Acorah Software Products - Accounts Production 16.5.460 false true true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 09936309 Ms Rachel Newnham Rachel Newnham true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09936309 2024-01-31 09936309 2025-01-31 09936309 2024-02-01 2025-01-31 09936309 frs-core:CurrentFinancialInstruments 2025-01-31 09936309 frs-core:Non-currentFinancialInstruments 2025-01-31 09936309 frs-core:BetweenOneFiveYears 2025-01-31 09936309 frs-core:NetGoodwill 2025-01-31 09936309 frs-core:NetGoodwill 2024-02-01 2025-01-31 09936309 frs-core:NetGoodwill 2024-01-31 09936309 frs-core:MotorVehicles 2025-01-31 09936309 frs-core:MotorVehicles 2024-02-01 2025-01-31 09936309 frs-core:MotorVehicles 2024-01-31 09936309 frs-core:PlantMachinery 2025-01-31 09936309 frs-core:PlantMachinery 2024-02-01 2025-01-31 09936309 frs-core:PlantMachinery 2024-01-31 09936309 frs-core:WithinOneYear 2025-01-31 09936309 frs-core:ShareCapital 2025-01-31 09936309 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 09936309 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09936309 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 09936309 frs-bus:SmallEntities 2024-02-01 2025-01-31 09936309 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 09936309 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 09936309 1 2024-02-01 2025-01-31 09936309 frs-bus:Director1 2024-02-01 2025-01-31 09936309 frs-countries:EnglandWales 2024-02-01 2025-01-31 09936309 2023-01-31 09936309 2024-01-31 09936309 2023-02-01 2024-01-31 09936309 frs-core:CurrentFinancialInstruments 2024-01-31 09936309 frs-core:Non-currentFinancialInstruments 2024-01-31 09936309 frs-core:BetweenOneFiveYears 2024-01-31 09936309 frs-core:WithinOneYear 2024-01-31 09936309 frs-core:ShareCapital 2024-01-31 09936309 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 09936309
J.E.M Construction & Maintenance Ltd
Financial Statements
For The Year Ended 31 January 2025
J.E.M Construction & Maintenance Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
J.E.M Construction & Maintenance Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 09936309

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 80,000 |  | 90,000
Tangible Assets | 5 |  | 87,877 |  | 24,176
|  |  | 167,877 |  | 114,176
CURRENT ASSETS
Stocks | 6 | 5,840 |  | 5,150 |
Debtors | 7 | 129,552 |  | 238,799 |
Cash at bank and in hand |  | 55,101 |  | 180,556 |
|  | 190,493 |  | 424,505 |
Creditors: Amounts Falling Due Within One Year | 8 | (218,181 ) |  | (448,093 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (27,688 ) |  | (23,588 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 140,189 |  | 90,588
Creditors: Amounts Falling Due After More Than One Year |  |  | (44,542 ) |  | -
NET ASSETS |  |  | 95,647 |  | 90,588
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1 |  | 1
Profit and Loss Account |  |  | 95,646 |  | 90,587
SHAREHOLDERS' FUNDS |  |  | 95,647 |  | 90,588

Page 1
Page 2
J.E.M Construction & Maintenance Ltd
Balance Sheet (continued)
As At 31 January 2025
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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

Ms Rachel Newnham Director
30 October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
J.E.M Construction & Maintenance Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
J.E.M Construction & Maintenance Ltd Registered number 09936309 is a limited by shares company incorporated in England & Wales. The Registered Office is 39 High Street, Orpington, Kent, BR6 0JE.
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. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading unless it reaches an agreement with its crediotrs for a time to pay arrangement.
2.3. Turnover
Turnover represents amounts receivable for goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 | 20% per annum on reducing balance
Motor Vehicles | 20% Straight Line

2.6. 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.
2.7. 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.
2.8. 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 year 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.
...CONTINUED
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J.E.M Construction & Maintenance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
2.8. Taxation - continued
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 asset reflects 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.
2.9. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2024 | 100,000
As at 31 January 2025 | 100,000
Amortisation
As at 1 February 2024 | 10,000
Provided during the period | 10,000
As at 31 January 2025 | 20,000
Net Book Value
As at 31 January 2025 | 80,000
As at 1 February 2024 | 90,000

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2024 | 61,320 | 31,801 | 93,121
Additions | - | 82,838 | 82,838
As at 31 January 2025 | 61,320 | 114,639 | 175,959
Depreciation
As at 1 February 2024 | 46,699 | 22,246 | 68,945
Provided during the period | 2,924 | 16,213 | 19,137
As at 31 January 2025 | 49,623 | 38,459 | 88,082
Net Book Value
As at 31 January 2025 | 11,697 | 76,180 | 87,877
As at 1 February 2024 | 14,621 | 9,555 | 24,176

Page 4
Page 5
J.E.M Construction & Maintenance Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 5,840 |  | 5,150

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 10,777 |  | 238,799
Other debtors | 118,775 |  | -
| 129,552 |  | 238,799

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 23,803 |  | 16,433
Trade creditors | 70,468 |  | 184,736
Bank loans and overdrafts | 10,000 |  | 10,000
Other loans | 7,368 |  | 17,443
Corporation tax | 6,416 |  | 16,068
Other taxes and social security | 14,143 |  | 15,574
VAT | 77,933 |  | 169,800
Other creditors | - |  | 1,149
Accruals and deferred income | 8,050 |  | 8,050
Director's loan account | - |  | 8,840
| 218,181 |  | 448,093

9. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 23,803 |  | 16,433
Later than one year and not later than five years | 44,542 |  | -
| 68,345 |  | 16,433
| 68,345 |  | 16,433

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1 |  | 1

11. Ultimate Controlling Party
The company's ultimate controlling party is Rachel Newnham by virtue of her ownership of 100% of the issued share capital in the company.
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