Acorah Software Products - Accounts Production 18.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09839398 Mr T Harper Mrs V Harper iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09839398 2024-10-31 09839398 2025-10-31 09839398 2024-11-01 2025-10-31 09839398 frs-core:CurrentFinancialInstruments 2025-10-31 09839398 frs-core:Non-currentFinancialInstruments 2025-10-31 09839398 frs-core:BetweenOneFiveYears 2025-10-31 09839398 frs-core:InvestmentPropertyIncludedWithinPPE 2025-10-31 09839398 frs-core:InvestmentPropertyIncludedWithinPPE 2024-11-01 2025-10-31 09839398 frs-core:InvestmentPropertyIncludedWithinPPE 2024-10-31 09839398 frs-core:MotorVehicles 2025-10-31 09839398 frs-core:MotorVehicles 2024-11-01 2025-10-31 09839398 frs-core:MotorVehicles 2024-10-31 09839398 frs-core:WithinOneYear 2025-10-31 09839398 frs-core:ShareCapital 2025-10-31 09839398 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09839398 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09839398 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09839398 frs-bus:SmallEntities 2024-11-01 2025-10-31 09839398 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09839398 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09839398 frs-core:UnlistedNon-exchangeTraded 2025-10-31 09839398 frs-core:UnlistedNon-exchangeTraded 2024-10-31 09839398 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-10-31 09839398 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-10-31 09839398 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-31 09839398 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 09839398 frs-bus:Director1 2024-11-01 2025-10-31 09839398 frs-bus:Director2 2024-11-01 2025-10-31 09839398 frs-countries:EnglandWales 2024-11-01 2025-10-31 09839398 2023-10-31 09839398 2024-10-31 09839398 2023-11-01 2024-10-31 09839398 frs-core:CurrentFinancialInstruments 2024-10-31 09839398 frs-core:Non-currentFinancialInstruments 2024-10-31 09839398 frs-core:BetweenOneFiveYears 2024-10-31 09839398 frs-core:WithinOneYear 2024-10-31 09839398 frs-core:ShareCapital 2024-10-31 09839398 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09839398
Harpers Homes Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09839398
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,444,133 2,455,361
Investments 5 1 1
2,444,134 2,455,362
CURRENT ASSETS
Debtors 6 589,703 604,455
Cash at bank and in hand 155 417
589,858 604,872
Creditors: Amounts Falling Due Within One Year 7 (502,519 ) (501,235 )
NET CURRENT ASSETS (LIABILITIES) 87,339 103,637
TOTAL ASSETS LESS CURRENT LIABILITIES 2,531,473 2,558,999
Creditors: Amounts Falling Due After More Than One Year 8 (1,556,351 ) (1,565,709 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (93,250 ) (93,250 )
NET ASSETS 881,872 900,040
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 881,772 899,940
SHAREHOLDERS' FUNDS 881,872 900,040
Page 1
Page 2
For the year ending 31 October 2025 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 T Harper
Director
31/07/2026
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
Harpers Homes Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09839398 . The registered office is 8 Turls Hill Road, Sedgley, Dudley, DY3 1HG.
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:
Motor Vehicles 15% on Cost
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Investment Properties Motor Vehicles Total
£ £ £
Cost
As at 1 November 2024 2,380,505 103,607 2,484,112
As at 31 October 2025 2,380,505 103,607 2,484,112
Depreciation
As at 1 November 2024 - 28,751 28,751
Provided during the period - 11,228 11,228
As at 31 October 2025 - 39,979 39,979
Net Book Value
As at 31 October 2025 2,380,505 63,628 2,444,133
As at 1 November 2024 2,380,505 74,856 2,455,361
5. Investments
Unlisted
£
Cost or Valuation
As at 1 November 2024 1
As at 31 October 2025 1
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 1
As at 1 November 2024 1
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 589,703 604,455
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 7,600 7,600
Bank loans and overdrafts 2,004 2,004
Corporation tax 53,057 53,057
Other creditors 438,835 438,283
Accruals and deferred income 960 -
Directors' loan accounts 63 291
502,519 501,235
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 49,600 57,200
Bank loans 1,506,751 1,508,509
1,556,351 1,565,709
9. Secured Creditors
Included in the balance sheet are financial commitments of £1,395,618 (2020 - £1,508,519). Security is provided in the form of fixed and floating charges over the company's assets.

10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,600 7,600
Later than one year and not later than five years 49,600 57,200
57,200 64,800
57,200 64,800
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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