Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 14495642 Dr Bejan Roohi Mr Sami Elias iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14495642 2024-11-30 14495642 2025-11-30 14495642 2024-12-01 2025-11-30 14495642 frs-core:CurrentFinancialInstruments 2025-11-30 14495642 frs-core:Non-currentFinancialInstruments 2025-11-30 14495642 frs-core:ShareCapital 2025-11-30 14495642 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 14495642 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 14495642 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 14495642 frs-bus:SmallEntities 2024-12-01 2025-11-30 14495642 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 14495642 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 14495642 frs-bus:Director1 2024-12-01 2025-11-30 14495642 frs-bus:Director2 2024-12-01 2025-11-30 14495642 frs-countries:EnglandWales 2024-12-01 2025-11-30 14495642 2023-11-30 14495642 2024-11-30 14495642 2023-12-01 2024-11-30 14495642 frs-core:CurrentFinancialInstruments 2024-11-30 14495642 frs-core:Non-currentFinancialInstruments 2024-11-30 14495642 frs-core:ShareCapital 2024-11-30 14495642 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 14495642
Homes Partners Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Homes Partners Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Homes Partners Ltd
Balance Sheet
As At 30 November 2025
Balance Sheet
Registered number: 14495642

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investment Properties | 4 |  | 6,650,728 |  | 3,609,271
|  |  | 6,650,728 |  | 3,609,271
CURRENT ASSETS
Debtors | 5 | 377,968 |  | 123,659 |
Cash at bank and in hand |  | 29 |  | 52,525 |
|  | 377,997 |  | 176,184 |
Creditors: Amounts Falling Due Within One Year | 6 | (602,291 ) |  | (220,440 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (224,294 ) |  | (44,256 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,426,434 |  | 3,565,015
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (6,466,053 ) |  | (3,584,522 )
NET LIABILITIES |  |  | (39,619 ) |  | (19,507 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (39,719 ) |  | (19,607 )
SHAREHOLDERS' FUNDS |  |  | (39,619) |  | (19,507)

Page 1
Page 2
Homes Partners Ltd
Balance Sheet (continued)
As At 30 November 2025
For the year ending 30 November 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 Sami Elias Director
12 August 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Homes Partners Ltd
Notes to the Financial Statements
For The Year Ended 30 November 2025
Notes to the Financial Statements
1. General Information
Homes Partners Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14495642 . The registered office is 92 Crawford Street, London, W1H 2HE.
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. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 December 2024 | 3,609,271
Additions | 3,041,457
As at 30 November 2025 | 6,650,728

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | - |  | 72,696
Other debtors | 135,293 |  | -
VAT | 86,863 |  | 50,963
Amounts owed by associates | 155,812 |  | -
| 377,968 |  | 123,659

Page 3
Page 4
Homes Partners Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 November 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 482,175 |  | 64,604
Other taxes and social security | 316 |  | 316
Net wages | - |  | 4,298
Other creditors | 38,940 |  | -
Accruals and deferred income | 1,900 |  | 1,900
Directors' loan accounts | 78,960 |  | 116,525
Amounts owed to associates | - |  | 32,797
| 602,291 |  | 220,440

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 4,469,621 |  | 2,184,522
Other loans | 1,996,432 |  | 1,400,000
| 6,466,053 |  | 3,584,522

8. Share Capital

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

9. Related Party Transactions
Included in creditors falling due after more than one year is an amount of £78,960 (2024: 116,525) payable to the director. The loan is interest free.
Included in creditors falling due after more than one year is an amount of Nil (2024: 32,797) owed to one of its associates. The loan is interest free.
Page 4