Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 09446147 Mr C J Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09446147 2024-02-29 09446147 2025-02-28 09446147 2024-03-01 2025-02-28 09446147 frs-core:CurrentFinancialInstruments 2025-02-28 09446147 frs-core:Non-currentFinancialInstruments 2025-02-28 09446147 frs-core:BetweenOneFiveYears 2025-02-28 09446147 frs-core:ComputerEquipment 2025-02-28 09446147 frs-core:ComputerEquipment 2024-03-01 2025-02-28 09446147 frs-core:ComputerEquipment 2024-02-29 09446147 frs-core:MotorVehicles 2025-02-28 09446147 frs-core:MotorVehicles 2024-03-01 2025-02-28 09446147 frs-core:MotorVehicles 2024-02-29 09446147 frs-core:PlantMachinery 2025-02-28 09446147 frs-core:PlantMachinery 2024-03-01 2025-02-28 09446147 frs-core:PlantMachinery 2024-02-29 09446147 frs-core:WithinOneYear 2025-02-28 09446147 frs-core:ShareCapital 2025-02-28 09446147 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 09446147 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 09446147 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 09446147 frs-bus:SmallEntities 2024-03-01 2025-02-28 09446147 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 09446147 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 09446147 frs-bus:Director1 2024-03-01 2025-02-28 09446147 frs-core:CurrentFinancialInstruments 3 2025-02-28 09446147 frs-countries:EnglandWales 2024-03-01 2025-02-28 09446147 2023-02-28 09446147 2024-02-29 09446147 2023-03-01 2024-02-29 09446147 frs-core:CurrentFinancialInstruments 2024-02-29 09446147 frs-core:Non-currentFinancialInstruments 2024-02-29 09446147 frs-core:BetweenOneFiveYears 2024-02-29 09446147 frs-core:MotorVehicles 2023-03-01 2024-02-29 09446147 frs-core:WithinOneYear 2024-02-29 09446147 frs-core:ShareCapital 2024-02-29 09446147 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 09446147 frs-core:CurrentFinancialInstruments 3 2024-02-29
Registered number: 09446147
BCJ CARPENTRY LTD
Unaudited Financial Statements
For The Year Ended 28 February 2025
J M Tranter & Co
1 Dennis Buildings
87a King William Street
Amblecote, Stourbridge
West Midlands
DY8 4HD
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 09446147
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 28,807 9,507
28,807 9,507
CURRENT ASSETS
Debtors 5 13,025 5,086
Cash at bank and in hand 19,577 32,215
32,602 37,301
Creditors: Amounts Falling Due Within One Year 6 (29,129 ) (35,638 )
NET CURRENT ASSETS (LIABILITIES) 3,473 1,663
TOTAL ASSETS LESS CURRENT LIABILITIES 32,280 11,170
Creditors: Amounts Falling Due After More Than One Year 7 (28,297 ) (10,775 )
NET ASSETS 3,983 395
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 3,982 394
SHAREHOLDERS' FUNDS 3,983 395
For the year ending 28 February 2025 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 Profit and Loss Account.
On behalf of the board
Mr C J Jones
Director
06/06/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
BCJ Carpentry Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09446147 . The registered office is 85 Kingsway, Stourbridge, West Midlands, DY8 4TH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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 20% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33.3% straight line
2.4. 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 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 (2024: 1)
1 1
Page 2
Page 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2024 249 10,722 2,887 13,858
Additions - 38,274 - 38,274
Disposals - (10,722 ) - (10,722 )
As at 28 February 2025 249 38,274 2,887 41,410
Depreciation
As at 1 March 2024 122 1,342 2,887 4,351
Provided during the period 25 9,569 - 9,594
Disposals - (1,342 ) - (1,342 )
As at 28 February 2025 147 9,569 2,887 12,603
Net Book Value
As at 28 February 2025 102 28,705 - 28,807
As at 1 March 2024 127 9,380 - 9,507
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 28,705 9,380
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors - 1,925
PAYE recoverable 7,723 3,161
VAT 5,302 -
13,025 5,086
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,288 1,385
Trade creditors 467 502
VAT - 5,278
Other creditors 1,350 1,270
Director's loan account 24,024 27,203
29,129 35,638
Page 3
Page 4
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 28,297 10,775
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,288 1,385
Later than one year and not later than five years 28,297 10,775
31,585 12,160
31,585 12,160
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
10. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 500 500
The final dividend was voted on 28th February 2025.
Page 4