Acorah Software Products - Accounts Production 16.5.460 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 04047846 Mr D Jaques Mrs E Jaques iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04047846 2024-03-31 04047846 2025-03-31 04047846 2024-04-01 2025-03-31 04047846 frs-core:CurrentFinancialInstruments 2025-03-31 04047846 frs-core:Non-currentFinancialInstruments 2025-03-31 04047846 frs-core:ComputerEquipment 2025-03-31 04047846 frs-core:ComputerEquipment 2024-04-01 2025-03-31 04047846 frs-core:ComputerEquipment 2024-03-31 04047846 frs-core:FurnitureFittings 2025-03-31 04047846 frs-core:FurnitureFittings 2024-04-01 2025-03-31 04047846 frs-core:FurnitureFittings 2024-03-31 04047846 frs-core:MotorVehicles 2025-03-31 04047846 frs-core:MotorVehicles 2024-04-01 2025-03-31 04047846 frs-core:MotorVehicles 2024-03-31 04047846 frs-core:PlantMachinery 2025-03-31 04047846 frs-core:PlantMachinery 2024-04-01 2025-03-31 04047846 frs-core:PlantMachinery 2024-03-31 04047846 frs-core:ShareCapital 2025-03-31 04047846 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 04047846 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 04047846 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 04047846 frs-bus:SmallEntities 2024-04-01 2025-03-31 04047846 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 04047846 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 04047846 frs-bus:Director1 2024-04-01 2025-03-31 04047846 frs-bus:Director1 2024-03-31 04047846 frs-bus:Director1 2025-03-31 04047846 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 04047846 frs-countries:EnglandWales 2024-04-01 2025-03-31 04047846 2023-03-31 04047846 2024-03-31 04047846 2023-04-01 2024-03-31 04047846 frs-core:CurrentFinancialInstruments 2024-03-31 04047846 frs-core:Non-currentFinancialInstruments 2024-03-31 04047846 frs-core:ShareCapital 2024-03-31 04047846 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 04047846
Jaques Construction Ltd
Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04047846
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 88,976 39,899
88,976 39,899
CURRENT ASSETS
Stocks 5 1,100 1,000
Debtors 6 157,616 377,852
Cash at bank and in hand 407,801 112,696
566,517 491,548
Creditors: Amounts Falling Due Within One Year 7 (348,533 ) (344,428 )
NET CURRENT ASSETS (LIABILITIES) 217,984 147,120
TOTAL ASSETS LESS CURRENT LIABILITIES 306,960 187,019
Creditors: Amounts Falling Due After More Than One Year 8 (1,667 ) (11,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (18,628 ) (6,128 )
NET ASSETS 286,665 169,224
CAPITAL AND RESERVES
Called up share capital 9 26 26
Profit and Loss Account 286,639 169,198
SHAREHOLDERS' FUNDS 286,665 169,224
Page 1
Page 2
For the year ending 31 March 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 his 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 D Jaques
Director
20th October 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jaques Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04047846 . The registered office is Unit 2b, Copse Farm Moorhurst Lane, Holmwood, Dorking, RH5 4LJ.
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, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.
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 20% straight line
Motor Vehicles 20% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 25% straight line
2.4. Stocks and Work in Progress
Stocks 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.
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.
2.6. Government Grant
The grant income relates to a CITB grant and is recognised when the company receives the money.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 12)
12 12
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 59,426 164,197 1,605 10,142 235,370
Additions - 76,645 - 3,453 80,098
Disposals - (24,745 ) - - (24,745 )
As at 31 March 2025 59,426 216,097 1,605 13,595 290,723
Depreciation
As at 1 April 2024 58,220 125,927 1,428 9,896 195,471
Provided during the period 1,206 28,529 177 1,109 31,021
Disposals - (24,745 ) - - (24,745 )
As at 31 March 2025 59,426 129,711 1,605 11,005 201,747
Net Book Value
As at 31 March 2025 - 86,386 - 2,590 88,976
As at 1 April 2024 1,206 38,270 177 246 39,899
5. Stocks
2025 2024
£ £
Stock 1,100 1,000
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 56,679 266,774
Amounts recoverable on contracts 46,797 45,000
Other debtors 54,140 66,078
157,616 377,852
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 180,477 226,251
Bank loans and overdrafts 10,000 10,000
Amounts owed to group undertakings 5,000 10,000
Other creditors 75,178 26,398
Taxation and social security 77,878 71,779
348,533 344,428
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,667 11,667
Page 4
Page 5
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 26 26
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr David Jaques (32,961 ) - 14,500 - (18,461 )
The above loan is unsecured, interest free and repayable on demand.
Page 5