reserves

Called up share capital

100

100

Retained earnings

(148,953

)

(115,931

)

Shareholders' funds

(148,853

)

(115,831

)

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 October 2026 and were signed by:

B W Rea - Director

1.	Statutory information

Canary 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 as modified by the revaluation of certain assets.

The financial statements have been prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

The principal accounting policies adopted are set out below.

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of

depreciation and any impairment losses.

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

Computer equipment

25% reducing balance

Any gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Fixed asset investments

Fixed asset investments are initially recognised at cost, which includes transaction costs. Subsequent to initial recognition, fixed asset investments are measured at cost less any accumulated impairment losses.

Investments are assessed for indicators of impairment at each reporting date. Where there is objective evidence that an investment is impaired, the carrying value is reduced to its recoverable amount and the impairment loss is recognised in the profit and loss account.

Financial instruments

Basic financial instruments are initially measured at transactions price, adjusted for transaction costs, with subsequent measurement at amortised cost using the effective interest method in accordance with Section 11 of FRS 102.

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 1 (2025 - 1 ) .

4.	Tangible fixed assets

Computer

equipment

£

Cost

At 1 February 2025

and 31 January 2026

1,035

Depreciation

At 1 February 2025

598

Charge for year

109

At 31 January 2026

707

Net book value

At 31 January 2026

328

At 31 January 2025

437

5.	Fixed asset investments

Other

investments

£

Cost

At 1 February 2025

101,548

Disposals

(1,548

)

At 31 January 2026

100,000

Net book value

At 31 January 2026

100,000

At 31 January 2025

101,548

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Other debtors

107,500

173,159

Crowd Property

20,245

17,529

127,745

190,688

Included in other debtors are loans made to unconnected companies. These loans are made at arms length and accrue interest at market rates.

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Other creditors

431,755

438,180