Acorah Software Products - Accounts Production 16.8.200 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 14192147 Mr Thomas Broad Mr Joshua Rewcastle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14192147 2024-06-30 14192147 2025-06-30 14192147 2024-07-01 2025-06-30 14192147 frs-core:CurrentFinancialInstruments 2025-06-30 14192147 frs-core:Non-currentFinancialInstruments 2025-06-30 14192147 frs-core:ShareCapital 2025-06-30 14192147 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 14192147 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 14192147 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 14192147 frs-bus:SmallEntities 2024-07-01 2025-06-30 14192147 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 14192147 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 14192147 frs-bus:Director1 2024-07-01 2025-06-30 14192147 frs-bus:Director2 2024-07-01 2025-06-30 14192147 frs-core:CurrentFinancialInstruments 1 2025-06-30 14192147 frs-countries:EnglandWales 2024-07-01 2025-06-30 14192147 2023-06-30 14192147 2024-06-30 14192147 2023-07-01 2024-06-30 14192147 frs-core:CurrentFinancialInstruments 2024-06-30 14192147 frs-core:Non-currentFinancialInstruments 2024-06-30 14192147 frs-core:ShareCapital 2024-06-30 14192147 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 14192147 frs-core:CurrentFinancialInstruments 1 2024-06-30
Registered number: 14192147
Joshua Thomas Homes Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
Athena Accountants & Business Advisors Ltd
Joshua Thomas Homes Ltd
Contents
Contents

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

Page 1
Joshua Thomas Homes Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 14192147

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 687,319 |  | 395,000
|  |  | 687,319 |  | 395,000
CURRENT ASSETS
Debtors | 5 | 2,000 |  | 2,000 |
Cash at bank and in hand |  | 3,336 |  | 4,990 |
|  | 5,336 |  | 6,990 |
Creditors: Amounts Falling Due Within One Year | 6 | (244,909 ) |  | (145,456 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (239,573 ) |  | (138,466 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 447,746 |  | 256,534
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (419,322 ) |  | (232,738 )
NET ASSETS |  |  | 28,424 |  | 23,796
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Profit and Loss Account |  |  | 28,414 |  | 23,786
SHAREHOLDERS' FUNDS |  |  | 28,424 |  | 23,796

Page 1
Page 2
Joshua Thomas Homes Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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

Mr Thomas Broad Director
24/02/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Joshua Thomas Homes Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
Joshua Thomas Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14192147 . The registered office is 3 Glebe Road, East Challow, Wantage, Oxfordshire, OX12 9FX.
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
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at
cost, which includes the purchase cost and any directly attributable expenditure. Subsequently, it is measured at fair
value at the reporting end date. Changes in fair value are recognised in profit and loss account.
2.3. 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: 2 (2024: 2)
2 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 July 2024 | 395,000
Additions | 292,319
As at 30 June 2025 | 687,319

Page 3
Page 4
Joshua Thomas Homes Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 10 |  | 10
Deposits Held | 1,990 |  | 1,990
| 2,000 |  | 2,000

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 34,893 |  | 18,635
Corporation tax | 1,086 |  | 1,615
Intercompany Loan - Joshua Thomas Finance Ltd | 208,930 |  | 125,206
| 244,909 |  | 145,456

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 419,322 |  | 232,738

The loan relates to two 20 year fixed rate loans, repayable at 3.14% until 30 September 2042 with The State Bank of India (UK) PLC, whcih are secured against the properties.
There is another 25 year fixed rate loan, repayable at 5.40% until 30 April 2030 with Nottingham Building Society, which is secured against the property.
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 10 |  | 10

9. Related Party Transactions
The Intercompany Loan of £208,930 (2024: £125,105) owing to Joshua Thomas Finance Ltd is non-interest bearing and not repayable.
Page 4