Acorah Software Products - Accounts Production 16.3.350 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 02486849 Mr Andrew Jenkinson Mrs Daisy Jenkinson Jenkinson Holding Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02486849 2023-12-31 02486849 2024-12-31 02486849 2024-01-01 2024-12-31 02486849 frs-core:CurrentFinancialInstruments 2024-12-31 02486849 frs-core:Non-currentFinancialInstruments 2024-12-31 02486849 frs-core:BetweenOneFiveYears 2024-12-31 02486849 frs-core:FurnitureFittings 2024-12-31 02486849 frs-core:FurnitureFittings 2024-01-01 2024-12-31 02486849 frs-core:FurnitureFittings 2023-12-31 02486849 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 02486849 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 02486849 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 02486849 frs-core:MoreThanFiveYears 2024-12-31 02486849 frs-core:MotorVehicles 2024-12-31 02486849 frs-core:MotorVehicles 2024-01-01 2024-12-31 02486849 frs-core:MotorVehicles 2023-12-31 02486849 frs-core:PlantMachinery 2024-12-31 02486849 frs-core:PlantMachinery 2024-01-01 2024-12-31 02486849 frs-core:PlantMachinery 2023-12-31 02486849 frs-core:WithinOneYear 2024-12-31 02486849 frs-core:CapitalRedemptionReserve 2024-12-31 02486849 frs-core:ShareCapital 2024-12-31 02486849 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 02486849 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 02486849 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 02486849 frs-bus:SmallEntities 2024-01-01 2024-12-31 02486849 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 02486849 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 02486849 1 2024-01-01 2024-12-31 02486849 frs-bus:Director1 2024-01-01 2024-12-31 02486849 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 02486849 frs-countries:EnglandWales 2024-01-01 2024-12-31 02486849 2022-12-31 02486849 2023-12-31 02486849 2023-01-01 2023-12-31 02486849 frs-core:CurrentFinancialInstruments 2023-12-31 02486849 frs-core:Non-currentFinancialInstruments 2023-12-31 02486849 frs-core:BetweenOneFiveYears 2023-12-31 02486849 frs-core:MoreThanFiveYears 2023-12-31 02486849 frs-core:WithinOneYear 2023-12-31 02486849 frs-core:CapitalRedemptionReserve 2023-12-31 02486849 frs-core:ShareCapital 2023-12-31 02486849 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 02486849
JMJ Woodworking Machinery Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 02486849
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 321,204 310,623
321,204 310,623
CURRENT ASSETS
Stocks 1,327,024 1,460,229
Debtors 5 400,088 334,225
Cash at bank and in hand 864,107 747,685
2,591,219 2,542,139
Creditors: Amounts Falling Due Within One Year 6 (399,514 ) (663,620 )
NET CURRENT ASSETS (LIABILITIES) 2,191,705 1,878,519
TOTAL ASSETS LESS CURRENT LIABILITIES 2,512,909 2,189,142
Creditors: Amounts Falling Due After More Than One Year 7 (35,923 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation (78,743 ) (65,830 )
NET ASSETS 2,398,243 2,123,312
CAPITAL AND RESERVES
Called up share capital 9 2,200 2,200
Capital redemption reserve 100 100
Income Statement 2,395,943 2,121,012
SHAREHOLDERS' FUNDS 2,398,243 2,123,312
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Page 2
For the year ending 31 December 2024 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 Income Statement.
On behalf of the board
Mr Andrew Jenkinson
Director
1 May 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JMJ Woodworking Machinery Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02486849 . The registered office is Main Street, Skidby, Hull, HU16 5TX.
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
When preparing the financial statements, the directors have made an assessment of the company's ability to continue as a going concern. The company is considered a going concern as the directors have no intention to liquidate the company or to cease trading. In assessing whether the going concern asumption is appropriate, the directors have taken into account all available information about the future, which is at least, but is not limited to, twelve months from the date when the financial statements are authorised for issue
2.3. 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.
2.4. 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:
Leasehold On basis of life
Plant & Machinery 20% on Reducing balance and 4% on Reducing balance
Motor Vehicles 20% on Reducing balance
Fixtures & Fittings 20% on Reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 income statement 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 income statement as incurred.
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. 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.
...CONTINUED
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2.6. Taxation - continued
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: 11 (2023: 10)
11 10
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 January 2024 25,695 149,897 286,439 43,111 505,142
Additions - 25,880 102,362 7,138 135,380
Disposals - - (86,354 ) - (86,354 )
As at 31 December 2024 25,695 175,777 302,447 50,249 554,168
Depreciation
As at 1 January 2024 7,559 64,297 102,877 19,786 194,519
Provided during the period 2,959 9,181 42,932 5,002 60,074
Disposals - - (21,629 ) - (21,629 )
As at 31 December 2024 10,518 73,478 124,180 24,788 232,964
Net Book Value
As at 31 December 2024 15,177 102,299 178,267 25,461 321,204
As at 1 January 2024 18,136 85,600 183,562 23,325 310,623
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 393,702 329,921
Other debtors 6,386 4,304
400,088 334,225
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 6,087 -
Trade creditors 140,700 319,219
Amounts owed to group undertakings - 100,084
Other creditors 62,314 72,576
Taxation and social security 190,413 171,741
399,514 663,620
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 35,923 -
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,087 -
Later than one year and not later than five years 35,923 -
42,010 -
42,010 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2,200 2,200
10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 25,020 30,000
Later than one year and not later than five years 100,080 120,000
Later than five years 10,425 42,500
135,525 192,500
11. Related Party Transactions
Creditors include the following amounts due from group companies:
Jenkinson Holdings Limited: £0 (2023: £100,084)
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12. Ultimate Controlling Party
The company's ultimate controlling party is Jenkinson Holdings Limited by virtue of its ownership of 100% of the issued share capital in the company.

The principal place of business and registered office of Jenkinson Holdings Limited is Main Street, Skidby, Hull, HU16 5TX.
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