Acorah Software Products - Accounts Production 16.5.460 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 11202528 A Gillespie-Smith M James M Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11202528 2024-02-29 11202528 2025-02-28 11202528 2024-03-01 2025-02-28 11202528 frs-core:CurrentFinancialInstruments 2025-02-28 11202528 frs-core:Non-currentFinancialInstruments 2025-02-28 11202528 frs-core:ComputerEquipment 2025-02-28 11202528 frs-core:ComputerEquipment 2024-03-01 2025-02-28 11202528 frs-core:ComputerEquipment 2024-02-29 11202528 frs-core:FurnitureFittings 2025-02-28 11202528 frs-core:FurnitureFittings 2024-03-01 2025-02-28 11202528 frs-core:FurnitureFittings 2024-02-29 11202528 frs-core:PlantMachinery 2025-02-28 11202528 frs-core:PlantMachinery 2024-03-01 2025-02-28 11202528 frs-core:PlantMachinery 2024-02-29 11202528 frs-core:ShareCapital 2025-02-28 11202528 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 11202528 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 11202528 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 11202528 frs-bus:SmallEntities 2024-03-01 2025-02-28 11202528 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 11202528 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 11202528 frs-bus:Director1 2024-03-01 2025-02-28 11202528 frs-bus:Director2 2024-03-01 2025-02-28 11202528 frs-bus:Director3 2024-03-01 2025-02-28 11202528 frs-countries:EnglandWales 2024-03-01 2025-02-28 11202528 2023-02-28 11202528 2024-02-29 11202528 2023-03-01 2024-02-29 11202528 frs-core:CurrentFinancialInstruments 2024-02-29 11202528 frs-core:Non-currentFinancialInstruments 2024-02-29 11202528 frs-core:ShareCapital 2024-02-29 11202528 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 11202528
JMS Vehicle Conversions Ltd
Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11202528
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 21,138 3,331
21,138 3,331
CURRENT ASSETS
Stocks 5 11,355 86,536
Debtors 6 16,563 27,357
Cash at bank and in hand 22,757 22,468
50,675 136,361
Creditors: Amounts Falling Due Within One Year 7 (46,562 ) (68,792 )
NET CURRENT ASSETS (LIABILITIES) 4,113 67,569
TOTAL ASSETS LESS CURRENT LIABILITIES 25,251 70,900
Creditors: Amounts Falling Due After More Than One Year 8 (22,122 ) (69,611 )
NET ASSETS 3,129 1,289
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 3,029 1,189
SHAREHOLDERS' FUNDS 3,129 1,289
Page 1
Page 2
For the year ending 28 February 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
M Johnson
Director
5 October 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JMS Vehicle Conversions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11202528 . The registered office is Marine House, 151 Western Road, Haywards Heath, RH16 3LH.
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 5 years straight line
Fixtures & Fittings 5 years straight line
Computer Equipment 4 years straight line
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.
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 Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2024 4,952 1,674 516 7,142
Additions 20,540 - 502 21,042
Disposals (650 ) - - (650 )
As at 28 February 2025 24,842 1,674 1,018 27,534
...CONTINUED
Page 3
Page 4
Depreciation
As at 1 March 2024 2,600 849 362 3,811
Provided during the period 2,255 335 169 2,759
Disposals (174 ) - - (174 )
As at 28 February 2025 4,681 1,184 531 6,396
Net Book Value
As at 28 February 2025 20,161 490 487 21,138
As at 1 March 2024 2,352 825 154 3,331
5. Stocks
2025 2024
£ £
Stock and WIP 11,355 86,536
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 795 11,343
Other debtors 15,768 16,014
16,563 27,357
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 3,640 16,781
Bank loans and overdrafts 5,500 5,500
Other creditors 19,725 34,310
Taxation and social security 17,697 12,201
46,562 68,792
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,375 6,875
Other creditors 20,747 62,736
22,122 69,611
9. Related Party Transactions
During the year, the company has invoiced £5,280 (2024: £6,658) to JMS Vehicle Storage Ltd.  The directors M Johnson and M James both have a controlling interest in JMS Vehicle Storage Ltd. 
Page 4