Acorah Software Products - Accounts Production 16.6.920 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 03158510 Mr John Mullins Mr Paul Mullins Mrs Doreen Mullins true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03158510 2024-06-30 03158510 2025-06-30 03158510 2024-07-01 2025-06-30 03158510 frs-core:CurrentFinancialInstruments 2025-06-30 03158510 frs-core:Non-currentFinancialInstruments 2025-06-30 03158510 frs-core:ComputerEquipment 2025-06-30 03158510 frs-core:ComputerEquipment 2024-07-01 2025-06-30 03158510 frs-core:ComputerEquipment 2024-06-30 03158510 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 03158510 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-07-01 2025-06-30 03158510 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-06-30 03158510 frs-core:MotorVehicles 2025-06-30 03158510 frs-core:MotorVehicles 2024-07-01 2025-06-30 03158510 frs-core:MotorVehicles 2024-06-30 03158510 frs-core:PlantMachinery 2025-06-30 03158510 frs-core:PlantMachinery 2024-07-01 2025-06-30 03158510 frs-core:PlantMachinery 2024-06-30 03158510 frs-core:ShareCapital 2025-06-30 03158510 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 03158510 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 03158510 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 03158510 frs-bus:SmallEntities 2024-07-01 2025-06-30 03158510 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 03158510 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 03158510 1 2024-07-01 2025-06-30 03158510 frs-bus:Director1 2024-07-01 2025-06-30 03158510 frs-bus:Director2 2024-07-01 2025-06-30 03158510 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 03158510 frs-countries:EnglandWales 2024-07-01 2025-06-30 03158510 2023-06-30 03158510 2024-06-30 03158510 2023-07-01 2024-06-30 03158510 frs-core:CurrentFinancialInstruments 2024-06-30 03158510 frs-core:Non-currentFinancialInstruments 2024-06-30 03158510 frs-core:ShareCapital 2024-06-30 03158510 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 03158510
J.J. Mullins (Civil Engineering) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Verve Accountancy Limited
107 – 109 Towngate
Leyland
Lancashire
PR25 2LQ
J.J. Mullins (Civil Engineering) Limited
Contents
Contents

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

Page 1
J.J. Mullins (Civil Engineering) Limited
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 03158510

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 546,278 |  | 365,882
|  |  | 546,278 |  | 365,882
CURRENT ASSETS
Stocks | 5 | 125,683 |  | - |
Debtors | 6 | 26,172 |  | 52,408 |
Cash at bank and in hand |  | 8,412 |  | 48,570 |
|  | 160,267 |  | 100,978 |
Creditors: Amounts Falling Due Within One Year | 7 | (447,846 ) |  | (58,169 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (287,579 ) |  | 42,809
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 258,699 |  | 408,691
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (7,463 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (7,000 ) |  | (7,000 )
NET ASSETS |  |  | 251,699 |  | 394,228
CAPITAL AND RESERVES
Called up share capital | 9 |  | 20,000 |  | 20,000
Profit and Loss Account |  |  | 231,699 |  | 374,228
SHAREHOLDERS' FUNDS |  |  | 251,699 |  | 394,228

Page 1
Page 2
J.J. Mullins (Civil Engineering) Limited
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 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 Paul Mullins Director
11th November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
J.J. Mullins (Civil Engineering) Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
J.J. Mullins (Civil Engineering) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03158510 . The registered office is Oakhurst Cottage Off Wigan Road, Westhoughton, Bolton, BL5 2BT.
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:

Freehold | 20% reducing balance
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 15% 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. Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related
service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will
lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date
in which the employees render the related service, the liability is measured on a discounted present value
basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which
it arises
Page 3
Page 4
J.J. Mullins (Civil Engineering) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained
in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings
comprise a small group
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 13)
8 13
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 323,689 | 779,189 | 198,330 | 8,931 | 1,310,139
Additions | - | 190,428 | 7,750 | 1,420 | 199,598
As at 30 June 2025 | 323,689 | 969,617 | 206,080 | 10,351 | 1,509,737
Depreciation
As at 1 July 2024 | 57,713 | 696,426 | 184,110 | 6,008 | 944,257
Provided during the period | 157 | 14,795 | 3,652 | 598 | 19,202
As at 30 June 2025 | 57,870 | 711,221 | 187,762 | 6,606 | 963,459
Net Book Value
As at 30 June 2025 | 265,819 | 258,396 | 18,318 | 3,745 | 546,278
As at 1 July 2024 | 265,976 | 82,763 | 14,220 | 2,923 | 365,882

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Raw Materials and Consumables | 125,683 |  | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 25,522 |  | 49,606
Prepayments and accrued income | - |  | 1,300
VAT | 650 |  | 1,502
| 26,172 |  | 52,408

Page 4
Page 5
J.J. Mullins (Civil Engineering) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 1,041 |  | 12,536
Trade creditors | 2,166 |  | 11,715
P.A.Y.E | 1,146 |  | 4,928
Pension Payable | 196 |  | -
Accruals and deferred income | 2,000 |  | 3,101
Directors' loan accounts | 441,297 |  | 25,889
| 447,846 |  | 58,169

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 7,463

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20,000 |  | 20,000

10. Related Party Transactions
100% of the shares are owned by JJ Mullins Limited, a company owned by Mr P A & L Mullins, a director.
11. Ultimate Controlling Party
JJ Mullins (Civil Engineering) Limited is a subsidiary of JJ Mullins Limited, incorporated in England.
Page 5