Acorah Software Products - Accounts Production 19.1.200 false true 28 February 2025 29 February 2024 false 1 March 2025 28 February 2026 28 February 2026 11185127 Mr O M Naylor Mr A C Naylor iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11185127 2025-02-28 11185127 2026-02-28 11185127 2025-03-01 2026-02-28 11185127 frs-core:CurrentFinancialInstruments 2026-02-28 11185127 frs-core:Non-currentFinancialInstruments 2026-02-28 11185127 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-02-28 11185127 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-01 2026-02-28 11185127 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 11185127 frs-core:ShareCapital 2026-02-28 11185127 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 11185127 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 11185127 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 11185127 frs-bus:SmallEntities 2025-03-01 2026-02-28 11185127 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 11185127 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 11185127 frs-bus:Director1 2025-03-01 2026-02-28 11185127 frs-bus:Director2 2025-03-01 2026-02-28 11185127 frs-countries:EnglandWales 2025-03-01 2026-02-28 11185127 2024-02-28 11185127 2025-02-28 11185127 2024-02-29 2025-02-28 11185127 frs-core:CurrentFinancialInstruments 2025-02-28 11185127 frs-core:Non-currentFinancialInstruments 2025-02-28 11185127 frs-core:ShareCapital 2025-02-28 11185127 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28
Registered number: 11185127
Naylor Homes Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
Naylor Homes Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—5

Page 1
Naylor Homes Ltd
Statement of Financial Position
As At 28 February 2026
Statement of Financial Position
Registered number: 11185127

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 780,000 |  | 775,000
|  |  | 780,000 |  | 775,000
CURRENT ASSETS
Debtors | 5 | - |  | 660 |
Cash at bank and in hand |  | 6,940 |  | 10,706 |
|  | 6,940 |  | 11,366 |
Creditors: Amounts Falling Due Within One Year | 6 | (438,619 ) |  | (367,727 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (431,679 ) |  | (356,361 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 348,321 |  | 418,639
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (195,910 ) |  | (256,260 )
NET ASSETS |  |  | 152,411 |  | 162,379
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Income Statement |  |  | 152,311 |  | 162,279
SHAREHOLDERS' FUNDS |  |  | 152,411 |  | 162,379

Page 1
Page 2
Naylor Homes Ltd
Statement of Financial Position (continued)
As At 28 February 2026
For the year ending 28 February 2026 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 Income Statement.
On behalf of the board

Mr O M Naylor Director
01/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Naylor Homes Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2026
Notes to the Financial Statements
1. General Information
Naylor Homes Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11185127 . The registered office is First Floor, Embsay Mill, Embsay, Skipton, North Yorkshire, BD23 6QR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared under the historical cost basis.
The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Turnover
Turnover comprises gross rental income receivable during the period.
Turnover is invoiced monthly in advance, and is recognised in the income statement for the period to which it relates.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | No depreciation

2.4. Investment Properties
Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure.
Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transactions price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
2.6. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs.
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Page 3
Page 4
Naylor Homes Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
2.7. Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period is arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 3)
2 3
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost or Valuation
As at 1 March 2025 | 775,000
Revaluation | 5,000
As at 28 February 2026 | 780,000
Net Book Value
As at 28 February 2026 | 780,000
As at 1 March 2025 | 775,000

5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other taxes and social security | - |  | 660

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 175,000 |  | 145,000
Accruals and deferred income | 8,604 |  | 2,762
Directors' loan accounts | 255,015 |  | 219,965
| 438,619 |  | 367,727

Page 4
Page 5
Naylor Homes Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2026
7. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | 195,910 |  | 256,260

Included in creditors: amounts falling due after more than one year, are bank loans amounting to £195,910 (2025 - £256,260) which are secured by the company.
8. Related Party Transactions
Included in creditors: amounts falling due within one year, are the following directors loan account balances:
Mr O M Naylor - £7,515 (2025 - £5,015)
Mr A C Naylor - £247,500 (2025 - £214,950)
Both balances are interest free and repayable on demand.
Page 5