Hom Re Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10278015

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		11,612,428		11,612,428
Tangible Assets	5		241,556,848		241,556,848

			253,169,276		253,169,276
CURRENT ASSETS
Debtors	6	50,905,360		50,905,360
Cash at bank and in hand		55		102

		50,905,415		50,905,462
Creditors: Amounts Falling Due Within One Year	7	(52,748,457 )		(52,747,983 )

NET CURRENT ASSETS (LIABILITIES)			(1,843,042 )		(1,842,521 )

TOTAL ASSETS LESS CURRENT LIABILITIES			251,326,234		251,326,755

NET ASSETS			251,326,234		251,326,755

CAPITAL AND RESERVES
Called up share capital	8		10,503,885		10,503,885
Revaluation reserve	9		241,556,581		241,556,581
Profit and Loss Account			(734,232 )		(733,711 )

SHAREHOLDERS' FUNDS			251,326,234		251,326,755

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Hom Re Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Miss Sheetal Jain

Director

27/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Hom Re Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10278015 . The registered office is 124 City Road, London, EC1V 2NX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These consolidated financial statements have been prepared in accordance with applicable law and United

Kingdom Accounting Standards, including Financial Reporting Standard 102 — The Financial Reporting

Standard applicable in the UK and Republic Of Ireland ("FRS 102"). The accounts have been prepared

under the historical cost convention, except for the revaluation Of certain properties as described below.

The Group qualifies as a small group in the prior period; the directors have voluntarily included disclosures

based on the recognition and measurement principles of FRS 102 Section IA where appropriate. The

financial statements are presented in pounds sterling (f).

Basis Of consolidation: The consolidated financial statements include the financial statements Of the

Company and its subsidiary undertaking made up to 3 1 January 2026. Intra-group balances and transactions

are eliminated on consolidation. The acquisition of the subsidiary has been accounted for under the

acquisition method. Upon acquisition, the subsidiary's identifiable assets and liabilities were included in

the consolidated accounts at their fair values. The excess ofthe cost of acquisition over the fair value ofthe

identifiable net assets acquired was recognized as goodwill (see Intangible assets policy below). No

separate profit and loss account is presented for the Company, as permitted by s408 of the Companies Act 2006

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill arises on consolidation and is stated at cost less accumulated amortisation and any provision for

impairment. Goodwill is amortised on a straight-line basis over its estimated useful life. The directors have

determined a useful life Of IO years for the goodwill arising on acquisition Of the subsidiary. This period

reflects the expected period over which economic benefits will arise from the acquired business

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	over 50 years
Leasehold	over the lease term
Plant & Machinery	over 5 years
Motor Vehicles	Over 5 years

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 3)

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Hom Re Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 February 2025	11,612,428

As at 31 January 2026	11,612,428

Net Book Value
As at 31 January 2026	11,612,428

As at 1 February 2025	11,612,428

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 February 2025	241,556,581	267	241,556,848

As at 31 January 2026	241,556,581	267	241,556,848

Net Book Value
As at 31 January 2026	241,556,581	267	241,556,848

As at 1 February 2025	241,556,581	267	241,556,848

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	50,905,360	50,905,360

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	52,736,120	52,736,120
Other creditors	12,337	11,863

	52,748,457	52,747,983

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	10,503,885	10,503,885

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Hom Re Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 February 2025	241,556,581	(733,711 )
Loss for the year and total comprehensive income	-	(521 )

As at 31 January 2026	241,556,581	(734,232 )

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