Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 13374198 A S Lowde J W Nicholson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13374198 2024-05-31 13374198 2025-05-31 13374198 2024-06-01 2025-05-31 13374198 frs-core:CurrentFinancialInstruments 2025-05-31 13374198 frs-core:Non-currentFinancialInstruments 2025-05-31 13374198 frs-core:ShareCapital 2025-05-31 13374198 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 13374198 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 13374198 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 13374198 frs-bus:SmallEntities 2024-06-01 2025-05-31 13374198 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 13374198 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 13374198 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-06-01 2025-05-31 13374198 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-05-31 13374198 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-05-31 13374198 frs-bus:Director1 2024-06-01 2025-05-31 13374198 frs-bus:Director2 2024-06-01 2025-05-31 13374198 frs-countries:EnglandWales 2024-06-01 2025-05-31 13374198 2023-05-31 13374198 2024-05-31 13374198 2023-06-01 2024-05-31 13374198 frs-core:CurrentFinancialInstruments 2024-05-31 13374198 frs-core:Non-currentFinancialInstruments 2024-05-31 13374198 frs-core:ShareCapital 2024-05-31 13374198 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31 13374198 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-05-31
Registered number: 13374198
Lowson Homes Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
Elsby & Company Limited
155 Wellingborough Road
Rushden
Northamptonshire
NN10 9TB
Lowson Homes Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Lowson Homes Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 13374198

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 175,100 |  | 95,100
|  |  | 175,100 |  | 95,100
CURRENT ASSETS
Debtors | 5 | 1,945 |  | - |
Cash at bank and in hand |  | 1,068 |  | 5,898 |
|  | 3,013 |  | 5,898 |
Creditors: Amounts Falling Due Within One Year | 6 | (80,668 ) |  | (64,340 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (77,655 ) |  | (58,442 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 97,445 |  | 36,658
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (72,406 ) |  | (39,650 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,625 ) |  | (38 )
NET ASSETS/(LIABILITIES) |  |  | 20,414 |  | (3,030 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Fair value reserve | 9 |  | 19,718 |  | 160
Profit and Loss Account |  |  | 596 |  | (3,290 )
SHAREHOLDERS' FUNDS |  |  | 20,414 |  | (3,030)

Page 1
Page 2
Lowson Homes Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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

A S Lowde Director | J W Nicholson Director
5th December 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Lowson Homes Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
Lowson Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13374198 . The registered office is 13 Daisy Close, Corby, NN18 8LD.
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. 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.
2.3. Taxation
The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.
The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus 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 in respect of all timing differences that have originated but not reversed at 31 May 2025.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, excluding directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 June 2024 | 95,100
Additions | 55,854
Revaluations | 24,146
As at 31 May 2025 | 175,100

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,945 |  | -

Page 3
Page 4
Lowson Homes Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 2,176 |  | 2,103
Other creditors | 78,352 |  | 62,235
Taxation and social security | 140 |  | 2
| 80,668 |  | 64,340

7. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 72,406 |  | 39,650

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Reserves

| Fair Value Reserve
--- | ---
| £
As at 1 June 2024 | 160
Transfer to profit and loss | 19,558
As at 31 May 2025 | 19,718

Page 4