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| Registered number: 10426728
AUTOGRAPH HOMES (HAMBROOK) LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 NOVEMBER 2025
AUTOGRAPH HOMES (HAMBROOK) LIMITED CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OFAUTOGRAPH HOMES (HAMBROOK) LIMITED FOR THE YEAR ENDED 30 NOVEMBER 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Autograph Homes (Hambrook) Limited for the year ended 30 November 2025 which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given to us. As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/regulations. This report is made solely to the board of directors of Autograph Homes (Hambrook) Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Autograph Homes (Hambrook) Limited and state those matters that we have agreed to state to the board of directors of Autograph Homes (Hambrook) Limited, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Autograph Homes (Hambrook) Limited and its board of directors, as a body, for our work or for this report. It is your duty to ensure that Autograph Homes (Hambrook) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the company's assets, liabilities, financial position and loss. You consider that Autograph Homes (Hambrook) Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or review of the financial statements of Autograph Homes (Hambrook) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. Bishop Fleming Audit Limited Chartered Accountants 10 Temple Back Bristol BS1 6FL 14 August 2026 Page 1
AUTOGRAPH HOMES (HAMBROOK) LIMITED REGISTERED NUMBER:10426728 STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 146,456 |  | 152,380 |
Cash at bank and in hand | 6 | 2,622 |  | 1,290 |
|  | 149,078 |  | 153,670 |
Creditors: amounts falling due within one year | 7 | (3,226) |  | (3,226) |
Net current assets |  |  | 145,852 |  | 150,444
Total assets less current liabilities |  |  | 145,852 |  | 150,444
Creditors: amounts falling due after more than one year | 8 |  | (12,636) |  | (15,863)
Net assets |  |  | 133,216 |  | 134,581
Capital and reserves |  |  |  |  |
Called up share capital | 11 |  | 200 |  | 200
Profit and loss account |  |  | 133,016 |  | 134,381
|  |  | 133,216 |  | 134,581
The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S M Taylor
Director
Date: 14 August 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
AUTOGRAPH HOMES (HAMBROOK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | GENERAL INFORMATION
Autograph Homes (Hambrook) Limited is a private company limited by shares, incorporated in the United Kingdom and registered in England and Wales. Its registered office is located at Unit 3 The Stables, Says Court Farm Badminton Road, Frampton Cotterell, Bristol, England, BS36 2NY. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies (see note 3). The following principal accounting policies have been applied:
| 2.2 | GOING CONCERN
The directors have reviewed the business plan and profit and loss forecasts of the group including Autograph Homes (Hambrook) Limited. As a result, the directors believe that the company and group has adequate resources to continue operations for the foreseeable future being a period of not less than twelve months from the date of signing the financial statements. On this basis, the directors have concluded it is appropriate that the financial statements have been prepared on a going concern basis.
| 2.3 | REVENUE
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: ∙the company has transferred the significant risks and rewards of ownership to the buyer; ∙the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.4 | FINANCE COSTS
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | BORROWING COSTS
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
AUTOGRAPH HOMES (HAMBROOK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.ACCOUNTING POLICIES (continued)
| 2.6 | CURRENT AND DEFERRED TAXATION
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.7 | DEBTORS
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | CASH AND CASH EQUIVALENTS
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | CREDITORS
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | JUDGEMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UNCERTAINTY
Carrying value of work in progress Work in progress is carried at the lower of cost and net realisable value. A full review of net realisable value of work in progress was undertaken at year end. Reasonable foreseeable changes in the assumptions used would not have a significant impact on the net realisable value. Page 4
AUTOGRAPH HOMES (HAMBROOK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | EMPLOYEES
| The Company has no employees other than the directors, who did not receive any remuneration (2024: £NIL).
5. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by group undertakings | 142,435 | 146,607
| Other debtors | 4,021 | 4,850
| Deferred taxation | - | 923
|  | 146,456 | 152,380
| Amounts owed by group undertakings are unsecured, interest free and repayable on demand.
6. | CASH AND CASH EQUIVALENTS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 2,622 | 1,290
|  | 2,622 | 1,290
7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 3,226 | 3,226
|  | 3,226 | 3,226
8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 12,636 | 15,863
|  | 12,636 | 15,863
Page 5
AUTOGRAPH HOMES (HAMBROOK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
9. | LOANS
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| AMOUNTS FALLING DUE WITHIN ONE YEAR |  |
| Bank loans | 3,226 | 3,226
|  | 3,226 | 3,226
| AMOUNTS FALLING DUE 1-2 YEARS |  |
| Bank loans | 3,226 | 3,226
|  | 3,226 | 3,226
| AMOUNTS FALLING DUE 2-5 YEARS |  |
| Bank loans | 9,410 | 12,637
|  | 9,410 | 12,637
|  | 15,862 | 19,089
| Bounce Back Loan On 1 October 2020, the company secured a Bounce Back Loan of £31,468 to support the business during the Covid-19 pandemic. During the year ended 31 August 2023, the repayment profile of the loan was amended. The loan is repayable over a 10-year term, with no repayments due in the first 12 months. Monthly repayments of £268.85 commenced from month 13. Interest is charged at a fixed annual rate of 2.5% on the outstanding capital balance.
Page 6
AUTOGRAPH HOMES (HAMBROOK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
10. | DEFERRED TAXATION
|  | 2025
|  | £
| At beginning of year | 923
| Charged to profit or loss | (923)
| AT END OF YEAR | -
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Tax losses carried forward | - | 923
|  | - | 923
11. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 30 (2024: 30) Ordinary A shares of £1.00 each | 30 | 30
|  | 30 (2024: 30) Ordinary A2 shares of £1.00 each | 30 | 30
|  | 70 (2024: 70) Ordinary B shares of £1.00 each | 70 | 70
|  | 70 (2024: 70) Ordinary B2 shares of £1.00 each | 70 | 70
|  |  | 200 | 200
| Ordinary A shares entitle shareholders to one vote at a general meeting per share, subject to A shares representing 80% of the total voting rights. These entitle shareholders to 30% of distributions made in respect of the Players Close development. Ordinary B shares entitle shareholders to one vote at a general meeting per share, subject to B shares representing 20% of the total voting rights. These entitle shareholders to 70% of distributions made in respect of the Players Close development. Ordinary A2 shares entitle shareholders to 30% of distributions made in respect of the Old Library development. These share do not have any voting rights. Ordinary B2 shares entitle shareholders to 70% of distributions made in respect of the Old Library development. These share do not have any voting rights.
12. | RELATED PARTY TRANSACTIONS
| The company is a wholly owned subsidiary of Autograph Homes Limited. Transactions with Autograph Homes Limited are not disclosed in accordance with section 33 of FRS102.
Page 7
AUTOGRAPH HOMES (HAMBROOK) LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
13. | CONTROLLING PARTY
The immediate and ultimate controlling party of the company is Autograph Homes Limited, a company registered in England and Wales, by virtue of its shareholding in the Company. Consolidated accounts are available from Autograph Homes Limited at their registered address; Unit 3 The Stables, Says Court Farm Badminton Road, Frampton Cotterell, Bristol, England, BS36 2NY. Autograph Homes Limited has no controlling shareholders.
Page 8