Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 08604015 Mr M W Fletcher iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08604015 2024-12-31 08604015 2025-12-31 08604015 2025-01-01 2025-12-31 08604015 frs-core:CurrentFinancialInstruments 2025-12-31 08604015 frs-core:Non-currentFinancialInstruments 2025-12-31 08604015 frs-core:ComputerEquipment 2025-12-31 08604015 frs-core:ComputerEquipment 2025-01-01 2025-12-31 08604015 frs-core:ComputerEquipment 2024-12-31 08604015 frs-core:MotorVehicles 2025-12-31 08604015 frs-core:MotorVehicles 2025-01-01 2025-12-31 08604015 frs-core:MotorVehicles 2024-12-31 08604015 frs-core:PlantMachinery 2025-12-31 08604015 frs-core:PlantMachinery 2025-01-01 2025-12-31 08604015 frs-core:PlantMachinery 2024-12-31 08604015 frs-core:WithinOneYear 2025-12-31 08604015 frs-core:ShareCapital 2025-12-31 08604015 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 08604015 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 08604015 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 08604015 frs-bus:SmallEntities 2025-01-01 2025-12-31 08604015 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 08604015 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 08604015 frs-bus:Director1 2025-01-01 2025-12-31 08604015 frs-countries:EnglandWales 2025-01-01 2025-12-31 08604015 2023-12-31 08604015 2024-12-31 08604015 2024-01-01 2024-12-31 08604015 frs-core:CurrentFinancialInstruments 2024-12-31 08604015 frs-core:Non-currentFinancialInstruments 2024-12-31 08604015 frs-core:BetweenOneFiveYears 2024-12-31 08604015 frs-core:WithinOneYear 2024-12-31 08604015 frs-core:ShareCapital 2024-12-31 08604015 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 08604015
Homes2opportunities Limited
Financial Statements
For The Year Ended 31 December 2025
Homes2opportunities Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Homes2opportunities Limited
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 08604015

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 61,273 |  | 90,691
|  |  | 61,273 |  | 90,691
CURRENT ASSETS
Debtors | 5 | 14,722 |  | 82,900 |
Cash at bank and in hand |  | 396,487 |  | 262,360 |
|  | 411,209 |  | 345,260 |
Creditors: Amounts Falling Due Within One Year | 6 | (281,134 ) |  | (322,844 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 130,075 |  | 22,416
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 191,348 |  | 113,107
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (10,886 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,609 ) |  | (11,546 )
NET ASSETS |  |  | 185,739 |  | 90,675
CAPITAL AND RESERVES
Called up share capital | 9 |  | 3 |  | 3
Profit and Loss Account |  |  | 185,736 |  | 90,672
SHAREHOLDERS' FUNDS |  |  | 185,739 |  | 90,675

Page 1
Page 2
Homes2opportunities Limited
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 M W Fletcher Director
29 May 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Homes2opportunities Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Homes2opportunities Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08604015 . The registered office is First Floor Sterling House, Outrams Wharf, Little Eaton, Derby, DE21 5EL.
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.
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. 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% straight line
Motor Vehicles | 20% straight line
Computer Equipment | 20% straight line

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 25)
21 25
Page 3
Page 4
Homes2opportunities Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 59,224 | 333,485 | 32,419 | 425,128
Additions | - | - | 3,107 | 3,107
As at 31 December 2025 | 59,224 | 333,485 | 35,526 | 428,235
Depreciation
As at 1 January 2025 | 47,935 | 257,533 | 28,969 | 334,437
Provided during the period | 4,315 | 27,060 | 1,150 | 32,525
As at 31 December 2025 | 52,250 | 284,593 | 30,119 | 366,962
Net Book Value
As at 31 December 2025 | 6,974 | 48,892 | 5,407 | 61,273
As at 1 January 2025 | 11,289 | 75,952 | 3,450 | 90,691

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 6,895 |  | 281
Other debtors | 7,827 |  | 82,619
| 14,722 |  | 82,900

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,553 |  | 10,214
Bank loans and overdrafts | 8,333 |  | 10,000
Corporation tax | 92,133 |  | 62,442
Other taxes and social security | 664 |  | -
VAT | 89,554 |  | 81,345
Other creditors | 67,897 |  | 128,843
Director's loan account | 20,000 |  | 30,000
| 281,134 |  | 322,844

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 2,553
Bank loans | - |  | 8,333
| - |  | 10,886

Page 4
Page 5
Homes2opportunities Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 2,553 |  | 10,214
Later than one year and not later than five years | - |  | 2,553
| 2,553 |  | 12,767
| 2,553 |  | 12,767

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 3 |  | 3

Page 5