Acorah Software Products - Accounts Production 16.1.300 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 08483523 Mr M J Loughnane Mr N C Stott Mr N C Stott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08483523 2023-06-30 08483523 2024-06-30 08483523 2023-07-01 2024-06-30 08483523 frs-core:FurnitureFittings 2023-07-01 2024-06-30 08483523 frs-core:ShareCapital 2024-06-30 08483523 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 08483523 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 08483523 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 08483523 frs-bus:SmallEntities 2023-07-01 2024-06-30 08483523 frs-bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 08483523 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 08483523 frs-bus:Director1 2023-07-01 2024-06-30 08483523 frs-bus:Director2 2023-07-01 2024-06-30 08483523 frs-bus:CompanySecretary1 2023-07-01 2024-06-30 08483523 frs-countries:EnglandWales 2023-07-01 2024-06-30 08483523 2022-06-30 08483523 2023-06-30 08483523 2022-07-01 2023-06-30 08483523 frs-core:ShareCapital 2023-06-30 08483523 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 08483523
Homebuild Property Maintenance & Development Limited
Unaudited Financial Statements
For The Year Ended 30 June 2024
Contents
Page
Accountant's Report 1
Balance Sheet 2
Notes to the Financial Statements 3—4
Page 1
Accountant's Report
Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Homebuild Property Maintenance & Development Limited For The Year Ended 30 June 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Homebuild Property Maintenance & Development Limited For The Year Ended 30 June 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Homebuild Property Maintenance & Development Limited , as a body, in accordance with the terms of our engagement letter dated 25 March 2024. Our work has been undertaken solely to prepare for your approval the accounts of Homebuild Property Maintenance & Development Limited and state those matters that we have agreed to state to the directors of Homebuild Property Maintenance & Development Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Homebuild Property Maintenance & Development Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that Homebuild Property Maintenance & Development Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Homebuild Property Maintenance & Development Limited . You consider that Homebuild Property Maintenance & Development Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Homebuild Property Maintenance & Development Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
ERC Accountants and Business Advisers
19 February 2025
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Balance Sheet
Registered number: 08483523
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 74,277 74,088
74,277 74,088
Creditors: Amounts Falling Due Within One Year 5 (3,413 ) (3,413 )
NET CURRENT ASSETS (LIABILITIES) 70,864 70,675
TOTAL ASSETS LESS CURRENT LIABILITIES 70,864 70,675
PROVISIONS FOR LIABILITIES
Deferred Taxation (49 ) (49 )
NET ASSETS 70,815 70,626
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 70,715 70,526
SHAREHOLDERS' FUNDS 70,815 70,626
For the year ending 30 June 2024 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
Mr N C Stott
Director
19 February 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Homebuild Property Maintenance & Development Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08483523 . The registered office is 32 Allerton Road, Woolton, Liverpool, Merseyside, L25 7RG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
2.2. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:
Fixtures and fittings 33% Reducing Balance
2.3. Leasing and Hire Purchase Contracts
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
2.4. Financial Instruments
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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
2.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.6. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
Page 3
Page 4
4. Debtors
2024 2023
£ £
Due within one year
Other debtors 74,277 74,088
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 3,413 3,413
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
7. Related Party Transactions
The following related party transactions were undertaken during the year:
A director and shareholder, withdrew amounts totalling £Nil and repaid amounts totalling £Nil (2023: withdrew £Nil and repaid £53). At the year end the balance payable was £28 (2023: £28). 
A director and shareholder, withdrew amounts totalling £Nil and repaid amounts totalling £Nil (2023: withdrew £Nil and repaid £53). At the year end the balance payable was £33 (2023: £33). 
A director and shareholder, withdrew amounts totalling £Nil and repaid amounts totalling £Nil (2023: withdrew £Nil and repaid £53). At the year end the balance payable was £33 (2023: £33). 
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
Page 4