Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 08789678 Mr Sam Sheppard iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08789678 2024-11-30 08789678 2025-11-30 08789678 2024-12-01 2025-11-30 08789678 frs-core:CurrentFinancialInstruments 2025-11-30 08789678 frs-core:FurnitureFittings 2025-11-30 08789678 frs-core:FurnitureFittings 2024-12-01 2025-11-30 08789678 frs-core:FurnitureFittings 2024-11-30 08789678 frs-core:NetGoodwill 2025-11-30 08789678 frs-core:NetGoodwill 2024-12-01 2025-11-30 08789678 frs-core:NetGoodwill 2024-11-30 08789678 frs-core:PlantMachinery 2025-11-30 08789678 frs-core:PlantMachinery 2024-12-01 2025-11-30 08789678 frs-core:PlantMachinery 2024-11-30 08789678 frs-core:ShareCapital 2025-11-30 08789678 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 08789678 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 08789678 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 08789678 frs-bus:SmallEntities 2024-12-01 2025-11-30 08789678 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 08789678 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 08789678 frs-bus:Director1 2024-12-01 2025-11-30 08789678 frs-countries:EnglandWales 2024-12-01 2025-11-30 08789678 2023-11-30 08789678 2024-11-30 08789678 2023-12-01 2024-11-30 08789678 frs-core:CurrentFinancialInstruments 2024-11-30 08789678 frs-core:ShareCapital 2024-11-30 08789678 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 08789678
Homemade At Lingwood Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Jon Rouse & Co Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08789678
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 2,237 2,795
2,237 2,795
CURRENT ASSETS
Stocks 6 - 1,500
Debtors 7 1,174 1,129
1,174 2,629
Creditors: Amounts Falling Due Within One Year 8 (200,530 ) (186,374 )
NET CURRENT ASSETS (LIABILITIES) (199,356 ) (183,745 )
TOTAL ASSETS LESS CURRENT LIABILITIES (197,119 ) (180,950 )
NET LIABILITIES (197,119 ) (180,950 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (197,219 ) (181,050 )
SHAREHOLDERS' FUNDS (197,119) (180,950)
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 Sam Sheppard
Director
28/05/2026
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
Homemade At Lingwood Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08789678 . The registered office is Aylestone Court Hotel, Aylestone Hill, Hereford, England, HR1 1HS.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Plant & Machinery 20% Reducing balance
Fixtures & Fittings 20% Reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2024 27,000
As at 30 November 2025 27,000
Amortisation
As at 1 December 2024 27,000
As at 30 November 2025 27,000
Net Book Value
As at 30 November 2025 -
As at 1 December 2024 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 December 2024 7,208 19,773 26,981
As at 30 November 2025 7,208 19,773 26,981
Depreciation
As at 1 December 2024 6,536 17,650 24,186
Provided during the period 134 424 558
As at 30 November 2025 6,670 18,074 24,744
Net Book Value
As at 30 November 2025 538 1,699 2,237
As at 1 December 2024 672 2,123 2,795
6. Stocks
2025 2024
£ £
Stock - 1,500
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,174 1,129
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 4,492 4,217
Other creditors 196,038 182,157
200,530 186,374
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5