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Registered number: 10426728
















AUTOGRAPH HOMES (HAMBROOK) LIMITED




FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024


































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AUTOGRAPH HOMES (HAMBROOK) LIMITED
REGISTERED NUMBER:10426728

STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
152,380
158,635

Cash at bank and in hand
 6 
1,290
751

  
153,670
159,386

Creditors: amounts falling due within one year
 7 
(3,226)
(3,661)

Net current assets
  
 
 
150,444
 
 
155,725

Total assets less current liabilities
  
150,444
155,725

Creditors: amounts falling due after more than one year
 8 
(15,863)
(19,089)

  

Net assets
  
134,581
136,636


Capital and reserves
  

Called up share capital 
 11 
200
200

Profit and loss account
  
134,381
136,436

  
134,581
136,636


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 8 form part of these financial statements.

Page 1


AUTOGRAPH HOMES (HAMBROOK) 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
200
146,440
146,640


Comprehensive income for the year

Loss for the year
-
(10,004)
(10,004)



At 1 December 2023
200
136,436
136,636


Comprehensive income for the year

Loss for the year
-
(2,055)
(2,055)


At 30 November 2024
200
134,381
134,581


Page 2


AUTOGRAPH HOMES (HAMBROOK) LIMITED

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

1.


GENERAL INFORMATION

Autograph Homes (Hambrook) 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 the group including
Autograph Homes (Hambrook) 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.

 
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 (HAMBROOK) LIMITED

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

2.ACCOUNTING POLICIES (continued)

 
2.6

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. 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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
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 foreseeable changes in the assumptions used would not have a significant impact on the net realisable value. 

Page 4


AUTOGRAPH HOMES (HAMBROOK) LIMITED

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

4.


EMPLOYEES

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



 


5.


DEBTORS

2024
2023
£
£


Amounts owed by group undertakings
146,607
151,504

Other debtors
4,850
4,021

Deferred taxation
923
3,110

152,380
158,635


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


6.


CASH AND CASH EQUIVALENTS

2024
2023
£
£

Cash at bank and in hand
1,290
751

1,290
751



7.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
2023
£
£

Bank loans
3,226
3,226

Amounts owed to group undertakings
-
435

3,226
3,661


Page 5


AUTOGRAPH HOMES (HAMBROOK) LIMITED

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

8.


CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024
2023
£
£

Bank loans
15,863
19,089

15,863
19,089



9.


LOANS


Analysis of the maturity of loans is given below:


2024
2023
£
£

AMOUNTS FALLING DUE WITHIN ONE YEAR

Bank loans
3,226
3,226


3,226
3,226

AMOUNTS FALLING DUE 1-2 YEARS

Bank loans
3,226
3,226


3,226
3,226

AMOUNTS FALLING DUE 2-5 YEARS

Bank loans
12,637
15,863


12,637
15,863


19,089
22,315


Bounce Back Loan
A bounce back loan of £31,468 was secured on 1 October 2020 to mitigate the impact of Covid-19 on the business. During the year, there was a change to the loan repayment profile. The loan is 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 £268.85 are due each month from this period. Interest of 2.5% is due on the outstanding capital balance each month.


10.


DEFERRED TAXATION

Page 6


AUTOGRAPH HOMES (HAMBROOK) LIMITED

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024
 
10.DEFERRED TAXATION (CONTINUED)




2024


£






At beginning of year
3,110


Charged to profit or loss
(2,187)



AT END OF YEAR
923

The deferred tax asset is made up as follows:

2024
2023
£
£


Tax losses carried forward
923
3,110

923
3,110


11.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



30 (2023: 30) Ordinary A shares of £1.00 each
30
30
30 (2023: 30) Ordinary A2 shares of £1.00 each
30
30
70 (2023: 70) Ordinary B shares of £1.00 each
70
70
70 (2023: 70) Ordinary B2 shares of £1.00 each
70
70

200

200

Ordinary A shares entitle shareholders to one vote at a general meeting per share, subject to A shares representing 80% of the total voting rights. These entitle shareholders to 30% of distributions made in respect of the Players Close development. 
Ordinary B shares entitle shareholders to one vote at a general meeting per share, subject to B shares representing 20% of the total voting rights. These entitle shareholders to 70% of distributions made in respect of the Players Close development. 
Ordinary A2 shares entitle shareholders to 30% of distributions made in respect of the Old Library development. These share do not have any voting rights.
Ordinary B2 shares entitle shareholders to 70% of distributions made in respect of the Old Library development. These share do not have any voting rights.



12.


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.

Page 7


AUTOGRAPH HOMES (HAMBROOK) LIMITED

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

13.


CONTROLLING PARTY

The immediate and ultimate controlling party of the company is , 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. 


14.


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 8