Acorah Software Products - Accounts Production 16.3.350 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 05714976 Mr Robert Turner Mrs Sarah Turner iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05714976 2024-04-30 05714976 2025-04-30 05714976 2024-05-01 2025-04-30 05714976 frs-core:CurrentFinancialInstruments 2025-04-30 05714976 frs-core:ComputerEquipment 2025-04-30 05714976 frs-core:ComputerEquipment 2024-05-01 2025-04-30 05714976 frs-core:ComputerEquipment 2024-04-30 05714976 frs-core:NetGoodwill 2025-04-30 05714976 frs-core:NetGoodwill 2024-05-01 2025-04-30 05714976 frs-core:NetGoodwill 2024-04-30 05714976 frs-core:PlantMachinery 2025-04-30 05714976 frs-core:PlantMachinery 2024-05-01 2025-04-30 05714976 frs-core:PlantMachinery 2024-04-30 05714976 frs-core:ShareCapital 2025-04-30 05714976 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 05714976 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 05714976 frs-bus:FilletedAccounts 2024-05-01 2025-04-30 05714976 frs-bus:SmallEntities 2024-05-01 2025-04-30 05714976 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 05714976 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 05714976 frs-bus:Director1 2024-05-01 2025-04-30 05714976 frs-bus:Director1 2024-04-30 05714976 frs-bus:Director1 2025-04-30 05714976 frs-bus:CompanySecretary1 2024-05-01 2025-04-30 05714976 frs-countries:EnglandWales 2024-05-01 2025-04-30 05714976 2023-04-30 05714976 2024-04-30 05714976 2023-05-01 2024-04-30 05714976 frs-core:CurrentFinancialInstruments 2024-04-30 05714976 frs-core:ShareCapital 2024-04-30 05714976 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 05714976
S J & M Turner Ltd
Financial Statements
For The Year Ended 30 April 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05714976
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 397 529
397 529
CURRENT ASSETS
Debtors 6 68,978 40,196
Cash at bank and in hand 20,284 24,824
89,262 65,020
Creditors: Amounts Falling Due Within One Year 7 (60,114 ) (64,662 )
NET CURRENT ASSETS (LIABILITIES) 29,148 358
TOTAL ASSETS LESS CURRENT LIABILITIES 29,545 887
NET ASSETS 29,545 887
CAPITAL AND RESERVES
Called up share capital 8 6 6
Profit and Loss Account 29,539 881
SHAREHOLDERS' FUNDS 29,545 887
Page 1
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For the year ending 30 April 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 Robert Turner
Director
16 June 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
S J & M Turner Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05714976 . The registered office is Damer House, Meadow Way, Wickford, Essex, SS12 9HA.
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 taxes, and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and 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
Computer Equipment 25% Reducing balance
2.5. Taxation
Taxation represents the sum of the tax currently payable and deferred tax.
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. 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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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3. Average Number of Employees
The average number of employees, including directors, during the year was as follows: 3 (2024: 3)
3 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2024 750,000
As at 30 April 2025 750,000
Amortisation
As at 1 May 2024 750,000
As at 30 April 2025 750,000
Net Book Value
As at 30 April 2025 -
As at 1 May 2024 -
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2024 4,256 5,288 9,544
As at 30 April 2025 4,256 5,288 9,544
Depreciation
As at 1 May 2024 3,983 5,032 9,015
Provided during the period 68 64 132
As at 30 April 2025 4,051 5,096 9,147
Net Book Value
As at 30 April 2025 205 192 397
As at 1 May 2024 273 256 529
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 68,978 40,196
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 1,915 1,914
Taxation and social security 58,199 62,748
60,114 64,662
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 6 6
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors: 
As at 1 May 2024 Amounts advanced Amounts repaid Amounts written off As at 30 April 2025
£ £ £ £ £
Mr Robert Turner 20,097 34,489 20,097 - 34,489
The above loan is unsecured, interest free and repayable on demand.
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