Acorah Software Products - Accounts Production 16.5.460 false true 5 April 2024 6 April 2023 false 6 April 2024 5 April 2025 5 April 2025 04609349 Mrs Jean Maker Mr Christopher Maker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04609349 2024-04-05 04609349 2025-04-05 04609349 2024-04-06 2025-04-05 04609349 frs-core:CurrentFinancialInstruments 2025-04-05 04609349 frs-core:PlantMachinery 2025-04-05 04609349 frs-core:PlantMachinery 2024-04-06 2025-04-05 04609349 frs-core:PlantMachinery 2024-04-05 04609349 frs-core:ShareCapital 2025-04-05 04609349 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05 04609349 frs-bus:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 04609349 frs-bus:FilletedAccounts 2024-04-06 2025-04-05 04609349 frs-bus:SmallEntities 2024-04-06 2025-04-05 04609349 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 04609349 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 04609349 frs-bus:Director1 2024-04-06 2025-04-05 04609349 frs-bus:CompanySecretary1 2024-04-06 2025-04-05 04609349 frs-countries:EnglandWales 2024-04-06 2025-04-05 04609349 2023-04-05 04609349 2024-04-05 04609349 2023-04-06 2024-04-05 04609349 frs-core:CurrentFinancialInstruments 2024-04-05 04609349 frs-core:ShareCapital 2024-04-05 04609349 frs-core:RetainedEarningsAccumulatedLosses 2024-04-05
Registered number: 04609349
J K Maker Limited
Unaudited Financial Statements
For The Year Ended 5 April 2025
CLIVE G. CHADNEY LIMITED
108 Sandford Road
Chelmsford
CM2 6DH
J K Maker Limited
Contents
Contents

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

Page 1
J K Maker Limited
Balance Sheet
As At 5 April 2025
Balance Sheet
Registered number: 04609349

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,073 |  | 1,262
|  |  | 1,073 |  | 1,262
CURRENT ASSETS
Stocks | 5 | 564 |  | 585 |
Debtors | 6 | 168 |  | - |
Cash at bank and in hand |  | 2,013 |  | 4,570 |
|  | 2,745 |  | 5,155 |
Creditors: Amounts Falling Due Within One Year | 7 | (2,818 ) |  | (2,956 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (73 ) |  | 2,199
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,000 |  | 3,461
NET ASSETS |  |  | 1,000 |  | 3,461
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 998 |  | 3,459
SHAREHOLDERS' FUNDS |  |  | 1,000 |  | 3,461

Page 1
Page 2
J K Maker Limited
Balance Sheet (continued)
As At 5 April 2025
For the year ending 5 April 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

Mrs Jean Maker Director
2 July 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
J K Maker Limited
Notes to the Financial Statements
For The Year Ended 5 April 2025
Notes to the Financial Statements
1. General Information
J K Maker Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04609349 . The registered office is 108 Sandford Road, Chelmsford, Essex, CM2 6DH.
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.
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

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.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
J K Maker Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 6 April 2024 | 3,620
As at 5 April 2025 | 3,620
Depreciation
As at 6 April 2024 | 2,358
Provided during the period | 189
As at 5 April 2025 | 2,547
Net Book Value
As at 5 April 2025 | 1,073
As at 6 April 2024 | 1,262

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 564 |  | 585

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 168 |  | -

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 915 |  | -
Other creditors | 1,052 |  | 1,689
Taxation and social security | 851 |  | 1,267
| 2,818 |  | 2,956

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4
Page 5
J K Maker Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
9. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 5,900 |  | 8,506

Page 5