Acorah Software Products - Accounts Production 19.1.200 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 13056429 Mr Matthew Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13056429 2024-11-30 13056429 2025-11-30 13056429 2024-12-01 2025-11-30 13056429 frs-core:Non-currentFinancialInstruments 2025-11-30 13056429 frs-core:CapitalRedemptionReserve 2024-11-30 13056429 frs-core:CapitalRedemptionReserve 2025-11-30 13056429 frs-core:RevaluationReserve 2024-12-01 2025-11-30 13056429 frs-core:RevaluationReserve 2024-11-30 13056429 frs-core:RevaluationReserve 2025-11-30 13056429 frs-core:ShareCapital 2025-11-30 13056429 frs-core:RetainedEarningsAccumulatedLosses 2024-12-01 2025-11-30 13056429 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-11-30 13056429 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 13056429 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13056429 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 13056429 frs-bus:SmallEntities 2024-12-01 2025-11-30 13056429 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 13056429 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 13056429 frs-bus:Director1 2024-12-01 2025-11-30 13056429 frs-countries:EnglandWales 2024-12-01 2025-11-30 13056429 2023-11-30 13056429 2024-11-30 13056429 2023-12-01 2024-11-30 13056429 frs-core:Non-currentFinancialInstruments 2024-11-30 13056429 frs-core:CapitalRedemptionReserve 2024-11-30 13056429 frs-core:RevaluationReserve 2024-11-30 13056429 frs-core:ShareCapital 2024-11-30 13056429 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 13056429
Brazil Homes Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Naldrett Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13056429
2025 2024
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 591,110 563,315
591,110 563,315
CURRENT ASSETS
Cash at bank and in hand 12,937 14,287
12,937 14,287
Creditors: Amounts Falling Due Within One Year 6 (942 ) (417 )
NET CURRENT ASSETS (LIABILITIES) 11,995 13,870
TOTAL ASSETS LESS CURRENT LIABILITIES 603,105 577,185
Creditors: Amounts Falling Due After More Than One Year 7 (564,797 ) (564,797 )
NET ASSETS 38,308 12,388
CAPITAL AND RESERVES
Called up share capital 8 2 2
Revaluation reserve 9 27,795 -
Capital redemption reserve 5,085 5,085
Profit and Loss Account 5,426 7,301
SHAREHOLDERS' FUNDS 38,308 12,388
Page 1
Page 2
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Matthew Roberts
Director
21/04/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Brazil Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13056429 . The registered office is HIGHCLERE HOUSE, CHURCH ROAD, WINDLESHAM, GU20 6BS.
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 the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investment Property
2025
£
Fair Value
As at 1 December 2024 563,315
Revaluations 27,795
As at 30 November 2025 591,110
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 942 417
Page 3
Page 4
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 345,800 345,800
Other loans 218,997 218,997
564,797 564,797
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Reserves
Revaluation reserve Capital Redemption Profit and Loss Account
£ £ £
As at 1 December 2024 - 5,085 7,301
Profit for year - - 429
Net investment property revaluation reserve 27,795 - -
Other comprehensive income for the year 27,795 - -
Total comprehensive income for the year 27,795 - 429
Transfer to capital redemption reserves - - (2,304)
As at 30 November 2025 27,795 5,085 5,426
Page 4