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Registered number: 11114510
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AUTOGRAPH HOMES (RODE) LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 NOVEMBER 2025
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AUTOGRAPH HOMES (RODE) LIMITED
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OFAUTOGRAPH HOMES (RODE) 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 (Rode) 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 (Rode) 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 (Rode) Limited and state those matters that we have agreed to state to the board of directors of Autograph Homes (Rode) 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 (Rode) 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 (Rode) 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 (Rode) 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 (Rode) 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
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AUTOGRAPH HOMES (RODE) LIMITED
REGISTERED NUMBER:11114510
STATEMENT OF FINANCIAL POSITION
AS AT 30 NOVEMBER 2025
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Debtors: amounts falling due within one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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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:
The notes on pages 3 to 7 form part of these financial statements.
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AUTOGRAPH HOMES (RODE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
Autograph Homes (Rode) 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
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BASIS OF PREPARATION OF FINANCIAL STATEMENTS
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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 following principal accounting policies have been applied:
The directors have reviewed the business plans, cash flow forecasts and projected profit and loss accounts of Autograph Homes (Rode) Limited. As at the balance sheet date, the company was in a net liability position of £780,367 (2024: £769,168).
The directors have considered the impact of this net liability position as part of their going concern assessment and have reviewed the company's forecast trading performance, expected cash flows and available sources of funding. Based on this review, the directors believe that the company has adequate resources to continue operations for the foreseeable future, being a period of not less than twelve months from the date of signing these financial statements.
Accordingly, the directors have concluded that it is appropriate to prepare the financial statements on a going concern basis.
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.
Interest income is recognised in profit or loss using the effective interest method.
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AUTOGRAPH HOMES (RODE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
2.ACCOUNTING POLICIES (continued)
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.
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
Work in progress is stated at the lower of cost and net realisable value. Land held for development and the costs of development are initially recognised at transactions cost. The company allocates site-wide development costs between units on a site by site basis. These costs are carried at transactional cost until turnover in respect of the unit is recognised.
At each reporting date, work in progress is assessed for impairment. If it is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Statement of Comprehensive Income.
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.
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CASH AND CASH EQUIVALENTS
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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.
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.
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AUTOGRAPH HOMES (RODE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
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The Company has no employees other than the directors, who did not receive any remuneration (2024: £NIL).
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Amounts owed by group undertakings
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CASH AND CASH EQUIVALENTS
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CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
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Amounts owed to group undertakings
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Accruals and deferred income
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Amounts owed to group undertakings are unsecured, interest free and repayable on demand.
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AUTOGRAPH HOMES (RODE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
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CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
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Bank Loans
On 1 October 2020, the company secured a Bounce Back Loan of £50,000 to provide financial support during the Covid-19 pandemic. During the year, the repayment profile of the loan was revised. The loan is repayable over a 10-year period, with no repayments due during the first 12 months. Monthly repayments of £416.92 commenced from month 13. Interest is charged at a fixed annual rate of 2.5% on the outstanding capital balance.
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ALLOTTED, CALLED UP AND FULLY PAID
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35 (2024: 35) Ordinary A shares of £1.00 each
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65 (2024: 65) Ordinary B shares of £1.00 each
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1 Ordinary Share of £1 was issued and paid on incorporation.
On 24 December 2018 additional shares were issued and paid for at par value as follows:
- 35 Ordinary A shares of £1 each;
- 65 Ordinary B shares of £1 each.
Ordinary A shares entitle shareholders to one vote at a general meeting per share, subject to A shares representing 35% of the total voting rights.
Ordinary B shares entitle shareholders to one vote at a general meeting per share, subject to B shares representing 65% of the total voting rights.
In October 2023, the 35 Ordinary A shares were repurchased by Autograph Homes Limited, the parent company of Autograph Homes (Rode) Limited for consideration of £251,035. The shares are now 100% owned by Autograph Homes Limited.
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Page 6
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AUTOGRAPH HOMES (RODE) LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2025
Other reserves
Includes the difference between the nominal value and fair value of loans received on off market terms as part of a shareholder transaction.
Profit and loss account
Includes all recognised residual profits and losses less any dividend paid or declared before the year end.
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RELATED PARTY TRANSACTIONS
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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.
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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.
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