Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04525303 Mr J Pollicott Mr J Kemp Mr T M Kemp Mr J Kemp iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04525303 2023-09-30 04525303 2024-09-30 04525303 2023-10-01 2024-09-30 04525303 frs-core:CurrentFinancialInstruments 2024-09-30 04525303 frs-core:Non-currentFinancialInstruments 2024-09-30 04525303 frs-core:BetweenOneFiveYears 2024-09-30 04525303 frs-core:MotorVehicles 2024-09-30 04525303 frs-core:MotorVehicles 2023-10-01 2024-09-30 04525303 frs-core:MotorVehicles 2023-09-30 04525303 frs-core:PlantMachinery 2024-09-30 04525303 frs-core:PlantMachinery 2023-10-01 2024-09-30 04525303 frs-core:PlantMachinery 2023-09-30 04525303 frs-core:WithinOneYear 2024-09-30 04525303 frs-core:ShareCapital 2024-09-30 04525303 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04525303 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04525303 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04525303 frs-bus:SmallEntities 2023-10-01 2024-09-30 04525303 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04525303 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04525303 frs-bus:Director1 2023-10-01 2024-09-30 04525303 frs-bus:Director1 2023-09-30 04525303 frs-bus:Director1 2024-09-30 04525303 frs-bus:Director2 2023-10-01 2024-09-30 04525303 frs-bus:Director2 2023-09-30 04525303 frs-bus:Director2 2024-09-30 04525303 frs-bus:Director3 2023-10-01 2024-09-30 04525303 frs-bus:Director3 2023-09-30 04525303 frs-bus:Director3 2024-09-30 04525303 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 04525303 frs-countries:EnglandWales 2023-10-01 2024-09-30 04525303 2022-09-30 04525303 2023-09-30 04525303 2022-10-01 2023-09-30 04525303 frs-core:CurrentFinancialInstruments 2023-09-30 04525303 frs-core:Non-currentFinancialInstruments 2023-09-30 04525303 frs-core:BetweenOneFiveYears 2023-09-30 04525303 frs-core:WithinOneYear 2023-09-30 04525303 frs-core:ShareCapital 2023-09-30 04525303 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04525303
J J N Building Services Limited
Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04525303
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 24,042 31,013
24,042 31,013
CURRENT ASSETS
Stocks 5 39,902 -
Debtors 6 139,182 193,745
Cash at bank and in hand 7,333 424,045
186,417 617,790
Creditors: Amounts Falling Due Within One Year 7 (162,120 ) (598,947 )
NET CURRENT ASSETS (LIABILITIES) 24,297 18,843
TOTAL ASSETS LESS CURRENT LIABILITIES 48,339 49,856
Creditors: Amounts Falling Due After More Than One Year 8 (42,253 ) (41,969 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,010 ) (7,753 )
NET ASSETS 76 134
CAPITAL AND RESERVES
Called up share capital 10 75 75
Profit and Loss Account 1 59
SHAREHOLDERS' FUNDS 76 134
Page 1
Page 2
For the year ending 30 September 2024 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 J Kemp
Director
16 May 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J J N Building Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04525303 . The registered office is Unit 2 Park Hall Farm, Park Hall Road Denby, Derby, Derbyshire, DE5 8PX.
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 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:
Plant & Machinery 25% reducing balance
Motor Vehicles 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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.6. 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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2023: 10)
10 10
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2023 6,263 96,485 102,748
Additions 928 - 928
As at 30 September 2024 7,191 96,485 103,676
Depreciation
As at 1 October 2023 6,095 65,640 71,735
Provided during the period 188 7,711 7,899
As at 30 September 2024 6,283 73,351 79,634
Net Book Value
As at 30 September 2024 908 23,134 24,042
As at 1 October 2023 168 30,845 31,013
5. Stocks
2024 2023
£ £
Work in progress 39,902 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 47,456 79,484
Other debtors 5,500 3,000
Directors' loan accounts 64,430 98,325
117,386 180,809
Due after more than one year
Corporation tax recoverable assets 21,796 12,936
139,182 193,745
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 5,520 10,080
Trade creditors 59,484 131,747
Bank loans and overdrafts 5,882 5,882
Corporation tax 46,503 40,034
Other taxes and social security 32,793 58,708
Other creditors 11,938 8,379
Accruals and deferred income - 344,117
162,120 598,947
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,635 8,212
Bank loans 38,618 33,757
42,253 41,969
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,520 10,080
Later than one year and not later than five years 3,635 8,212
9,155 18,292
9,155 18,292
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 75 75
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Jeffrey Pollicott 41,593 36,426 51,139 - 26,881
Mr Jeffrey Kemp 34,648 39,356 49,168 - 24,835
Mr Thomas Kemp 22,087 40,738 50,115 - 12,709
The above loans are unsecured, interest free and repayable on demand.
Page 5