Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09337984 Mr Jonathan Waterman Mr Mark Waterman iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09337984 2023-12-31 09337984 2024-12-31 09337984 2024-01-01 2024-12-31 09337984 frs-core:CurrentFinancialInstruments 2024-12-31 09337984 frs-core:Non-currentFinancialInstruments 2024-12-31 09337984 frs-core:BetweenOneFiveYears 2024-12-31 09337984 frs-core:ComputerEquipment 2024-12-31 09337984 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09337984 frs-core:ComputerEquipment 2023-12-31 09337984 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-01-01 2024-12-31 09337984 frs-core:FurnitureFittings 2024-12-31 09337984 frs-core:FurnitureFittings 2024-01-01 2024-12-31 09337984 frs-core:FurnitureFittings 2023-12-31 09337984 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 09337984 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 09337984 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-12-31 09337984 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 09337984 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 09337984 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 09337984 frs-core:MotorVehicles 2024-12-31 09337984 frs-core:MotorVehicles 2024-01-01 2024-12-31 09337984 frs-core:MotorVehicles 2023-12-31 09337984 frs-core:OtherResidualIntangibleAssets 2024-12-31 09337984 frs-core:OtherResidualIntangibleAssets 2024-01-01 2024-12-31 09337984 frs-core:OtherResidualIntangibleAssets 2023-12-31 09337984 frs-core:PlantMachinery 2024-12-31 09337984 frs-core:PlantMachinery 2024-01-01 2024-12-31 09337984 frs-core:PlantMachinery 2023-12-31 09337984 frs-core:WithinOneYear 2024-12-31 09337984 frs-core:ShareCapital 2024-12-31 09337984 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09337984 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09337984 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09337984 frs-bus:SmallEntities 2024-01-01 2024-12-31 09337984 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09337984 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09337984 frs-bus:Director1 2024-01-01 2024-12-31 09337984 frs-bus:Director2 2024-01-01 2024-12-31 09337984 frs-core:Non-currentFinancialInstruments 1 2024-12-31 09337984 frs-countries:EnglandWales 2024-01-01 2024-12-31 09337984 2022-12-31 09337984 2023-12-31 09337984 2023-01-01 2023-12-31 09337984 frs-core:CurrentFinancialInstruments 2023-12-31 09337984 frs-core:Non-currentFinancialInstruments 2023-12-31 09337984 frs-core:BetweenOneFiveYears 2023-12-31 09337984 frs-core:WithinOneYear 2023-12-31 09337984 frs-core:ShareCapital 2023-12-31 09337984 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 09337984 frs-core:Non-currentFinancialInstruments 1 2023-12-31
Registered number: 09337984
Jon Scaffolding Services Ltd
Financial Statements
For The Year Ended 31 December 2024
TaxAssist Accountants
11-13 Hockerill Street
Bishops Stortford
Herts
CM23 2DH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 09337984
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 138 207
Tangible Assets 5 1,304,304 404,090
1,304,442 404,297
CURRENT ASSETS
Debtors 6 1,141,144 864,891
Cash at bank and in hand 148,747 844,605
1,289,891 1,709,496
Creditors: Amounts Falling Due Within One Year 7 (260,717 ) (225,551 )
NET CURRENT ASSETS (LIABILITIES) 1,029,174 1,483,945
TOTAL ASSETS LESS CURRENT LIABILITIES 2,333,616 1,888,242
Creditors: Amounts Falling Due After More Than One Year 8 (10,453 ) (24,614 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (109,624 ) (13,094 )
NET ASSETS 2,213,539 1,850,534
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 2,213,439 1,850,434
SHAREHOLDERS' FUNDS 2,213,539 1,850,534
Page 1
Page 2
For the year ending 31 December 2024 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 Jonathan Waterman
Director
Mr Mark Waterman
Director
25 September 2025
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jon Scaffolding Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09337984 . The registered office is 45 Walnut Drive, Bishops Stortford, Hertfordshire, CM23 4JT.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are amortised to profit and loss account over its estimated economic life of 10 years.
2.4. 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 2%
Leasehold 10% straight line
Plant & Machinery 25%
Motor Vehicles 25%
Fixtures & Fittings 25%
Computer Equipment 25%
Freehold improvements 10% straight line
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2.5. 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.
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 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: 24 (2023: 24)
24 24
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4. Intangible Assets
Other
£
Cost
As at 1 January 2024 695
As at 31 December 2024 695
Amortisation
As at 1 January 2024 488
Provided during the period 69
As at 31 December 2024 557
Net Book Value
As at 31 December 2024 138
As at 1 January 2024 207
5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 January 2024 - 45,000 659,778 112,700
Additions 977,589 - 33,605 14,750
As at 31 December 2024 977,589 45,000 693,383 127,450
Depreciation
As at 1 January 2024 - 22,500 359,915 37,476
Provided during the period 18,802 4,500 83,367 22,493
As at 31 December 2024 18,802 27,000 443,282 59,969
Net Book Value
As at 31 December 2024 958,787 18,000 250,101 67,481
As at 1 January 2024 - 22,500 299,863 75,224
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Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 5,578 12,358 835,414
Additions 962 5,782 1,032,688
As at 31 December 2024 6,540 18,140 1,868,102
Depreciation
As at 1 January 2024 3,557 7,876 431,324
Provided during the period 746 2,566 132,474
As at 31 December 2024 4,303 10,442 563,798
Net Book Value
As at 31 December 2024 2,237 7,698 1,304,304
As at 1 January 2024 2,021 4,482 404,090
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 441,400 271,811
Other debtors 404,150 329,524
VAT 34,094 1,344
879,644 602,679
Due after more than one year
Amounts owed by Waterman Properties Ltd 273,347 262,212
Amounts owed by Waterman Properties Ltd Interest (11,847 ) -
261,500 262,212
1,141,144 864,891
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 14,832 14,832
Trade creditors 4,416 126
Corporation tax 228,508 189,535
Other taxes and social security 12,115 13,508
...CONTINUED
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Page 7
Net wages - 7,510
Other creditors 204 -
Directors' loan accounts 642 40
260,717 225,551
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 10,453 24,614
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,832 14,832
Later than one year and not later than five years 10,453 24,614
25,285 39,446
25,285 39,446
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 109,624 13,094
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
Waterman Properties LimitedAssociated CompanyBoth companies are associated and Waterman Properties Limited and currently owes Jon Scaffolding Limited £273,347.

Waterman Properties Limited

Associated Company

Both companies are associated and Waterman Properties Limited and currently owes Jon Scaffolding Limited £273,347.

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