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 02671843 Mr R C Russell Mrs A A Russell Mrs A A Russell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02671843 2024-03-31 02671843 2025-03-31 02671843 2024-04-01 2025-03-31 02671843 frs-core:CurrentFinancialInstruments 2025-03-31 02671843 frs-core:Non-currentFinancialInstruments 2025-03-31 02671843 frs-core:PlantMachinery 2025-03-31 02671843 frs-core:PlantMachinery 2024-04-01 2025-03-31 02671843 frs-core:PlantMachinery 2024-03-31 02671843 frs-core:ShareCapital 2025-03-31 02671843 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 02671843 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 02671843 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 02671843 frs-bus:SmallEntities 2024-04-01 2025-03-31 02671843 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 02671843 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 02671843 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-04-01 2025-03-31 02671843 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31 02671843 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-03-31 02671843 frs-bus:Director1 2024-04-01 2025-03-31 02671843 frs-bus:Director2 2024-04-01 2025-03-31 02671843 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 02671843 frs-countries:EnglandWales 2024-04-01 2025-03-31 02671843 2023-03-31 02671843 2024-03-31 02671843 2023-04-01 2024-03-31 02671843 frs-core:CurrentFinancialInstruments 2024-03-31 02671843 frs-core:Non-currentFinancialInstruments 2024-03-31 02671843 frs-core:ShareCapital 2024-03-31 02671843 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 02671843 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-03-31
Registered number: 02671843
Jack Russell Limited
Financial Statements
For The Year Ended 31 March 2025
Oakensen (Bristol)
Chartered Accountants
Westbury Court Church Road
Westbury-on-Trym
Bristol
BS9 3EF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 02671843
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,668 2,791
Investment Properties 5 303,280 810,858
304,948 813,649
CURRENT ASSETS
Stocks 6 4,568 4,153
Debtors 7 21,852 6,065
Cash at bank and in hand 165,837 46,410
192,257 56,628
Creditors: Amounts Falling Due Within One Year 8 (27,215 ) (22,063 )
NET CURRENT ASSETS (LIABILITIES) 165,042 34,565
TOTAL ASSETS LESS CURRENT LIABILITIES 469,990 848,214
Creditors: Amounts Falling Due After More Than One Year 9 (31,258 ) (365,372 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (63,343 ) -
NET ASSETS 375,389 482,842
CAPITAL AND RESERVES
Called up share capital 10 2 2
Fair value reserve 11 190,027 431,664
Profit and Loss Account 185,360 51,176
SHAREHOLDERS' FUNDS 375,389 482,842
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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 R C Russell
Director
24 July 2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Jack Russell Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02671843 . The registered office is Westbury Court, Church Road, Westbury-On-Trym, Bristol, BS9 3EF.
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. 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.

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 4 years
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2024 32,969
As at 31 March 2025 32,969
Depreciation
As at 1 April 2024 30,178
Provided during the period 1,123
As at 31 March 2025 31,301
Net Book Value
As at 31 March 2025 1,668
As at 1 April 2024 2,791
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 810,858
Additions 3,280
Disposals (510,858 )
As at 31 March 2025 303,280
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6. Stocks
2025 2024
£ £
Materials 4,568 4,153
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 4,221 4,110
Other debtors 17,631 1,955
21,852 6,065
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 491 1,439
Other creditors 2,796 15,647
Taxation and social security 23,928 4,977
27,215 22,063
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Other creditors 31,258 365,372
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Reserves
Fair Value Reserve
£
As at 1 April 2024 431,664
Movements in fair value reserve (63,343)
Transfer to profit and loss (178,294 )
As at 31 March 2025 190,027
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12. Related Party Transactions
Included in other creditors is an amount of £31,258 (2024: £365,372) which is owed by the company to the director.
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