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Registered number: 13741341
















AUTOGRAPH HOMES (NORTON FARM) LIMITED




ANNUAL REPORT AND FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

































AUTOGRAPH HOMES (NORTON FARM) LIMITED
REGISTERED NUMBER:13741341

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Stocks
 5 
-
7,487,203

Debtors
  
2,772,442
538,340

Cash at bank and in hand
 6 
8,757
495,913

  
2,781,199
8,521,456

Creditors: amounts falling due within one year
 7 
(1,098,452)
(8,006,399)

Net current assets
  
 
 
1,682,747
 
 
515,057

Total assets less current liabilities
  
1,682,747
515,057

  

Net assets
  
1,682,747
515,057


Capital and reserves
  

Called up share capital 
 8 
1
1

Profit and loss account
 9 
1,682,746
515,056

  
1,682,747
515,057


The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 income statement 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 (NORTON FARM) LIMITED


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


Called up share capital
Profit and loss account
Total equity

£
£
£


At 1 December 2022
1
(87,259)
(87,258)


Comprehensive income for the year

Profit for the year
-
602,315
602,315



At 1 December 2023
1
515,056
515,057


Comprehensive income for the year

Profit for the year
-
2,328,277
2,328,277


Contributions by and distributions to owners

Distribution in specie
-
(1,160,587)
(1,160,587)


At 30 November 2024
1
1,682,746
1,682,747


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

Page 2


AUTOGRAPH HOMES (NORTON FARM) LIMITED

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

1.


GENERAL INFORMATION

Autograph Homes (Norton Farm) 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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

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 the group including  Autograph Homes (Norton Farm) Limited. As a result, the directors believe that the company and group 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.  

Page 3


AUTOGRAPH HOMES (NORTON FARM) LIMITED

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

2.ACCOUNTING POLICIES (CONTINUED)

 
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.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract 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.

 
2.6

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


Page 4


AUTOGRAPH HOMES (NORTON FARM) LIMITED

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

2.ACCOUNTING POLICIES (CONTINUED)

 
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.

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.

  
2.10

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.

 
2.11

DIVIDENDS

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


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 foreseabale 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).

Page 5


AUTOGRAPH HOMES (NORTON FARM) LIMITED

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

5.


WORK IN PROGRESS

2024
2023
£
£

Work in progress
-
7,487,203

-
7,487,203



6.


CASH AND CASH EQUIVALENTS

2024
2023
£
£

Cash at bank and in hand
8,757
495,913

8,757
495,913



7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Bank loans
-
5,828,377

Trade creditors
16,184
-

Amounts owed to group undertakings
453,332
2,132,074

Corporation tax
307,704
-

Other creditors
-
45,948

Accruals and deferred income
321,232
-

1,098,452
8,006,399



8.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



1 (2023: 1) Ordinary share of £1
1
1



9.


RESERVES

Profit and loss account

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

Page 6


AUTOGRAPH HOMES (NORTON FARM) LIMITED

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

10.


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.


11.


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. 


12.


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