REGISTERED NUMBER: 14289786 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2026

FOR

CENTURY HOUSING GROUP LTD

Page

Statement of Financial Position

1

to

2

Notes to the Financial Statements

3

to

6

FIXED ASSETS

Tangible assets

4

4,661

5,442

CURRENT ASSETS

Debtors

5

23,963

23,626

Cash at bank

15,596

4,470

39,559

28,096

CREDITORS

Amounts falling due within one year

6

(40,731

)

(19,868

)

NET CURRENT (LIABILITIES)/ASSETS

(1,172

)

8,228

TOTAL ASSETS LESS CURRENT LIABILITIES

3,489

13,670

PROVISIONS FOR LIABILITIES

(886

)

(407

)

NET ASSETS

2,603

13,263

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

2,503

13,163

2,603

13,263

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 14 October 2026 and were signed by:

D L Linton - Director

1.	STATUTORY INFORMATION

Century Housing Group 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:

14289786

Registered office:

21 Cavendish Street

Barrow-in-Furness

Cumbria

LA14 1SF

The principal activity of the company during the year was that of providing property sourcing services and property management services.

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.

The financial statements are prepared in sterling, which is the functional currency of the entity.

SIGNIFICANT JUDGEMENTS AND ESTIMATES

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

REVENUE RECOGNITION

The company provides property sourcing services. Income is recognised on contract completion. The turnover shown in the profit and loss account is exclusive of value added tax

TANGIBLE FIXED ASSETS

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

Short leasehold

-

20% straight line

Fixtures and fittings

-

25% reducing balance

Computer equipment

-

straight line over 3 years

FINANCIAL INSTRUMENTS

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2025

1,970

2,424

2,990

7,384

Additions

-

1,467

1,282

2,749

Disposals

(1,970

)

-

-

(1,970

)

At 31 August 2026

-

3,891

4,272

8,163

DEPRECIATION

At 1 September 2025

394

661

887

1,942

Charge for year

197

664

1,290

2,151

Eliminated on disposal

(591

)

-

-

(591

)

At 31 August 2026

-

1,325

2,177

3,502

NET BOOK VALUE

At 31 August 2026

-

2,566

2,095

4,661

At 31 August 2025

1,576

1,763

2,103

5,442

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Trade debtors

1,562

908

Directors' loan accounts

2,590

17,309

Prepayments and accrued income

19,811

5,409

23,963

23,626

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.26

31.8.25

£

£

Trade creditors

17,868

1,307

Tax

9,254

4,400

Social security and other taxes

1,388

1,104

VAT

8,895

4,157

Other creditors

412

98

Amount owed to connected

companies

1,313

8,213

Accruals and deferred income

1,601

589

40,731

19,868

Amounts owed to connected companies are unsecured, interest free and are repayable on demand.

7.	OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £40,419 (2025:

£24,000).

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2026 and 31 August 2025:

31.8.26

31.8.25

£

£

D L Linton

Balance outstanding at start of year

17,310

22,237

Amounts advanced

26,810

31,871

Amounts repaid

(41,530

)

(36,798

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,590

17,310

The directors had an interest free loan during the year. By virtue of the loan account, a liability to taxation exists under section 455 CTA 2010 in the sum of £926 which will be repaid or discharged when the loan is repaid. It is anticipated that the loan will be repaid within nine months of the year end and, as such, no provision for the taxation has been made.

9.	EVENTS AFTER THE END OF THE REPORTING PERIOD

There were no significant events up to the date of approval of the financial statements by the Board.