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REGISTERED NUMBER: 13626979 (England and Wales)

| Unaudited Financial Statements |

| For The Year Ended 31 March 2026 |

| for |

| Fine Home Builders Ltd |

| Fine Home Builders Ltd (Registered number: 13626979) |

Contents of the Financial Statements

For The Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Fine Home Builders Ltd |

Company Information

For The Year Ended 31 March 2026

| DIRECTORS: | Mrs I Zvarych

| I Zvarych

| SECRETARY: | Mrs I Zvarych

| REGISTERED OFFICE: | 71-75 Shelton Street

| Covent Garden

| London

| WC2H 9JQ

| REGISTERED NUMBER: | 13626979 (England and Wales)

| ACCOUNTANTS: | Kingscott Dix Limited

| Chartered Accountants

| Goodridge Court

| Goodridge Avenue

| Gloucester

| Gloucestershire

| GL2 5EN

| Fine Home Builders Ltd (Registered number: 13626979) |

Abridged Balance Sheet

31 March 2026

| 31.3.26 | 31.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 100,000 |  | 120,000 |  |

Tangible assets | 5 | - |  | - |  |

100,000 |  | 120,000 |  |

CURRENT ASSETS

Debtors | 216,990 |  | 325,264 |  |

Cash at bank | 494 |  | 6,824 |  |

217,484 |  | 332,088 |  |

CREDITORS

Amounts falling due within one year | 4,825 |  | 63,732 |  |

NET CURRENT ASSETS | 212,659 |  | 268,356 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 312,659 |  | 388,356 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 100 |  | 100 |  |

Retained earnings | 312,559 |  | 388,256 |  |

SHAREHOLDERS' FUNDS | 312,659 |  | 388,356 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

| Fine Home Builders Ltd (Registered number: 13626979) |

Abridged Balance Sheet - continued

31 March 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 3 July 2026 and were signed on its behalf by:

Mrs I Zvarych - Director

| Fine Home Builders Ltd (Registered number: 13626979) |

Notes to the Financial Statements

For The Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Fine Home Builders 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.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2021, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Plant and machinery etc | - | 33% on cost

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Derecognition of financial assets

| Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Fine Home Builders Ltd (Registered number: 13626979) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Basic financial liabilities

| Basic financial liabilities, including trade and other creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year. If not, they are presented as creditors falling due after more than one year. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Derecognition of financial liabilities

| Financial liabilities are derecognised when, and only when, the company's obligations are discharged, cancelled, or they expire.

| 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.

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 5 (2025 - 4 ) .

| Fine Home Builders Ltd (Registered number: 13626979) |

Notes to the Financial Statements - continued

For The Year Ended 31 March 2026

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 200,000 |  |

| AMORTISATION

| At 1 April 2025 | 80,000 |  |

| Amortisation for year | 20,000 |  |

| At 31 March 2026 | 100,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | 100,000 |  |

| At 31 March 2025 | 120,000 |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 5,080 |  |

| DEPRECIATION

| At 1 April 2025

| and 31 March 2026 | 5,080 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 31.3.26 |  | 31.3.25

| value: | £ | £ |

| 100 | Ordinary share | 1 | 100 |  | 100 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| As at 31st March 2026 the directors owed the Company £197,472 (2025:£324,196)