Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 05581791 Mr Jeremy Robins Mrs Lisa Robins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05581791 2023-11-30 05581791 2024-11-30 05581791 2023-12-01 2024-11-30 05581791 frs-core:CurrentFinancialInstruments 2024-11-30 05581791 frs-core:ComputerEquipment 2024-11-30 05581791 frs-core:ComputerEquipment 2023-12-01 2024-11-30 05581791 frs-core:ComputerEquipment 2023-11-30 05581791 frs-core:MotorVehicles 2024-11-30 05581791 frs-core:MotorVehicles 2023-12-01 2024-11-30 05581791 frs-core:MotorVehicles 2023-11-30 05581791 frs-core:PlantMachinery 2024-11-30 05581791 frs-core:PlantMachinery 2023-12-01 2024-11-30 05581791 frs-core:PlantMachinery 2023-11-30 05581791 frs-core:WithinOneYear 2024-11-30 05581791 frs-core:ShareCapital 2024-11-30 05581791 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 05581791 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 05581791 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 05581791 frs-bus:SmallEntities 2023-12-01 2024-11-30 05581791 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 05581791 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 05581791 frs-bus:Director1 2023-12-01 2024-11-30 05581791 frs-bus:Director2 2023-12-01 2024-11-30 05581791 frs-countries:EnglandWales 2023-12-01 2024-11-30 05581791 2022-11-30 05581791 2023-11-30 05581791 2022-12-01 2023-11-30 05581791 frs-core:CurrentFinancialInstruments 2023-11-30 05581791 frs-core:BetweenOneFiveYears 2023-11-30 05581791 frs-core:WithinOneYear 2023-11-30 05581791 frs-core:ShareCapital 2023-11-30 05581791 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30
Registered number: 05581791
Robins Homes Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05581791
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 42,639 50,474
42,639 50,474
CURRENT ASSETS
Stocks 5 - 725,000
Debtors 6 19,424 4,475
Cash at bank and in hand 280,781 25
300,205 729,500
Creditors: Amounts Falling Due Within One Year 7 (18,198 ) (233,912 )
NET CURRENT ASSETS (LIABILITIES) 282,007 495,588
TOTAL ASSETS LESS CURRENT LIABILITIES 324,646 546,062
PROVISIONS FOR LIABILITIES
Deferred Taxation (11,300 ) (13,376 )
NET ASSETS 313,346 532,686
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 313,246 532,586
SHAREHOLDERS' FUNDS 313,346 532,686
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For the year ending 30 November 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 Jeremy Robins
Director
15/06/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Robins Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05581791 . The registered office is 184 Henleaze Road, Henleaze, Bristol, BS9 4NE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of property and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Income from property development

Turnover from property development represents the amount receivable from the sale of properties.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 15% reducing balance
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. Financial Instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Finance Costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
2.9. Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
2.10. Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 December 2023 5,077 93,493 4,180 102,750
As at 30 November 2024 5,077 93,493 4,180 102,750
Depreciation
As at 1 December 2023 4,614 45,652 2,010 52,276
Provided during the period 116 7,176 543 7,835
As at 30 November 2024 4,730 52,828 2,553 60,111
Net Book Value
As at 30 November 2024 347 40,665 1,627 42,639
As at 1 December 2023 463 47,841 2,170 50,474
5. Stocks
2024 2023
£ £
Work in progress - 725,000
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 8,118 4,475
Corporation tax recoverable assets 11,306 -
19,424 4,475
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 10,008
Trade creditors 4,081 10,713
Bank loans and overdrafts - 19,534
Corporation tax - 33,919
Other taxes and social security 634 3,507
Other creditors - 125,504
Directors' loan accounts 13,483 30,727
18,198 233,912
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 10,008
Later than one year and not later than five years - -
- 10,008
- 10,008
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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