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Registered number: 11114510
















AUTOGRAPH HOMES (RODE) LIMITED




FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

































AUTOGRAPH HOMES (RODE) LIMITED
REGISTERED NUMBER:11114510

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
 5 
-
156,201

Debtors
  
273,220
385,421

Cash at bank and in hand
 6 
7,542
43,357

  
280,762
584,979

Creditors: amounts falling due within one year
 7 
(1,025,338)
(950,930)

Net current liabilities
  
 
 
(744,576)
 
 
(365,951)

Total assets less current liabilities
  
(744,576)
(365,951)

Creditors: amounts falling due after more than one year
 8 
(24,592)
(29,593)

  

Net liabilities
  
(769,168)
(395,544)


Capital and reserves
  

Called up share capital 
 9 
100
100

Other reserves
 10 
505,787
505,787

Profit and loss account
 10 
(1,275,055)
(901,431)

  
(769,168)
(395,544)


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 





S M Taylor
Director

Date: 18 July 2025

The notes on pages 3 to 7 form part of these financial statements.

Page 1


AUTOGRAPH HOMES (RODE) LIMITED


STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2024


Called up share capital
Capital Contribution
Profit and loss account
Total equity

£
£
£
£


At 1 December 2022 (as previously stated)
100
505,787
(1,159,713)
(653,826)

Prior year adjustment
-
-
188,250
188,250


At 1 December 2022 (as restated)
100
505,787
(971,463)
(465,576)


Comprehensive income for the year

Profit for the year
-
-
70,032
70,032



At 1 December 2023
100
505,787
(901,431)
(395,544)


Comprehensive income for the year

Loss for the year
-
-
(373,624)
(373,624)


At 30 November 2024
100
505,787
(1,275,055)
(769,168)


Page 2


AUTOGRAPH HOMES (RODE) LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


GENERAL INFORMATION

Autograph Homes (Rode) Limited is a private company limited by shares, incorporated in the United Kingdom and registered in England and Wales. Its registered office is located at Unit 3 The Stables, Says Court Farm Badminton Road, Frampton Cotterell, Bristol, England, BS36 2NY.

2.ACCOUNTING POLICIES

 
2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies (see note 3).

The following principal accounting policies have been applied:

 
2.2

GOING CONCERN

The directors have reviewed the business plan and profit and loss forecasts of Autograph Homes (Rode) Limited. As a result, the directors believe that the Company has adequate resources to continue operations for the foreseeable future being a period of not less than twelve months from the date of signing the financial statements. On this basis , the directors have concluded it is appropriate that the financial statements have been prepared on a going concern basis.

 
2.3

REVENUE

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the company has transferred the significant risks and rewards of ownership to the buyer;
the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

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.

 
2.5

BORROWING COSTS

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3


AUTOGRAPH HOMES (RODE) LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.ACCOUNTING POLICIES (continued)

  
2.6

WORK IN PROGRESS

Work in progress is stated at the lower of cost and net realisable value. Land held for development and the costs of development are initially recognised at transactions cost. The company allocates site-wide development costs between units on a site by site basis. These costs are carried at transactional cost until turnover in respect of the unit is recognised.
At each reporting date, work in progress is assessed for impairment. If it is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of Comprehensive Income.

 
2.7

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.

 
2.8

CASH AND CASH EQUIVALENTS

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.9

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.



JUDGEMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY

Carrying value of work in progress 
Work in progress is carried at the lower of cost and net realisable value. A full review of net realisable value of work in progress was undertaken at year end. Reasonable foreseebale changes in the assumptions used would not have a significant impact on the net realisable value. 


4.


EMPLOYEES

The Company has no employees other than the directors, who did not receive any remuneration (2023: £NIL).


5.


WORK IN PROGRESS

2024
2023
£
£

Work in progress
-
156,201

-
156,201


Page 4


AUTOGRAPH HOMES (RODE) LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

6.


CASH AND CASH EQUIVALENTS

2024
2023
£
£

Cash at bank and in hand
7,542
43,357

7,542
43,357



7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Bank loans
5,002
5,003

Amounts owed to group undertakings
943,073
945,927

Accruals and deferred income
77,263
-

1,025,338
950,930


Amounts owed to group undertakings are unsecured, interest free and repayable on demand.  


8.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024
2023
£
£

Bank loans
24,592
29,593

24,592
29,593


Bank Loans
A Bounce back loan of £50,000 was secured on 1 October 2020 to mitigate the impact of Covid-19 on the
business. During the prior year, there was a change in the loan repayment profile. The loan is paid over a 10 year period. Nothing was due for repayment for the first 12 months of the loan, with repayments due on the 13th month. Repayments of £416.92 are due each month from this period. Interest of 2.5% is due on the outstanding capital balance each month.

Page 5


AUTOGRAPH HOMES (RODE) LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

9.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



35 (2023: 35) Ordinary A shares of £1.00 each
35
35
65 (2023: 65) Ordinary B shares of £1.00 each
65
65

100

100

1 Ordinary Share of £1 was issued and paid on incorporation. 
On 24 December 2018 additional shares were issued and paid for at par value as follows:  
- 35 Ordinary A shares of £1 each; 
- 65 Ordinary B shares of £1 each. 
Ordinary A shares entitle shareholders to one vote at a general meeting per share, subject to A shares representing 35% of the total voting rights. 
Ordinary B shares entitle shareholders to one vote at a general meeting per share, subject to B shares representing 65% of the total voting rights. 
In October 2023, the 35 Ordinary A shares were repurchased by Autograph Homes Limited, the parent company of Autograph Homes (Rode) Limited for consideration of £251,035. The shares are now 100% owned by Autograph Homes Limited. 



10.


RESERVES

Other reserves

Includes the difference between the nominal value and fair value of loans received on off market terms as part of a shareholder transaction. 

Profit and loss account

Includes all recognised residual profits and losses less any dividend paid or declared before the year end. 


11.


RELATED PARTY TRANSACTIONS

The company is a wholly owned subsidiary of Autograph Homes Limited. Transactions with Autograph Homes Limited are not disclosed in accordance with section 33 of FRS102. 


12.


CONTROLLING PARTY

The immediate and ultimate controlling party of the company is Autograph Homes Limited, a company registered in England and Wales, by virtue of its shareholding in the Company. Consolidated accounts are available from Autograph Homes Limited at their registered address; Unit 3 The Stables, Says Court Farm Badminton Road, Frampton Cotterell, Bristol, England, BS36 2NY.
Autograph Homes Limited has no controlling shareholders. 

Page 6


AUTOGRAPH HOMES (RODE) LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

13.


AUDITORS' INFORMATION

The auditors' report on the financial statements for the year ended 30 November 2024 was unqualified.

The audit report was signed on 18 July 2025 by David Butler FCA (Senior Statutory Auditor) on behalf of Bishop Fleming LLP.

 
Page 7