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 09963663 Mr Jeffrey Buckland Mr Michael Chandler Mrs Karen Buckland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09963663 2024-03-31 09963663 2025-03-31 09963663 2024-04-01 2025-03-31 09963663 frs-core:CurrentFinancialInstruments 2025-03-31 09963663 frs-core:Non-currentFinancialInstruments 2025-03-31 09963663 frs-core:BetweenOneFiveYears 2025-03-31 09963663 frs-core:ComputerEquipment 2025-03-31 09963663 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09963663 frs-core:ComputerEquipment 2024-03-31 09963663 frs-core:FurnitureFittings 2025-03-31 09963663 frs-core:FurnitureFittings 2024-04-01 2025-03-31 09963663 frs-core:FurnitureFittings 2024-03-31 09963663 frs-core:MotorVehicles 2025-03-31 09963663 frs-core:MotorVehicles 2024-04-01 2025-03-31 09963663 frs-core:MotorVehicles 2024-03-31 09963663 frs-core:PlantMachinery 2025-03-31 09963663 frs-core:PlantMachinery 2024-04-01 2025-03-31 09963663 frs-core:PlantMachinery 2024-03-31 09963663 frs-core:WithinOneYear 2025-03-31 09963663 frs-core:ShareCapital 2025-03-31 09963663 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09963663 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09963663 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09963663 frs-bus:SmallEntities 2024-04-01 2025-03-31 09963663 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09963663 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09963663 frs-bus:Director1 2024-04-01 2025-03-31 09963663 frs-bus:Director2 2024-04-01 2025-03-31 09963663 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 09963663 frs-countries:EnglandWales 2024-04-01 2025-03-31 09963663 2023-03-31 09963663 2024-03-31 09963663 2023-04-01 2024-03-31 09963663 frs-core:CurrentFinancialInstruments 2024-03-31 09963663 frs-core:Non-currentFinancialInstruments 2024-03-31 09963663 frs-core:BetweenOneFiveYears 2024-03-31 09963663 frs-core:WithinOneYear 2024-03-31 09963663 frs-core:ShareCapital 2024-03-31 09963663 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09963663
JCB and Son Ltd.
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Directors Mr Jeffrey Buckland
Mr Michael Chandler
Secretary Mrs Karen Buckland
Company Number 09963663
Registered Office 12 Old Ford Avenue
Southam
Warwickshire
CV47 0LH
Page 1
Page 2
Balance Sheet
Registered number: 09963663
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 180,599 133,980
180,599 133,980
CURRENT ASSETS
Stocks 5 85,375 80,500
Debtors 6 1,159,931 1,754,699
Cash at bank and in hand 69,244 26,691
1,314,550 1,861,890
Creditors: Amounts Falling Due Within One Year 7 (932,119 ) (1,191,480 )
NET CURRENT ASSETS (LIABILITIES) 382,431 670,410
TOTAL ASSETS LESS CURRENT LIABILITIES 563,030 804,390
Creditors: Amounts Falling Due After More Than One Year 8 (263,589 ) (398,952 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (29,119 ) (14,270 )
NET ASSETS 270,322 391,168
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 270,321 391,167
SHAREHOLDERS' FUNDS 270,322 391,168
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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 Michael Chandler
Director
24/09/2025
The notes on pages 4 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
JCB and Son Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09963663 . The registered office is 12 Old Ford Avenue, Southam, Warwickshire, CV47 0LH.
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 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 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 profit and loss account as incurred.
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 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 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: 8 (2024: 8)
8 8
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 52,011 154,876 7,080 9,065 223,032
Additions - 82,464 565 3,735 86,764
As at 31 March 2025 52,011 237,340 7,645 12,800 309,796
Depreciation
As at 1 April 2024 39,966 43,665 1,582 3,839 89,052
Provided during the period 3,012 33,802 1,620 1,711 40,145
As at 31 March 2025 42,978 77,467 3,202 5,550 129,197
Net Book Value
As at 31 March 2025 9,033 159,873 4,443 7,250 180,599
As at 1 April 2024 12,045 111,211 5,498 5,226 133,980
5. Stocks
2025 2024
£ £
Stock 72,625 80,500
Materials 12,750 -
85,375 80,500
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 620,020 1,199,059
Other debtors 539,911 555,640
1,159,931 1,754,699
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 34,507 16,800
Trade creditors 608,301 965,652
Bank loans and overdrafts 209,493 125,034
Other creditors 47,239 5,933
Taxation and social security 32,579 78,061
932,119 1,191,480
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 133,410 90,932
Bank loans 130,179 308,020
263,589 398,952
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 34,507 16,800
Later than one year and not later than five years 133,410 90,932
167,917 107,732
167,917 107,732
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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