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 13966773 Mr James Barnes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13966773 2024-03-31 13966773 2025-03-31 13966773 2024-04-01 2025-03-31 13966773 frs-core:CurrentFinancialInstruments 2025-03-31 13966773 frs-core:Non-currentFinancialInstruments 2025-03-31 13966773 frs-core:ComputerEquipment 2024-04-01 2025-03-31 13966773 frs-core:MotorVehicles 2024-04-01 2025-03-31 13966773 frs-core:PlantMachinery 2025-03-31 13966773 frs-core:PlantMachinery 2024-04-01 2025-03-31 13966773 frs-core:PlantMachinery 2024-03-31 13966773 frs-core:ShareCapital 2025-03-31 13966773 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 13966773 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13966773 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 13966773 frs-bus:SmallEntities 2024-04-01 2025-03-31 13966773 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13966773 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13966773 frs-bus:OrdinaryShareClass1 2024-04-01 2025-03-31 13966773 frs-bus:OrdinaryShareClass1 2025-03-31 13966773 frs-bus:Director1 2024-04-01 2025-03-31 13966773 frs-countries:EnglandWales 2024-04-01 2025-03-31 13966773 2023-03-31 13966773 2024-03-31 13966773 2023-04-01 2024-03-31 13966773 frs-core:CurrentFinancialInstruments 2024-03-31 13966773 frs-core:Non-currentFinancialInstruments 2024-03-31 13966773 frs-core:ShareCapital 2024-03-31 13966773 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 13966773 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31
Registered number: 13966773
JB Railway Engineering Services Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13966773
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,715 39,465
36,715 39,465
CURRENT ASSETS
Debtors 5 497 444
Cash at bank and in hand 5,374 5,574
5,871 6,018
Creditors: Amounts Falling Due Within One Year 6 (32,087 ) (24,545 )
NET CURRENT ASSETS (LIABILITIES) (26,216 ) (18,527 )
TOTAL ASSETS LESS CURRENT LIABILITIES 10,499 20,938
Creditors: Amounts Falling Due After More Than One Year 7 (9,375 ) (16,875 )
NET ASSETS 1,124 4,063
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 1,123 4,062
SHAREHOLDERS' FUNDS 1,124 4,063
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 James Barnes
Director
04/08/2025
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
JB Railway Engineering Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13966773 . The registered office is Flat 3 Briary Lodge, 56 The Avenue, Beckenham, Kent, BR3 5ES.
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 tax and other sales taxes.
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:
Motor Vehicles 15% on cost
Computer Equipment 15% on cost
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 profit and loss account as incurred.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
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 etc.
£
Cost
As at 1 April 2024 43,823
Additions 4,077
As at 31 March 2025 47,900
...CONTINUED
Page 2
Page 3
Depreciation
As at 1 April 2024 4,358
Provided during the period 6,827
As at 31 March 2025 11,185
Net Book Value
As at 31 March 2025 36,715
As at 1 April 2024 39,465
5. Debtors
2025 2024
£ £
Due within one year
Other debtors 497 444
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 7,500 7,500
Trade creditors - (1 )
Other creditors 3,627 1,733
Taxation and social security 20,960 15,313
32,087 24,545
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 9,375 16,875
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 1.00 each 1 1
Page 3