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 08728199 Mr Jason Broughton Mrs Chomphunud Broughton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08728199 2024-03-31 08728199 2025-03-31 08728199 2024-04-01 2025-03-31 08728199 frs-core:CurrentFinancialInstruments 2025-03-31 08728199 frs-core:Non-currentFinancialInstruments 2025-03-31 08728199 frs-core:ComputerEquipment 2025-03-31 08728199 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08728199 frs-core:ComputerEquipment 2024-03-31 08728199 frs-core:PlantMachinery 2025-03-31 08728199 frs-core:PlantMachinery 2024-04-01 2025-03-31 08728199 frs-core:PlantMachinery 2024-03-31 08728199 frs-core:ShareCapital 2025-03-31 08728199 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08728199 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08728199 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08728199 frs-bus:SmallEntities 2024-04-01 2025-03-31 08728199 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08728199 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08728199 frs-bus:Director1 2024-04-01 2025-03-31 08728199 frs-bus:Director2 2024-04-01 2025-03-31 08728199 frs-countries:EnglandWales 2024-04-01 2025-03-31 08728199 2023-03-31 08728199 2024-03-31 08728199 2023-04-01 2024-03-31 08728199 frs-core:CurrentFinancialInstruments 2024-03-31 08728199 frs-core:Non-currentFinancialInstruments 2024-03-31 08728199 frs-core:ShareCapital 2024-03-31 08728199 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08728199
JJB BMS Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Merranti Figures Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08728199
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 293 135
293 135
CURRENT ASSETS
Debtors 5 35,198 28,111
Cash at bank and in hand 1,470 3,070
36,668 31,181
Creditors: Amounts Falling Due Within One Year 6 (17,541 ) (11,487 )
NET CURRENT ASSETS (LIABILITIES) 19,127 19,694
TOTAL ASSETS LESS CURRENT LIABILITIES 19,420 19,829
Creditors: Amounts Falling Due After More Than One Year 7 (1,291 ) (1,541 )
NET ASSETS 18,129 18,288
CAPITAL AND RESERVES
Called up share capital 2 2
Profit and Loss Account 18,127 18,286
SHAREHOLDERS' FUNDS 18,129 18,288
Page 1
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 Jason Broughton
Director
20 June 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JJB BMS Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08728199 . The registered office is 18 Caberfeigh Close, Redhill, Surrey, RH1 6BF.
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, 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 25% straight line
Computer Equipment 25% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 2)
1 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 April 2024 2,318 1,010 3,328
Additions 100 291 391
As at 31 March 2025 2,418 1,301 3,719
...CONTINUED
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Depreciation
As at 1 April 2024 2,318 875 3,193
Provided during the period 25 208 233
As at 31 March 2025 2,343 1,083 3,426
Net Book Value
As at 31 March 2025 75 218 293
As at 1 April 2024 - 135 135
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 16,496 14,525
Other debtors 18,702 13,586
35,198 28,111
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,611 4,391
Bank loans and overdrafts 250 250
Other creditors 1,071 2,649
Taxation and social security 11,609 4,197
17,541 11,487
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bounce back loans 1,291 1,541
8. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 46,504 7,895
Page 4