Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 05609520 J A Oliver iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05609520 2024-03-31 05609520 2025-03-31 05609520 2024-04-01 2025-03-31 05609520 frs-core:Non-currentFinancialInstruments 2025-03-31 05609520 frs-core:ComputerEquipment 2024-04-01 2025-03-31 05609520 frs-core:FurnitureFittings 2024-04-01 2025-03-31 05609520 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05609520 frs-core:PlantMachinery 2024-04-01 2025-03-31 05609520 frs-core:RevaluationReserve 2024-03-31 05609520 frs-core:RevaluationReserve 2025-03-31 05609520 frs-core:ShareCapital 2025-03-31 05609520 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 05609520 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05609520 frs-bus:AbridgedAccounts 2024-04-01 2025-03-31 05609520 frs-bus:SmallEntities 2024-04-01 2025-03-31 05609520 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05609520 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 05609520 frs-bus:Director1 2024-04-01 2025-03-31 05609520 frs-countries:EnglandWales 2024-04-01 2025-03-31 05609520 2023-03-31 05609520 2024-03-31 05609520 2023-04-01 2024-03-31 05609520 frs-core:Non-currentFinancialInstruments 2024-03-31 05609520 frs-core:RevaluationReserve 2024-03-31 05609520 frs-core:ShareCapital 2024-03-31 05609520 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 05609520
J Marine Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 05609520
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,254,322 7,208,497
7,254,322 7,208,497
CURRENT ASSETS
Stocks 15,958 12,000
Debtors 253,748 212,895
Cash at bank and in hand 385,726 421,339
655,432 646,234
Creditors: Amounts Falling Due Within One Year (498,983 ) (460,852 )
NET CURRENT ASSETS (LIABILITIES) 156,449 185,382
TOTAL ASSETS LESS CURRENT LIABILITIES 7,410,771 7,393,879
Creditors: Amounts Falling Due After More Than One Year (5,667,985 ) (5,714,642 )
NET ASSETS 1,742,786 1,679,237
CAPITAL AND RESERVES
Called up share capital 5 1,000 1,000
Revaluation reserve 6 2,562,288 2,562,288
Profit and Loss Account (820,502 ) (884,051 )
SHAREHOLDERS' FUNDS 1,742,786 1,679,237
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 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
J A Oliver
Director
27/08/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Revaluation took place July-21 by Savills

J Marine Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05609520 . The registered office is 12 Darley Abbey Mills, Darley Abbey, Derby, DE22 1DZ.
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:
Freehold NA
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. 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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 9)
11 9
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 April 2024 7,285,560
Additions 63,278
As at 31 March 2025 7,348,838
Depreciation
As at 1 April 2024 77,063
Provided during the period 17,453
As at 31 March 2025 94,516
Net Book Value
As at 31 March 2025 7,254,322
As at 1 April 2024 7,208,497
Included within Land & Property Freehold is a revalutation that took place in June 2021
5. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
6. Reserves
Revaluation Reserve
£
As at 1 April 2024 2,562,288
As at 31 March 2025 2,562,288
Page 4