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 04614463 Mr Nicholas Sansom Mr Samuel Sansom Mrs Tracy Sansom iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04614463 2024-03-31 04614463 2025-03-31 04614463 2024-04-01 2025-03-31 04614463 frs-core:CurrentFinancialInstruments 2025-03-31 04614463 frs-core:ComputerEquipment 2025-03-31 04614463 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04614463 frs-core:ComputerEquipment 2024-03-31 04614463 frs-core:FurnitureFittings 2025-03-31 04614463 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04614463 frs-core:FurnitureFittings 2024-03-31 04614463 frs-core:InvestmentPropertyIncludedWithinPPE 2025-03-31 04614463 frs-core:InvestmentPropertyIncludedWithinPPE 2024-04-01 2025-03-31 04614463 frs-core:InvestmentPropertyIncludedWithinPPE 2024-03-31 04614463 frs-core:MotorVehicles 2025-03-31 04614463 frs-core:MotorVehicles 2024-04-01 2025-03-31 04614463 frs-core:MotorVehicles 2024-03-31 04614463 frs-core:PlantMachinery 2025-03-31 04614463 frs-core:PlantMachinery 2024-04-01 2025-03-31 04614463 frs-core:PlantMachinery 2024-03-31 04614463 frs-core:ShareCapital 2025-03-31 04614463 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04614463 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04614463 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04614463 frs-bus:SmallEntities 2024-04-01 2025-03-31 04614463 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04614463 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04614463 frs-bus:Director1 2024-04-01 2025-03-31 04614463 frs-bus:Director2 2024-04-01 2025-03-31 04614463 frs-bus:Director3 2024-04-01 2025-03-31 04614463 frs-countries:EnglandWales 2024-04-01 2025-03-31 04614463 2023-03-31 04614463 2024-03-31 04614463 2023-04-01 2024-03-31 04614463 frs-core:CurrentFinancialInstruments 2024-03-31 04614463 frs-core:ShareCapital 2024-03-31 04614463 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04614463
Njs (Electrical Services) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Adams Accountancy
Chartered Accountants
Heritage House, 34b North Cray Road
Bexley
Kent
DA5 3LZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04614463
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 888,070 715,613
888,070 715,613
CURRENT ASSETS
Stocks 5 - 271,328
Debtors 6 334,914 279,031
Cash at bank and in hand 1,200,982 771,989
1,535,896 1,322,348
Creditors: Amounts Falling Due Within One Year 7 (285,412 ) (113,436 )
NET CURRENT ASSETS (LIABILITIES) 1,250,484 1,208,912
TOTAL ASSETS LESS CURRENT LIABILITIES 2,138,554 1,924,525
PROVISIONS FOR LIABILITIES
Deferred Taxation (103,515 ) (61,525 )
NET ASSETS 2,035,039 1,863,000
CAPITAL AND RESERVES
Called up share capital 8 400 400
Profit and Loss Account 2,034,639 1,862,600
SHAREHOLDERS' FUNDS 2,035,039 1,863,000
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Page 2
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.
On behalf of the board
Mr Samuel Sansom
Director
10/06/2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Njs (Electrical Services) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04614463 . The registered office is 28 Blenheim Road, Bickley, Kent, BR1 2HA.
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. Significant judgements and estimations
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported.  These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
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.
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.

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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 25% Reducing Balance
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. 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.
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2.7. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.  Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest or a similar debt instrument.  Debt instruments are subsequently measured at amortised cost.  Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss.  All other such investments are subsequently measured at cost less impairment.  Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.  Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date.  If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.  For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment.  Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.  Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
2.8. 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 year 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.
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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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:
2025 2024
Office and administration 3 3
Sales, marketing and distribution 2 2
5 5
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4. Tangible Assets
Investment Properties Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost or Valuation
As at 1 April 2024 700,000 4,403 37,501 3,797
Additions 271,328 875 - -
Disposals (267,229 ) - - -
Revaluation 170,901 - - -
As at 31 March 2025 875,000 5,278 37,501 3,797
Depreciation
As at 1 April 2024 - 2,632 28,046 1,895
Provided during the period - 662 2,364 475
As at 31 March 2025 - 3,294 30,410 2,370
Net Book Value
As at 31 March 2025 875,000 1,984 7,091 1,427
As at 1 April 2024 700,000 1,771 9,455 1,902
Computer Equipment Total
£ £
Cost or Valuation
As at 1 April 2024 11,649 757,350
Additions 939 273,142
Disposals - (267,229 )
Revaluation - 170,901
As at 31 March 2025 12,588 934,164
Depreciation
As at 1 April 2024 9,164 41,737
Provided during the period 856 4,357
As at 31 March 2025 10,020 46,094
Net Book Value
As at 31 March 2025 2,568 888,070
As at 1 April 2024 2,485 715,613
5. Stocks
2025 2024
£ £
Work in progress - 271,328
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 101,080 171,185
Other debtors 233,834 107,846
334,914 279,031
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 119,414 12,750
Other creditors 61,332 25,740
Taxation and social security 104,666 74,946
285,412 113,436
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 400 400
9. Related Party Transactions
At 31 March 2025 there was a balance of £nil (2024: £322) due to the directors of the company. This loan is interest free and repayable on demand.
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