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 09861422 Mr Darren Jones Mrs Tara Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09861422 2024-03-31 09861422 2025-03-31 09861422 2024-04-01 2025-03-31 09861422 frs-core:CurrentFinancialInstruments 2025-03-31 09861422 frs-core:Non-currentFinancialInstruments 2025-03-31 09861422 frs-core:BetweenOneFiveYears 2025-03-31 09861422 frs-core:MotorVehicles 2025-03-31 09861422 frs-core:MotorVehicles 2024-04-01 2025-03-31 09861422 frs-core:MotorVehicles 2024-03-31 09861422 frs-core:PlantMachinery 2025-03-31 09861422 frs-core:PlantMachinery 2024-04-01 2025-03-31 09861422 frs-core:PlantMachinery 2024-03-31 09861422 frs-core:WithinOneYear 2025-03-31 09861422 frs-core:ShareCapital 2025-03-31 09861422 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09861422 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09861422 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09861422 frs-bus:SmallEntities 2024-04-01 2025-03-31 09861422 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09861422 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09861422 frs-bus:Director1 2024-04-01 2025-03-31 09861422 frs-bus:Director1 2024-03-31 09861422 frs-bus:Director1 2025-03-31 09861422 frs-bus:Director2 2024-04-01 2025-03-31 09861422 frs-countries:EnglandWales 2024-04-01 2025-03-31 09861422 2023-03-31 09861422 2024-03-31 09861422 2023-04-01 2024-03-31 09861422 frs-core:CurrentFinancialInstruments 2024-03-31 09861422 frs-core:Non-currentFinancialInstruments 2024-03-31 09861422 frs-core:BetweenOneFiveYears 2024-03-31 09861422 frs-core:WithinOneYear 2024-03-31 09861422 frs-core:ShareCapital 2024-03-31 09861422 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09861422
DJ Construction (Shropshire) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Hudson LM Limited
Castle Court
Castle Street
Whittington, Oswestry
Shropshire
SY11 4DF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09861422
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 453,262 367,197
453,262 367,197
CURRENT ASSETS
Debtors 5 310,389 155,129
Cash at bank and in hand 63,975 16,115
374,364 171,244
Creditors: Amounts Falling Due Within One Year 6 (244,940 ) (102,134 )
NET CURRENT ASSETS (LIABILITIES) 129,424 69,110
TOTAL ASSETS LESS CURRENT LIABILITIES 582,686 436,307
Creditors: Amounts Falling Due After More Than One Year 7 (84,485 ) (15,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (86,120 ) (69,768 )
NET ASSETS 412,081 351,539
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 411,981 351,439
SHAREHOLDERS' FUNDS 412,081 351,539
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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 Darren Jones
Director
16 September 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
DJ Construction (Shropshire) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09861422 . The registered office is Oakhurst House Kinnerley, Oswestry, Shropshire, SY10 8EL.
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 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
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.
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2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 452,393 94,375 546,768
Additions 104,963 101,365 206,328
Disposals - (47,380 ) (47,380 )
As at 31 March 2025 557,356 148,360 705,716
Depreciation
As at 1 April 2024 160,815 18,756 179,571
Provided during the period 59,484 20,506 79,990
Disposals - (7,107 ) (7,107 )
As at 31 March 2025 220,299 32,155 252,454
Net Book Value
As at 31 March 2025 337,057 116,205 453,262
As at 1 April 2024 291,578 75,619 367,197
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5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 231,880 121,819
Prepayments and accrued income 4,321 2,089
Amounts due from related parties 20,000 19,500
VAT 2,967 11,721
Directors' loan accounts 51,221 -
310,389 155,129
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 31,116 34,213
Trade creditors 83,983 23,213
Bank loans and overdrafts 10,000 10,000
Corporation tax 10,922 7,280
Other taxes and social security 12,911 11,454
Net wages - 12,743
Accruals and deferred income 76,042 2,797
Directors' loan accounts - 434
Amounts owed to related parties 19,966 -
244,940 102,134
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 79,485 -
Other Loans 5,000 15,000
84,485 15,000
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 31,116 34,213
Later than one year and not later than five years 79,485 -
110,601 34,213
110,601 34,213
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Darren Jones - 51,221 - - 51,221
The above loan is unsecured, interest free and repayable on demand.
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