Acorah Software Products - Accounts Production 16.5.460 false true 28 February 2024 1 March 2023 false 29 February 2024 28 August 2025 28 August 2025 SC172035 Mr JOSEPH MOONEY iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC172035 2024-02-28 SC172035 2025-08-28 SC172035 2024-02-29 2025-08-28 SC172035 frs-core:CurrentFinancialInstruments 2025-08-28 SC172035 frs-core:MotorVehicles 2025-08-28 SC172035 frs-core:MotorVehicles 2024-02-29 2025-08-28 SC172035 frs-core:MotorVehicles 2024-02-28 SC172035 frs-core:PlantMachinery 2025-08-28 SC172035 frs-core:PlantMachinery 2024-02-29 2025-08-28 SC172035 frs-core:PlantMachinery 2024-02-28 SC172035 frs-core:ShareCapital 2025-08-28 SC172035 frs-core:RetainedEarningsAccumulatedLosses 2025-08-28 SC172035 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-08-28 SC172035 frs-bus:FilletedAccounts 2024-02-29 2025-08-28 SC172035 frs-bus:SmallEntities 2024-02-29 2025-08-28 SC172035 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-08-28 SC172035 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-08-28 SC172035 frs-bus:Director1 2024-02-29 2025-08-28 SC172035 frs-countries:Scotland 2024-02-29 2025-08-28 SC172035 2023-02-28 SC172035 2024-02-28 SC172035 2023-03-01 2024-02-28 SC172035 frs-core:CurrentFinancialInstruments 2024-02-28 SC172035 frs-core:ShareCapital 2024-02-28 SC172035 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: SC172035
J.M. Fencing Limited
Financial Statements
For the Period 29 February 2024 to 28 August 2025
Donoghue & Co. Ltd
19a Wellside Place
Falkirk
FK1 5RL
J.M. Fencing Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
J.M. Fencing Limited
Balance Sheet
As At 28 August 2025
Balance Sheet
Registered number: SC172035

| 28 August 2025 | 28 February 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | - |  | 7,585
|  |  | - |  | 7,585
CURRENT ASSETS
Stocks | 5 | - |  | 150 |
Cash at bank and in hand |  | 3,100 |  | 23,790 |
|  | 3,100 |  | 23,940 |
Creditors: Amounts Falling Due Within One Year | 6 | (2,914 ) |  | (4,510 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 186 |  | 19,430
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 186 |  | 27,015
NET ASSETS |  |  | 186 |  | 27,015
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 86 |  | 26,915
SHAREHOLDERS' FUNDS |  |  | 186 |  | 27,015

For the period ending 28 August 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 JOSEPH MOONEY Director
14th November 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
J.M. Fencing Limited
Notes to the Financial Statements
For the Period 29 February 2024 to 28 August 2025
Notes to the Financial Statements
1. General Information
J.M. Fencing Limited is a private company, limited by shares, incorporated in Scotland, registered number SC172035 . The registered office is 20 Greenknowe Street, Overtown, Wishaw, ML2 0QT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% Reducing Balance
Motor Vehicles | 20% 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 2
Page 3
J.M. Fencing Limited
Notes to the Financial Statements (continued)
For the Period 29 February 2024 to 28 August 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 29 February 2024 | 10,174 | 11,300 | 21,474
Additions | - | 7,835 | 7,835
Disposals | (10,174 ) | (19,135 ) | (29,309 )
As at 28 August 2025 | - | - | -
Depreciation
As at 29 February 2024 | 7,875 | 6,014 | 13,889
Disposals | (7,875 ) | (6,014 ) | (13,889 )
As at 28 August 2025 | - | - | -
Net Book Value
As at 28 August 2025 | - | - | -
As at 29 February 2024 | 2,299 | 5,286 | 7,585

5. Stocks

| 28 August 2025 |  | 28 February 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 150

6. Creditors: Amounts Falling Due Within One Year

| 28 August 2025 |  | 28 February 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 2,661 |  | 3,727
Other taxes and social security | 158 |  | 309
Director's loan account | 95 |  | 474
| 2,914 |  | 4,510

7. Share Capital

| 28 August 2025 |  | 28 February 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 28 August 2025 | 28 February 2024
--- | --- | ---
| £ | £
Mr JOSEPH MOONEY | 28,289 | -

Page 3
Page 4
J.M. Fencing Limited
Notes to the Financial Statements (continued)
For the Period 29 February 2024 to 28 August 2025
9. Dividends

| 28 August 2025 |  | 28 February 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 28,289 |  | 8,500

Page 4