Acorah Software Products - Accounts Production 16.3.350 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08472643 Mr David Murphy Mr John Clements iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08472643 2024-03-31 08472643 2025-03-31 08472643 2024-04-01 2025-03-31 08472643 frs-core:MotorVehicles 2024-04-01 2025-03-31 08472643 frs-core:PlantMachinery 2024-04-01 2025-03-31 08472643 frs-core:ShareCapital 2025-03-31 08472643 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08472643 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08472643 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 08472643 frs-bus:SmallEntities 2024-04-01 2025-03-31 08472643 frs-bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 08472643 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08472643 frs-bus:Director1 2024-04-01 2025-03-31 08472643 frs-bus:Director2 2024-04-01 2025-03-31 08472643 frs-countries:EnglandWales 2024-04-01 2025-03-31 08472643 2023-03-31 08472643 2024-03-31 08472643 2023-04-01 2024-03-31 08472643 frs-core:ShareCapital 2024-03-31 08472643 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08472643
J & D Flooring Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of J & D Flooring Ltd For The Year Ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J & D Flooring Ltd For The Year Ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of J & D Flooring Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of J & D Flooring Ltd and state those matters that we have agreed to state to the directors of J & D Flooring Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J & D Flooring Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that J & D Flooring Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of J & D Flooring Ltd . You consider that J & D Flooring Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of J & D Flooring Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
03/06/2025
Wood, Hicks & Co.
Chartered Accountants
Units 1-2 Warrior Court
9-11 Mumby Road
Gosport
Hampshire
PO12 1BS
Page 1
Page 2
Abridged Balance Sheet
Registered number: 08472643
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 48,463 54,636
48,463 54,636
CURRENT ASSETS
Debtors 23,469 20,808
Cash at bank and in hand 5,282 3,763
28,751 24,571
Creditors: Amounts Falling Due Within One Year (66,732 ) (68,375 )
NET CURRENT ASSETS (LIABILITIES) (37,981 ) (43,804 )
TOTAL ASSETS LESS CURRENT LIABILITIES 10,482 10,832
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,208 ) (10,380 )
NET ASSETS 1,274 452
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 1,174 352
SHAREHOLDERS' FUNDS 1,274 452
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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 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr David Murphy
Director
Mr John Clements
Director
03/06/2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
J & D Flooring Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08472643 . The registered office is Units 1-2 Warrior Court, 9-11 Mumby Road, Gosport, Hampshire, PO12 1BS.
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, excluding discounts, rebates, value added tax and other sales taxes.
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% on reducing balance
Motor Vehicles 25% on reducing balance
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
The average number of persons employed under contracts of service during the year was:  NIL (2024: NIL)
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4. Tangible Assets
Total
£
Cost
As at 1 April 2024 74,089
Additions 28,361
Disposals (33,874 )
As at 31 March 2025 68,576
Depreciation
As at 1 April 2024 19,453
Provided during the period 16,154
Disposals (15,494 )
As at 31 March 2025 20,113
Net Book Value
As at 31 March 2025 48,463
As at 1 April 2024 54,636
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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