Acorah Software Products - Accounts Production 19.2.450 false true true 29 September 2024 30 September 2023 false 30 September 2024 29 September 2025 29 September 2025 05475136 Mr Richard Holmes Holmes Holdings (Yorkshire) Ltd true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05475136 2024-09-29 05475136 2025-09-29 05475136 2024-09-30 2025-09-29 05475136 frs-core:CurrentFinancialInstruments 2025-09-29 05475136 frs-core:Non-currentFinancialInstruments 2025-09-29 05475136 frs-core:ShareCapital 2025-09-29 05475136 frs-core:RetainedEarningsAccumulatedLosses 2025-09-29 05475136 frs-bus:PrivateLimitedCompanyLtd 2024-09-30 2025-09-29 05475136 frs-bus:FilletedAccounts 2024-09-30 2025-09-29 05475136 frs-bus:SmallEntities 2024-09-30 2025-09-29 05475136 frs-bus:AuditExempt-NoAccountantsReport 2024-09-30 2025-09-29 05475136 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-30 2025-09-29 05475136 1 2024-09-30 2025-09-29 05475136 frs-bus:Director1 2024-09-30 2025-09-29 05475136 frs-countries:EnglandWales 2024-09-30 2025-09-29 05475136 2023-09-29 05475136 2024-09-29 05475136 2023-09-30 2024-09-29 05475136 frs-core:CurrentFinancialInstruments 2024-09-29 05475136 frs-core:Non-currentFinancialInstruments 2024-09-29 05475136 frs-core:ShareCapital 2024-09-29 05475136 frs-core:RetainedEarningsAccumulatedLosses 2024-09-29
Registered number: 05475136
Leeds & Bradford Homes Limited
Unaudited Financial Statements
For The Year Ended 29 September 2025
Leeds & Bradford Homes Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
Leeds & Bradford Homes Limited
Statement of Financial Position
As At 29 September 2025
Statement of Financial Position
Registered number: 05475136

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 471,285 |  | 758,313
|  |  | 471,285 |  | 758,313
CURRENT ASSETS
Stocks |  | 50,000 |  | - |
Debtors | 5 | 7,340 |  | 45,313 |
Cash at bank and in hand |  | 4,974 |  | 3,311 |
|  | 62,314 |  | 48,624 |
Creditors: Amounts Falling Due Within One Year | 6 | (628 ) |  | (520 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 61,686 |  | 48,104
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 532,971 |  | 806,417
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (604,551 ) |  | (953,339 )
NET LIABILITIES |  |  | (71,580 ) |  | (146,922 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Income Statement |  |  | (71,680 ) |  | (147,022 )
SHAREHOLDERS' FUNDS |  |  | (71,580) |  | (146,922)

Page 1
Page 2
Leeds & Bradford Homes Limited
Statement of Financial Position (continued)
As At 29 September 2025
For the year ending 29 September 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 Income Statement.
On behalf of the board

Mr Richard Holmes Director
26 June 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Leeds & Bradford Homes Limited
Notes to the Financial Statements
For The Year Ended 29 September 2025
Notes to the Financial Statements
1. General Information
Leeds & Bradford Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05475136 . The registered office is The Octagon, Wells Road , Ilkley, West Yorkshire, LS29 9JB.
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. Going Concern Disclosure
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern assumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue. The board is committed to the success of the company in the following twelve months, and where necessary will endeavour to support the company with all means at their disposal to ensure its continuity. Therefore the directors still believe it is appropriate to prepare the accounts on a going concern basis.
2.3. 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.
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 income statement.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
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Page 4
Leeds & Bradford Homes Limited
Notes to the Financial Statements (continued)
For The Year Ended 29 September 2025
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 30 September 2024 | 758,313
Additions | 173,944
Disposals | (460,972 )
As at 29 September 2025 | 471,285

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 53
Other debtors | 7,340 |  | 45,260
| 7,340 |  | 45,313

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 628 |  | 520

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to group undertakings | - |  | 188,479
Other creditors | 604,551 |  | 764,860
| 604,551 |  | 953,339

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Ultimate Controlling Party
The company's ultimate controlling party is Holmes Holdings (Yorkshire) Ltd by virtue of his ownership of 100% of the issued share capital in the company.
Page 4