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 05970739 Mr D Skeet Mrs J Skeet Mrs Jacqueline Grimshaw Mrs Jacqueline Grimshaw iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05970739 2024-03-31 05970739 2025-03-31 05970739 2024-04-01 2025-03-31 05970739 frs-core:CurrentFinancialInstruments 2025-03-31 05970739 frs-core:Non-currentFinancialInstruments 2025-03-31 05970739 frs-core:ShareCapital 2025-03-31 05970739 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05970739 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05970739 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 05970739 frs-bus:SmallEntities 2024-04-01 2025-03-31 05970739 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05970739 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05970739 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 05970739 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 05970739 frs-bus:Director1 2024-04-01 2025-03-31 05970739 frs-bus:Director2 2024-04-01 2025-03-31 05970739 frs-bus:Director3 2024-04-01 2025-03-31 05970739 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 05970739 frs-countries:EnglandWales 2024-04-01 2025-03-31 05970739 2023-03-31 05970739 2024-03-31 05970739 2023-04-01 2024-03-31 05970739 frs-core:CurrentFinancialInstruments 2024-03-31 05970739 frs-core:Non-currentFinancialInstruments 2024-03-31 05970739 frs-core:ShareCapital 2024-03-31 05970739 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05970739 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31
Registered number: 05970739
E. & P. Homes Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Help You Accountancy Ltd
Chartered Accountants
15 Heatherdene Avenue
Crowthorne
RG45 6AA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05970739
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 814,000 814,000
814,000 814,000
CURRENT ASSETS
Debtors 5 1,775 825
Cash at bank and in hand 2,521 3,067
4,296 3,892
Creditors: Amounts Falling Due Within One Year 6 (30,683 ) (28,211 )
NET CURRENT ASSETS (LIABILITIES) (26,387 ) (24,319 )
TOTAL ASSETS LESS CURRENT LIABILITIES 787,613 789,681
Creditors: Amounts Falling Due After More Than One Year 7 (43,063 ) (59,917 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (67,000 ) (67,000 )
NET ASSETS 677,550 662,764
CAPITAL AND RESERVES
Called up share capital 8 4 4
Fair value reserve 9 321,498 321,498
Profit and Loss Account 356,048 341,262
SHAREHOLDERS' FUNDS 677,550 662,764
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Page 2
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
Mrs Jacqueline Grimshaw
Director
12/08/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
E. & P. Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05970739 . The registered office is Greenfinches, The Village, Finchampstead, RG40 4JR.
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 rendering of (rental) services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
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4. Investment Property
2025
£
Fair Value
As at 1 April 2024 and 31 March 2025 814,000
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2025 2024
£ £
Cost 425,502 425,502
Directors property valuation is £814,000 (2024 - £814000) before accounting for deferred tax. 
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 1,575 634
Prepayments and accrued income 200 191
1,775 825
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 526 221
Corporation tax 3,468 2,161
Other taxes and social security 1,274 1,435
Accruals and deferred income 3,815 2,794
Directors' loan accounts 21,600 21,600
30,683 28,211
The Company pays the Directors interest on the average Directors loan balances at 9% (2024 - 9%) in line with market conditions, payable annually at the year end and disclosed as other interest payable. 
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Directors loan account 43,063 59,917
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
Page 4
Page 5
9. Reserves
Fair Value Reserve
£
As at 1 April 2024 321,498
As at 31 March 2025 321,498
The Fair Value reserve represents the unrealised gain, net of deferred tax, if the company sold its investment property in the future at its revalued amount. The company has no plans to sell its property.
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