Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09330416 Mr H D Fremlin Mr J P Burden Mrs A Russell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09330416 2024-03-31 09330416 2025-03-31 09330416 2024-04-01 2025-03-31 09330416 frs-core:CurrentFinancialInstruments 2025-03-31 09330416 frs-core:ShareCapital 2025-03-31 09330416 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09330416 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09330416 frs-bus:SmallEntities 2024-04-01 2025-03-31 09330416 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09330416 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09330416 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 09330416 frs-bus:OrdinaryShareClass1 2025-03-31 09330416 frs-bus:OrdinaryShareClass2 2024-04-01 2025-03-31 09330416 frs-bus:OrdinaryShareClass2 2025-03-31 09330416 frs-core:CostValuation 2024-03-31 09330416 frs-core:CostValuation 2025-03-31 09330416 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 09330416 frs-core:ProvisionsForImpairmentInvestments 2025-03-31 09330416 frs-bus:Director1 2024-04-01 2025-03-31 09330416 frs-bus:Director2 2024-04-01 2025-03-31 09330416 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 09330416 frs-countries:EnglandWales 2024-04-01 2025-03-31 09330416 2023-03-31 09330416 2024-03-31 09330416 2023-04-01 2024-03-31 09330416 frs-core:CurrentFinancialInstruments 2024-03-31 09330416 frs-core:ShareCapital 2024-03-31 09330416 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 09330416 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31
Registered number: 09330416
The Homebuilding Centre (Holdings) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Deans
Gibson House Hurricane Close
Stafford
Staffordshire
ST16 1GZ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 09330416
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investments 4 250,000 250,000
250,000 250,000
CURRENT ASSETS
Debtors 5 249,121 23,138
249,121 23,138
Creditors: Amounts Falling Due Within One Year 6 (395,353 ) (120,236 )
NET CURRENT ASSETS (LIABILITIES) (146,232 ) (97,098 )
TOTAL ASSETS LESS CURRENT LIABILITIES 103,768 152,902
PROVISIONS FOR LIABILITIES
Provisions For Charges (2,768 ) (1,902 )
NET ASSETS 101,000 151,000
CAPITAL AND RESERVES
Called up share capital 7 101,000 151,000
SHAREHOLDERS' FUNDS 101,000 151,000
For the year ending 31 March 2025 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 H D Fremlin
Director
22 July 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
The Homebuilding Centre (Holdings) Limited is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of 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 presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Taxation
Taxation for the year comprises current and deferred tax.  Tax is recognised in the Profit and Loss Account, 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.
2.3. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.4. Preparation of consolidated financial statements
The financial statements contain information about The Homebuilding Centre (Holdings) Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
2.5. Investments in subsidaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 20)
19 20
4. Investments
Subsidiaries
£
Cost
As at 1 April 2024 250,000
As at 31 March 2025 250,000
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 250,000
As at 1 April 2024 250,000
Page 2
Page 3
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,000 1,000
Amounts owed by associates 248,121 22,138
249,121 23,138
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other taxes and social security 12,762 9,113
Other creditors 879 808
Accruals and deferred income 995 950
Amounts owed to parent undertaking 380,717 109,365
395,353 120,236
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100,000 Ordinary Shares of £ 0.01 each 1,000 1,000
8,000 Ordinary A shares of £ 12.50 each 100,000 150,000
101,000 151,000
Shares disposed during the period: £
4,000 Ordinary A shares of £ 12.50 each (50,000)
Page 3