Acorah Software Products - Accounts Production 16.5.460 false true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 04652988 Mrs Catherine Caines-Lazarus Mr John Caines Mrs Andrea Caines Mrs Andrea Wojcikowski Mrs Claire Bevan Mrs Andrea Caines iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04652988 2024-01-31 04652988 2025-01-31 04652988 2024-02-01 2025-01-31 04652988 frs-core:CurrentFinancialInstruments 2025-01-31 04652988 frs-core:Non-currentFinancialInstruments 2025-01-31 04652988 frs-core:FurnitureFittings 2025-01-31 04652988 frs-core:FurnitureFittings 2024-02-01 2025-01-31 04652988 frs-core:FurnitureFittings 2024-01-31 04652988 frs-core:NetGoodwill 2025-01-31 04652988 frs-core:NetGoodwill 2024-02-01 2025-01-31 04652988 frs-core:NetGoodwill 2024-01-31 04652988 frs-core:SharePremium 2025-01-31 04652988 frs-core:ShareCapital 2025-01-31 04652988 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 04652988 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 04652988 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 04652988 frs-bus:SmallEntities 2024-02-01 2025-01-31 04652988 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 04652988 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 04652988 frs-bus:Director1 2024-02-01 2025-01-31 04652988 frs-bus:Director2 2024-02-01 2025-01-31 04652988 frs-bus:Director3 2024-02-01 2025-01-31 04652988 frs-bus:Director4 2024-02-01 2025-01-31 04652988 frs-bus:Director5 2024-02-01 2025-01-31 04652988 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 04652988 frs-countries:EnglandWales 2024-02-01 2025-01-31 04652988 2023-01-31 04652988 2024-01-31 04652988 2023-02-01 2024-01-31 04652988 frs-core:CurrentFinancialInstruments 2024-01-31 04652988 frs-core:Non-currentFinancialInstruments 2024-01-31 04652988 frs-core:SharePremium 2024-01-31 04652988 frs-core:ShareCapital 2024-01-31 04652988 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: 04652988
Payton Jewell & Caines Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
CACD LLP
Payton Jewell & Caines Limited
Contents
Contents

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

Page 1
Payton Jewell & Caines Limited
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 04652988

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 9,774 |  | 14,128
|  |  | 9,774 |  | 14,128
CURRENT ASSETS
Debtors | 6 | 34,117 |  | 37,800 |
Cash at bank and in hand |  | 250,944 |  | 138,853 |
|  | 285,061 |  | 176,653 |
Creditors: Amounts Falling Due Within One Year | 7 | (183,533 ) |  | (112,949 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 101,528 |  | 63,704
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 111,302 |  | 77,832
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (15,003 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (2,444 ) |  | (3,312 )
NET ASSETS |  |  | 108,858 |  | 59,517
CAPITAL AND RESERVES
Called up share capital | 9 |  | 384 |  | 384
Share premium account |  |  | 17,472 |  | 17,472
Profit and Loss Account |  |  | 91,002 |  | 41,661
SHAREHOLDERS' FUNDS |  |  | 108,858 |  | 59,517

Page 1
Page 2
Payton Jewell & Caines Limited
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 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 John Caines Director
07/08/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Payton Jewell & Caines Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Payton Jewell & Caines Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04652988 . The registered office is 8 Dunraven Place, Bridgend, CF31 1JD.
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 rendering of services.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill arose on the purchase of a business and has been fully amortised.
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:

Fixtures & Fittings | 15% straight line basis

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.
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 liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled, 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. The measurement of deferred tax liabilities reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover the carrying amount of its assets and liabilities.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 23 (2024: 21)
23 21
Page 3
Page 4
Payton Jewell & Caines Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2024 | 380,000
As at 31 January 2025 | 380,000
Amortisation
As at 1 February 2024 | 380,000
As at 31 January 2025 | 380,000
Net Book Value
As at 31 January 2025 | -
As at 1 February 2024 | -

5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 February 2024 | 28,710
As at 31 January 2025 | 28,710
Depreciation
As at 1 February 2024 | 14,582
Provided during the period | 4,354
As at 31 January 2025 | 18,936
Net Book Value
As at 31 January 2025 | 9,774
As at 1 February 2024 | 14,128

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 24,066 |  | 27,800
Other debtors | 10,051 |  | 10,000
| 34,117 |  | 37,800

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 19,171 |  | 22,334
Other creditors | 77,546 |  | 55,296
Taxation and social security | 86,816 |  | 35,319
| 183,533 |  | 112,949

Page 4
Page 5
Payton Jewell & Caines Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Taxation and social security | - |  | 15,003

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 384 |  | 384

Page 5