Acorah Software Products - Accounts Production 19.3.600 false true true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 12062681 Miss Emily Wills Mrs Lisa Wills Mr John Wills Miss Alice Wills Mr J Wills and Mrs L Wills true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12062681 2025-06-30 12062681 2026-06-30 12062681 2025-07-01 2026-06-30 12062681 frs-core:CurrentFinancialInstruments 2026-06-30 12062681 frs-core:ComputerEquipment 2026-06-30 12062681 frs-core:ComputerEquipment 2025-07-01 2026-06-30 12062681 frs-core:ComputerEquipment 2025-06-30 12062681 frs-core:FurnitureFittings 2026-06-30 12062681 frs-core:FurnitureFittings 2025-07-01 2026-06-30 12062681 frs-core:FurnitureFittings 2025-06-30 12062681 frs-core:ShareCapital 2026-06-30 12062681 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 12062681 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 12062681 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 12062681 frs-bus:SmallEntities 2025-07-01 2026-06-30 12062681 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 12062681 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 12062681 1 2025-07-01 2026-06-30 12062681 frs-bus:Director1 2025-07-01 2026-06-30 12062681 frs-bus:Director1 2025-06-30 12062681 frs-bus:Director1 2026-06-30 12062681 frs-bus:Director2 2025-07-01 2026-06-30 12062681 frs-bus:Director2 2025-06-30 12062681 frs-bus:Director2 2026-06-30 12062681 frs-bus:Director3 2025-07-01 2026-06-30 12062681 frs-bus:Director3 2025-06-30 12062681 frs-bus:Director3 2026-06-30 12062681 frs-bus:Director4 2025-07-01 2026-06-30 12062681 frs-bus:Director4 2025-06-30 12062681 frs-bus:Director4 2026-06-30 12062681 frs-countries:EnglandWales 2025-07-01 2026-06-30 12062681 2024-06-30 12062681 2025-06-30 12062681 2024-07-01 2025-06-30 12062681 frs-core:CurrentFinancialInstruments 2025-06-30 12062681 frs-core:ShareCapital 2025-06-30 12062681 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 12062681
Wills Homes Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Brisan Accountancy Ltd
Canada House, First Floor,
20/20 Business Park
Maidstone
Kent
ME16 0LS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12062681
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,819 -
6,819 -
CURRENT ASSETS
Debtors 5 2,487,500 2,213,853
Cash at bank and in hand 870 264
2,488,370 2,214,117
Creditors: Amounts Falling Due Within One Year 6 (2,367,910 ) (2,064,447 )
NET CURRENT ASSETS (LIABILITIES) 120,460 149,670
TOTAL ASSETS LESS CURRENT LIABILITIES 127,279 149,670
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (1,296 ) -
NET ASSETS 125,983 149,670
CAPITAL AND RESERVES
Called up share capital 8 400 400
Profit and Loss Account 125,583 149,270
SHAREHOLDERS' FUNDS 125,983 149,670
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Page 2
For the year ending 30 June 2026 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
Miss Emily Wills
Director
Mrs Lisa Wills
Director
Mr John Wills
Director
Miss Alice Wills
Director
21 September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Wills Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12062681 . The registered office is 27 Old Gloucester Street, London, WC1N 3AX.
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
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
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:
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.4. 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: 4 (2025: 4)
4 4
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2025 - - -
Additions 5,757 1,996 7,753
As at 30 June 2026 5,757 1,996 7,753
Depreciation
As at 1 July 2025 - - -
Provided during the period 657 277 934
As at 30 June 2026 657 277 934
Net Book Value
As at 30 June 2026 5,100 1,719 6,819
As at 1 July 2025 - - -
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 2,487,500 2,207,500
Other taxes and social security - 6,353
2,487,500 2,213,853
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Corporation tax - (9,237 )
Other taxes and social security 1,093 -
Accruals and deferred income 2,151 3,142
Directors' loan accounts 2,364,666 2,070,542
2,367,910 2,064,447
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2026 2025
£ £
Other timing differences 1,296 -
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 400 400
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9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans from directors:
As at 1 July 2025 Amounts advanced Amounts repaid Amounts written off As at 30 June 2026
£ £ £ £ £
Miss Emily Wills 668,833 - 50,000 - 718,833
Mrs Lisa Wills 308,338 50,000 154,562 - 413,500
Mr John Wills 308,338 50,000 154,562 - 413,500
Miss Alice Wills 783,833 15,000 50,000 - 818,833
The above loan is unsecured, interest free, repayable on demand and ranks equally with other unsecured creditors of the company.
10. Ultimate Controlling Party
The company's ultimate controlling party is Mr J Wills and Mrs L Wills by virtue of their ownership of 100% of the issued share capital in the company.
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