Acorah Software Products - Accounts Production 19.2.450 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 09870431 Mr Joseph Arnold Mrs Joanne Arnold iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09870431 2023-11-30 09870431 2024-11-30 09870431 2023-12-01 2024-11-30 09870431 frs-core:CurrentFinancialInstruments 2024-11-30 09870431 frs-core:Non-currentFinancialInstruments 2024-11-30 09870431 frs-core:FurnitureFittings 2024-11-30 09870431 frs-core:FurnitureFittings 2023-12-01 2024-11-30 09870431 frs-core:FurnitureFittings 2023-11-30 09870431 frs-core:PlantMachinery 2024-11-30 09870431 frs-core:PlantMachinery 2023-12-01 2024-11-30 09870431 frs-core:PlantMachinery 2023-11-30 09870431 frs-core:ShareCapital 2024-11-30 09870431 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 09870431 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 09870431 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 09870431 frs-bus:SmallEntities 2023-12-01 2024-11-30 09870431 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 09870431 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 09870431 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-11-30 09870431 frs-bus:Director1 2023-12-01 2024-11-30 09870431 frs-bus:Director2 2023-12-01 2024-11-30 09870431 frs-countries:EnglandWales 2023-12-01 2024-11-30 09870431 2022-11-30 09870431 2023-11-30 09870431 2022-12-01 2023-11-30 09870431 frs-core:CurrentFinancialInstruments 2023-11-30 09870431 frs-core:Non-currentFinancialInstruments 2023-11-30 09870431 frs-core:ShareCapital 2023-11-30 09870431 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 09870431 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2023-11-30
Registered number: 09870431
Eve Homes Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Eve Homes Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Eve Homes Limited
Balance Sheet
As At 30 November 2024
Balance Sheet
Registered number: 09870431

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,232 |  | 5,539
Investment Properties | 5 |  | 1,050,000 |  | 1,050,000
|  |  | 1,052,232 |  | 1,055,539
CURRENT ASSETS
Stocks | 6 | 583,893 |  | - |
Debtors | 7 | 47,382 |  | 23,581 |
Cash at bank and in hand |  | 2,733 |  | 33,478 |
|  | 634,008 |  | 57,059 |
Creditors: Amounts Falling Due Within One Year | 8 | (609,769 ) |  | (366,917 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 24,239 |  | (309,858 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,076,471 |  | 745,681
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (230,000 ) |  | (254,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (44,296 ) |  | (45,122 )
NET ASSETS |  |  | 802,175 |  | 446,559
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Fair value reserve |  |  | 155,871 |  | 155,871
Profit and Loss Account |  |  | 646,204 |  | 290,588
SHAREHOLDERS' FUNDS |  |  | 802,175 |  | 446,559

Page 1
Page 2
Eve Homes Limited
Balance Sheet (continued)
As At 30 November 2024
For the year ending 30 November 2024 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 Joseph Arnold Director
5 June 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Eve Homes Limited
Notes to the Financial Statements
For The Year Ended 30 November 2024
Notes to the Financial Statements
1. General Information
Eve Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09870431 . The registered office is 11 Whitestone Way, Croydon, CR0 4WF.
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. 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 | 25% straight line
Fixtures & Fittings | 25% straight line

2.4. 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.
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.
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Eve Homes Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2024
2.6. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year or on demand are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other operating expenses.
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in nonconvertible preference and non puttable ordinary shares which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are intially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Directors loans are recognised at transaction price.
2.7. 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.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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Eve Homes Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2024
4. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 December 2023 | 4,500 | 8,726 | 13,226
As at 30 November 2024 | 4,500 | 8,726 | 13,226
Depreciation
As at 1 December 2023 | 1,688 | 5,999 | 7,687
Provided during the period | 1,125 | 2,182 | 3,307
As at 30 November 2024 | 2,813 | 8,181 | 10,994
Net Book Value
As at 30 November 2024 | 1,687 | 545 | 2,232
As at 1 December 2023 | 2,812 | 2,727 | 5,539

5. Investment Property

| 2024
--- | ---
| £
Fair Value
As at 1 December 2023 and 30 November 2024 | 1,050,000

6. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Work in progress | 583,893 |  | -

7. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 46,198 |  | 17,514
Other debtors | 1,184 |  | 6,067
| 47,382 |  | 23,581

Page 5
Page 6
Eve Homes Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2024
8. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 7,918 |  | 1,632
Bank loans and overdrafts | 24,000 |  | 24,000
Amounts owed to participating interests | - |  | 289,676
Other creditors | 525,061 |  | 20,027
Taxation and social security | 52,790 |  | 31,582
| 609,769 |  | 366,917

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

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 230,000 |  | 254,000

10. Secured Creditors
The loans are secured by a fixed and floating charge, the floating charge covers all the Investment Property or undertaking of the company.
Of the creditors the following amounts are secured.

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 254,000 |  | 278,000

11. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

12. Exceptional Items
The company recognised exceptional income of £312,637 during the year arising from the waiver of an intercompany creditor balance owed to a related company under common ownership. The related company was sold during the year and, as part of the sale transaction, the outstanding balance was formally waived. Due to the size and non-recurring nature of the transaction, the resulting credit has been presented as an exceptional item.
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