Acorah Software Products - Accounts Production 16.2.850 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08946633 J Neal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08946633 2024-03-31 08946633 2025-03-31 08946633 2024-04-01 2025-03-31 08946633 frs-core:CurrentFinancialInstruments 2025-03-31 08946633 frs-core:Non-currentFinancialInstruments 2025-03-31 08946633 frs-core:BetweenOneFiveYears 2025-03-31 08946633 frs-core:ComputerEquipment 2025-03-31 08946633 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08946633 frs-core:ComputerEquipment 2024-03-31 08946633 frs-core:MotorVehicles 2024-04-01 2025-03-31 08946633 frs-core:PlantMachinery 2025-03-31 08946633 frs-core:PlantMachinery 2024-04-01 2025-03-31 08946633 frs-core:PlantMachinery 2024-03-31 08946633 frs-core:WithinOneYear 2025-03-31 08946633 frs-core:ShareCapital 2025-03-31 08946633 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08946633 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08946633 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08946633 frs-bus:SmallEntities 2024-04-01 2025-03-31 08946633 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08946633 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08946633 frs-bus:Director1 2024-04-01 2025-03-31 08946633 frs-countries:EnglandWales 2024-04-01 2025-03-31 08946633 2023-03-31 08946633 2024-03-31 08946633 2023-04-01 2024-03-31 08946633 frs-core:CurrentFinancialInstruments 2024-03-31 08946633 frs-core:Non-currentFinancialInstruments 2024-03-31 08946633 frs-core:BetweenOneFiveYears 2024-03-31 08946633 frs-core:WithinOneYear 2024-03-31 08946633 frs-core:ShareCapital 2024-03-31 08946633 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08946633
J. NEAL ARTISAN BUILDERS LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08946633
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 22,241 13,008
22,241 13,008
CURRENT ASSETS
Debtors 5 1,088 8,877
Cash at bank and in hand 19,157 20,913
20,245 29,790
Creditors: Amounts Falling Due Within One Year 6 (32,719 ) (33,907 )
NET CURRENT ASSETS (LIABILITIES) (12,474 ) (4,117 )
TOTAL ASSETS LESS CURRENT LIABILITIES 9,767 8,891
Creditors: Amounts Falling Due After More Than One Year 7 - (2,454 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (4,226 ) (2,472 )
NET ASSETS 5,541 3,965
CAPITAL AND RESERVES
Called up share capital 9 300 300
Profit and Loss Account 5,241 3,665
SHAREHOLDERS' FUNDS 5,541 3,965
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For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
J Neal
Director
28 April 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
J. NEAL ARTISAN BUILDERS LIMITED Registered number 08946633 is a limited by shares company incorporated in England & Wales. The Registered Office is 5 Luscombe Road, Cotford St Luke, Taunton, Somerset, TA4 1EB.
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 stated at cost less depreciation. 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 20% reducing balance
Computer Equipment 25% reducing balance
2.4. 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 profit and loss account as incurred.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 2)
4 2
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4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 32,518 4,301 36,819
Additions 15,204 1,443 16,647
As at 31 March 2025 47,722 5,744 53,466
Depreciation
As at 1 April 2024 21,774 2,037 23,811
Provided during the period 6,487 927 7,414
As at 31 March 2025 28,261 2,964 31,225
Net Book Value
As at 31 March 2025 19,461 2,780 22,241
As at 1 April 2024 10,744 2,264 13,008
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 295 4,284
Prepayments and accrued income 793 559
1,088 4,843
Due after more than one year
Other debtors - 4,034
1,088 8,877
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts - 4,643
Trade creditors 4,818 2,979
Bank loans and overdrafts - 2,927
Corporation tax 5,418 3,839
Other taxes and social security 1,498 -
VAT 7,293 4,794
Other creditors 11,845 2,958
Accruals and deferred income 1,350 11,150
Director's loan account 497 617
32,719 33,907
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 2,454
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 4,643
Later than one year and not later than five years - -
- 4,643
- 4,643
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 300 300
10. Directors Advances, Credits and Guarantees
Dividends paid to directors
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