Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 10936323 Mr J J Sparkes Mr M Brown iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10936323 2023-08-31 10936323 2024-08-31 10936323 2023-09-01 2024-08-31 10936323 frs-core:CurrentFinancialInstruments 2024-08-31 10936323 frs-core:Non-currentFinancialInstruments 2024-08-31 10936323 frs-core:BetweenOneFiveYears 2024-08-31 10936323 frs-core:ComputerEquipment 2024-08-31 10936323 frs-core:ComputerEquipment 2023-09-01 2024-08-31 10936323 frs-core:ComputerEquipment 2023-08-31 10936323 frs-core:MotorVehicles 2024-08-31 10936323 frs-core:MotorVehicles 2023-09-01 2024-08-31 10936323 frs-core:MotorVehicles 2023-08-31 10936323 frs-core:WithinOneYear 2024-08-31 10936323 frs-core:ShareCapital 2024-08-31 10936323 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10936323 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10936323 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 10936323 frs-bus:SmallEntities 2023-09-01 2024-08-31 10936323 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10936323 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 10936323 frs-bus:Director1 2023-09-01 2024-08-31 10936323 frs-bus:Director2 2023-09-01 2024-08-31 10936323 frs-countries:EnglandWales 2023-09-01 2024-08-31 10936323 2022-08-31 10936323 2023-08-31 10936323 2022-09-01 2023-08-31 10936323 frs-core:CurrentFinancialInstruments 2023-08-31 10936323 frs-core:Non-currentFinancialInstruments 2023-08-31 10936323 frs-core:BetweenOneFiveYears 2023-08-31 10936323 frs-core:WithinOneYear 2023-08-31 10936323 frs-core:ShareCapital 2023-08-31 10936323 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 10936323
JS&MB Building Contractors Ltd
Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10936323
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,105 7,316
7,105 7,316
CURRENT ASSETS
Debtors 5 7,500 3,061
Cash at bank and in hand 7,307 3,215
14,807 6,276
Creditors: Amounts Falling Due Within One Year 6 (18,020 ) (20,849 )
NET CURRENT ASSETS (LIABILITIES) (3,213 ) (14,573 )
TOTAL ASSETS LESS CURRENT LIABILITIES 3,892 (7,257 )
Creditors: Amounts Falling Due After More Than One Year 7 (3,362 ) (5,043 )
NET ASSETS/(LIABILITIES) 530 (12,300 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 528 (12,302 )
SHAREHOLDERS' FUNDS 530 (12,300)
Page 1
Page 2
For the year ending 31 August 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 J Sparkes
Director
29 May 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JS&MB Building Contractors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10936323 . The registered office is 14 Netherside Drive, Chellaston, Derby, DE73 6QU.
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:
Motor Vehicles 25% Reducing Balance
Computer Equipment 33% Straight Line
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 September 2023 8,405 1,041 9,446
Additions - 1,998 1,998
As at 31 August 2024 8,405 3,039 11,444
...CONTINUED
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Depreciation
As at 1 September 2023 2,101 29 2,130
Provided during the period 1,576 633 2,209
As at 31 August 2024 3,677 662 4,339
Net Book Value
As at 31 August 2024 4,728 2,377 7,105
As at 1 September 2023 6,304 1,012 7,316
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,500 1,720
VAT - 1,341
7,500 3,061
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 1,680 1,681
Trade creditors 2,622 2,280
VAT 1,888 -
Other creditors 11,830 16,888
18,020 20,849
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 3,362 5,043
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 1,680 1,681
Later than one year and not later than five years 3,362 5,043
5,042 6,724
5,042 6,724
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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