Acorah Software Products - Accounts Production 16.4.675 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 12083662 Mr JACK MUSSON iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12083662 2024-03-31 12083662 2025-03-31 12083662 2024-04-01 2025-03-31 12083662 frs-core:CurrentFinancialInstruments 2025-03-31 12083662 frs-core:Non-currentFinancialInstruments 2025-03-31 12083662 frs-core:BetweenOneFiveYears 2025-03-31 12083662 frs-core:PlantMachinery 2025-03-31 12083662 frs-core:PlantMachinery 2024-04-01 2025-03-31 12083662 frs-core:PlantMachinery 2024-03-31 12083662 frs-core:WithinOneYear 2025-03-31 12083662 frs-core:ShareCapital 2025-03-31 12083662 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12083662 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12083662 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12083662 frs-bus:SmallEntities 2024-04-01 2025-03-31 12083662 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12083662 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12083662 frs-bus:Director1 2024-04-01 2025-03-31 12083662 frs-countries:EnglandWales 2024-04-01 2025-03-31 12083662 2023-03-31 12083662 2024-03-31 12083662 2023-04-01 2024-03-31 12083662 frs-core:CurrentFinancialInstruments 2024-03-31 12083662 frs-core:Non-currentFinancialInstruments 2024-03-31 12083662 frs-core:BetweenOneFiveYears 2024-03-31 12083662 frs-core:WithinOneYear 2024-03-31 12083662 frs-core:ShareCapital 2024-03-31 12083662 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12083662
J MUSSON BUILDING AND CIVILS LIMITED
Unaudited Financial Statements
For The Year Ended 31 March 2025
FOSDYKE ACCOUNTANCY SERVICES LIMITED
THE OLD VICARAGE
1 BELL LANE
FOSDYKE BOSTON
LINCS
PE20 2BS
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12083662
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 354,284 160,002
354,284 160,002
CURRENT ASSETS
Debtors 5 114,741 88,504
Cash at bank and in hand 57,818 38,215
172,559 126,719
Creditors: Amounts Falling Due Within One Year 6 (201,952 ) (99,314 )
NET CURRENT ASSETS (LIABILITIES) (29,393 ) 27,405
TOTAL ASSETS LESS CURRENT LIABILITIES 324,891 187,407
Creditors: Amounts Falling Due After More Than One Year 7 (198,322 ) (58,114 )
NET ASSETS 126,569 129,293
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 126,469 129,193
SHAREHOLDERS' FUNDS 126,569 129,293
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 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 JACK MUSSON
Director
14/07/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
J MUSSON BUILDING AND CIVILS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 12083662 . The registered office is UNIT 9 NEWLIN BUSINESS PARK, EXCHANGE ROAD NORTH HYKEHAM, LINCOLN, LINCS, LN6 3AB.
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 15%/25%
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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 the 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
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 292,172
Additions 280,419
As at 31 March 2025 572,591
...CONTINUED
Page 2
Page 3
Depreciation
As at 1 April 2024 132,170
Provided during the period 86,137
As at 31 March 2025 218,307
Net Book Value
As at 31 March 2025 354,284
As at 1 April 2024 160,002
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 52,821 57,323
Other debtors 61,920 31,181
114,741 88,504
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 119,119 52,753
Trade creditors 22,506 7,064
Other taxes and social security - 554
Accruals and deferred income 3,000 3,000
Director's loan account 57,327 35,943
201,952 99,314
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 198,322 58,114
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 119,119 52,753
Later than one year and not later than five years 198,322 58,114
317,441 110,867
317,441 110,867
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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