Company: HBCP
Filing Date: 2025-06-23
Form Type: 11-K
Source: 0001436425-25-000026
Chunk: 5

Company: HOME BANCORP, INC.
Filing Date: 2025-06-23
Form: 11-K
Chunk 5
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 Accounting Policies

#### Basis of Accounting
The financial statements of the Plan are prepared using the accrual method of accounting and all assets of the Plan are participant directed.

#### Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and changes therein, and disclosure of contingent assets and liabilities. Actual results could differ from those estimates.

#### Investment Valuation and Income Recognition
The Plan's investments in registered investment companies, common stock and pooled separate accounts are stated at fair value. See Note 5 for a discussion of fair value measurements. The Plan's guaranteed investment contract is reported at contract value. See Note 3 for a discussion of the investments reported at contract value.

Purchases and sales of investments are recorded on a trade date basis. Dividends are recorded on the ex-dividend date. Net appreciation includes the Plan's gains and losses on investments bought and sold, as well as held during the year.

#### Notes Receivable from Participants
Notes receivable from participants are measured at their unpaid principal balance plus any accrued unpaid interest. Interest on notes receivable from participants is accrued as earned using the interest method over the life of the note.

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#### Administrative Expenses
Investment management fees and administrative fees related to recordkeeping are charged against the earnings of the investment fund in which the participant funds are invested. Fees for certain transactions, such as withdrawals and loan processing, are charged directly to the account of the participant reporting such a transaction. All other administrative expenses of the Plan are paid by the Bank.

#### Payment of Benefits
Benefits are recorded when paid.

#### Prefunded Contributions
Prefunded contributions are contributions received in advance for the subsequent plan year. Prefunded contributions at December 31, 2024 and 2023 were approximately $166,000 and $0, respectively. Prefunded contributions are not included in the employer and participants contributions on the Statement of Changes in Net Assets Available for Benefits for the year ended December 31, 2024.

#### 3.

#### Fixed Income Guaranteed Option
As of December 31, 2024 and 2023, the Plan invests in a fully-benefit responsive guaranteed investment contract (“GIC”) with Principal Life Insurance Company, a general-asset backed group annuity contract. The Plan’s portion of the net assets available for benefits attributable to the GIC is reported at contract value. Contract value represents the amount