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REGISTERED NUMBER: 08050526 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

EA HOUSING LTD
EA HOUSING LTD (REGISTERED NUMBER: 08050526)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025




Page

Statement of Financial Position 1

Notes to the Financial Statements 2


EA HOUSING LTD (REGISTERED NUMBER: 08050526)

STATEMENT OF FINANCIAL POSITION
31 OCTOBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 76,384 82,462

CURRENT ASSETS
Debtors 5 915,705 850,238
Cash at bank 28 97
915,733 850,335
CREDITORS
Amounts falling due within one year 6 889,040 825,334
NET CURRENT ASSETS 26,693 25,001
TOTAL ASSETS LESS CURRENT
LIABILITIES
103,077
107,463

PROVISIONS FOR LIABILITIES 7 19,097 20,615
NET ASSETS 83,980 86,848

CAPITAL AND RESERVES
Called up share capital 90 90
Retained earnings 83,890 86,758
SHAREHOLDERS' FUNDS 83,980 86,848

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 30 October 2026 and were signed on its behalf by:





Mr M J Williams - Director


The notes form part of these financial statements

Page 1
EA HOUSING LTD (REGISTERED NUMBER: 08050526)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

1. STATUTORY INFORMATION

EA Housing Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 08050526

Registered office: 2 Church Street
Edmonton
London
N9 9DX

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Significant judgements and estimates
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are significant judgements and estimates involved in the preparation of the financial statements.

Revenue
Revenue represents the value of rental income chargeable in respect of the guaranteed rents. Revenue is recognised evenly over the period of the rental agreement.

Property, plant and equipment
Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

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

Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance

The company has adopted a policy not to depreciate the asset in the year of purchase, however full depreciation will be provided in the year of disposal.

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.


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EA HOUSING LTD (REGISTERED NUMBER: 08050526)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2025

2. ACCOUNTING POLICIES - continued
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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Cash and cash equivalents
Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 November 2024 267,997 120,807 388,804
Additions - 14,542 14,542
At 31 October 2025 267,997 135,349 403,346
DEPRECIATION
At 1 November 2024 221,711 84,631 306,342
Charge for year 11,571 9,049 20,620
At 31 October 2025 233,282 93,680 326,962
NET BOOK VALUE
At 31 October 2025 34,715 41,669 76,384
At 31 October 2024 46,286 36,176 82,462

Page 3 continued...
EA HOUSING LTD (REGISTERED NUMBER: 08050526)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2025

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 415,620 412,966
Other debtors 500,085 437,272
915,705 850,238

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 16,688 71,978
Trade creditors 22,229 17,530
Taxation and social security 38,936 22,989
Other creditors 811,187 712,837
889,040 825,334

7. PROVISIONS FOR LIABILITIES
2025 2024
£    £   
Deferred tax 19,097 20,615

Deferred
tax
£   
Balance at 1 November 2024 20,615
Credit to Income Statement during year (1,518 )
Balance at 31 October 2025 19,097

8. RELATED PARTY DISCLOSURES

Included in the other debtors due within one year is an amount of £492,260 (2024: £434,525) due from the connected companies with common directorships. These loans were interest free and recoverable on demand.

Included in the other creditors due within one year is an amount of £488,163 (2024: £437,380) due to the connected companies with common directorships. These loans were interest free and repayable on demand.

Page 4