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 10141927 Mr Jonathon Hutchings iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10141927 2024-03-31 10141927 2025-03-31 10141927 2024-04-01 2025-03-31 10141927 frs-core:CurrentFinancialInstruments 2025-03-31 10141927 frs-core:Non-currentFinancialInstruments 2025-03-31 10141927 frs-core:BetweenOneFiveYears 2025-03-31 10141927 frs-core:PlantMachinery 2025-03-31 10141927 frs-core:PlantMachinery 2024-04-01 2025-03-31 10141927 frs-core:PlantMachinery 2024-03-31 10141927 frs-core:WithinOneYear 2025-03-31 10141927 frs-core:ShareCapital 2025-03-31 10141927 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10141927 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10141927 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10141927 frs-bus:SmallEntities 2024-04-01 2025-03-31 10141927 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10141927 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10141927 frs-bus:Director1 2024-04-01 2025-03-31 10141927 frs-countries:EnglandWales 2024-04-01 2025-03-31 10141927 2023-03-31 10141927 2024-03-31 10141927 2023-04-01 2024-03-31 10141927 frs-core:CurrentFinancialInstruments 2024-03-31 10141927 frs-core:Non-currentFinancialInstruments 2024-03-31 10141927 frs-core:BetweenOneFiveYears 2024-03-31 10141927 frs-core:WithinOneYear 2024-03-31 10141927 frs-core:ShareCapital 2024-03-31 10141927 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10141927
JRH FARMING LIMITED
Unaudited 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: 10141927
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 101,734 110,105
101,734 110,105
CURRENT ASSETS
Stocks 5 5,000 5,000
Debtors 6 2,165 10,125
Cash at bank and in hand 7,807 9,416
14,972 24,541
Creditors: Amounts Falling Due Within One Year 7 (7,711 ) (29,770 )
NET CURRENT ASSETS (LIABILITIES) 7,261 (5,229 )
TOTAL ASSETS LESS CURRENT LIABILITIES 108,995 104,876
Creditors: Amounts Falling Due After More Than One Year 8 (194,106 ) (153,756 )
NET LIABILITIES (85,111 ) (48,880 )
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account (85,112 ) (48,881 )
SHAREHOLDERS' FUNDS (85,111) (48,880)
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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 Jonathon Hutchings
Director
10 September 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
JRH FARMING LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 10141927 . The registered office is Mj Evans & Co Minerva Way, Brunel Road, Newton Abbot, TQ12 4PJ.
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 25% Reducing Balance
2.4. 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.
2.5. 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: NIL (2024: NIL)
- -
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4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2024 161,264
Additions 13,650
As at 31 March 2025 174,914
Depreciation
As at 1 April 2024 51,159
Provided during the period 22,021
As at 31 March 2025 73,180
Net Book Value
As at 31 March 2025 101,734
As at 1 April 2024 110,105
5. Stocks
2025 2024
£ £
Stock 5,000 5,000
6. Debtors
2025 2024
£ £
Due within one year
VAT 2,165 10,125
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 4,980 4,980
Trade creditors 1 -
Other creditors 2,730 24,790
7,711 29,770
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 19,042 7,029
Other creditors 175,064 146,727
194,106 153,756
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9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,980 4,980
Later than one year and not later than five years 19,042 7,029
24,022 12,009
24,022 12,009
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
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