Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 29 May 2025 29 May 2025 05395939 Mr Richard Jago Mrs Sharon Jago Mr Michael Rendell Mrs Sharon Jago iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05395939 2024-03-31 05395939 2025-05-29 05395939 2024-04-01 2025-05-29 05395939 frs-core:CurrentFinancialInstruments 2025-05-29 05395939 frs-core:Non-currentFinancialInstruments 2025-05-29 05395939 frs-core:ComputerEquipment 2025-05-29 05395939 frs-core:ComputerEquipment 2024-04-01 2025-05-29 05395939 frs-core:ComputerEquipment 2024-03-31 05395939 frs-core:FurnitureFittings 2025-05-29 05395939 frs-core:FurnitureFittings 2024-04-01 2025-05-29 05395939 frs-core:FurnitureFittings 2024-03-31 05395939 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-29 05395939 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-05-29 05395939 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 05395939 frs-core:MotorVehicles 2025-05-29 05395939 frs-core:MotorVehicles 2024-04-01 2025-05-29 05395939 frs-core:MotorVehicles 2024-03-31 05395939 frs-core:PlantMachinery 2025-05-29 05395939 frs-core:PlantMachinery 2024-04-01 2025-05-29 05395939 frs-core:PlantMachinery 2024-03-31 05395939 frs-core:WithinOneYear 2025-05-29 05395939 frs-core:ShareCapital 2025-05-29 05395939 frs-core:RetainedEarningsAccumulatedLosses 2025-05-29 05395939 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-05-29 05395939 frs-bus:FilletedAccounts 2024-04-01 2025-05-29 05395939 frs-bus:SmallEntities 2024-04-01 2025-05-29 05395939 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-05-29 05395939 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-05-29 05395939 frs-bus:OrdinaryShareClass1 2024-04-01 2025-05-29 05395939 frs-bus:OrdinaryShareClass1 2025-05-29 05395939 frs-bus:OrdinaryShareClass2 2024-04-01 2025-05-29 05395939 frs-bus:OrdinaryShareClass2 2025-05-29 05395939 frs-bus:OrdinaryShareClass3 2024-04-01 2025-05-29 05395939 frs-bus:OrdinaryShareClass3 2025-05-29 05395939 frs-bus:OrdinaryShareClass4 2024-04-01 2025-05-29 05395939 frs-bus:OrdinaryShareClass4 2025-05-29 05395939 frs-bus:OrdinaryShareClass5 2024-04-01 2025-05-29 05395939 frs-bus:OrdinaryShareClass5 2025-05-29 05395939 frs-bus:Director1 2024-04-01 2025-05-29 05395939 frs-bus:Director2 2024-04-01 2025-05-29 05395939 frs-bus:Director3 2024-04-01 2025-05-29 05395939 frs-bus:CompanySecretary1 2024-04-01 2025-05-29 05395939 frs-countries:EnglandWales 2024-04-01 2025-05-29 05395939 2023-03-31 05395939 2024-03-31 05395939 2023-04-01 2024-03-31 05395939 frs-core:CurrentFinancialInstruments 2024-03-31 05395939 frs-core:Non-currentFinancialInstruments 2024-03-31 05395939 frs-core:BetweenOneFiveYears 2024-03-31 05395939 frs-core:WithinOneYear 2024-03-31 05395939 frs-core:ShareCapital 2024-03-31 05395939 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 05395939 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 05395939 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31 05395939 frs-bus:OrdinaryShareClass3 2023-04-01 2024-03-31 05395939 frs-bus:OrdinaryShareClass4 2023-04-01 2024-03-31 05395939 frs-bus:OrdinaryShareClass5 2023-04-01 2024-03-31
Registered number: 05395939
John Jago Construction Limited
Unaudited Financial Statements
For the Period 1 April 2024 to 29 May 2025
Sovereign Consultancy (SW) Limited
John Jago Construction Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
John Jago Construction Limited
Balance Sheet
As At 29 May 2025
Balance Sheet
Registered number: 05395939

| 29 May 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 29,650 |  | 789,277
|  |  | 29,650 |  | 789,277
CURRENT ASSETS
Stocks | 5 | - |  | 15,905 |
Debtors | 6 | 7,893 |  | 9,029 |
Cash at bank and in hand |  | 630,566 |  | 70,417 |
|  | 638,459 |  | 95,351 |
Creditors: Amounts Falling Due Within One Year | 7 | (249,067 ) |  | (217,381 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 389,392 |  | (122,030 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 419,042 |  | 667,247
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (198,647 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (61,673 )
NET ASSETS |  |  | 419,042 |  | 406,927
CAPITAL AND RESERVES
Called up share capital | 10 |  | 1,003 |  | 1,003
Profit and Loss Account |  |  | 418,039 |  | 405,924
SHAREHOLDERS' FUNDS |  |  | 419,042 |  | 406,927

Page 1
Page 2
John Jago Construction Limited
Balance Sheet (continued)
As At 29 May 2025
For the period ending 29 May 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 Richard Jago Director | Mrs Sharon Jago Director | Mr Michael Rendell Director
12 November 2025

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
John Jago Construction Limited
Notes to the Financial Statements
For the Period 1 April 2024 to 29 May 2025
Notes to the Financial Statements
1. General Information
John Jago Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05395939 . The registered office is Quarry Lane Yard, Castle-an-Dinas, Ludgvan, Penzance, Cornwall, TR20 8AG.
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:

Freehold | Not provided
Plant & Machinery | 10% reducing balance
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | Straight line over 5 years

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.
Page 3
Page 4
John Jago Construction Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 29 May 2025
2.6. 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 period, 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 11 (2024: 14)
11 14
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 April 2024 | 464,682 | 375,500 | 75,204 | 81,962
Disposals | (464,682 ) | (351,000 ) | (55,209 ) | (81,962 )
As at 29 May 2025 | - | 24,500 | 19,995 | -
Depreciation
As at 1 April 2024 | - | 114,374 | 36,104 | 60,070
Provided during the period | - | 2,756 | 3,199 | -
Disposals | - | (111,924 ) | (28,906 ) | (60,070 )
As at 29 May 2025 | - | 5,206 | 10,397 | -
Net Book Value
As at 29 May 2025 | - | 19,294 | 9,598 | -
As at 1 April 2024 | 464,682 | 261,126 | 39,100 | 21,892

Page 4
Page 5
John Jago Construction Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 29 May 2025

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 April 2024 | 3,288 | 1,000,636
Disposals | (1,910 ) | (954,763 )
As at 29 May 2025 | 1,378 | 45,873
Depreciation
As at 1 April 2024 | 811 | 211,359
Provided during the period | 345 | 6,300
Disposals | (536 ) | (201,436 )
As at 29 May 2025 | 620 | 16,223
Net Book Value
As at 29 May 2025 | 758 | 29,650
As at 1 April 2024 | 2,477 | 789,277

5. Stocks

| 29 May 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 2,000
Work in progress | - |  | 13,905
| - |  | 15,905

6. Debtors

| 29 May 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 1,681
Other debtors | 7,893 |  | 7,348
| 7,893 |  | 9,029

7. Creditors: Amounts Falling Due Within One Year

| 29 May 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 14,982
Trade creditors | 6,108 |  | 34,041
Bank loans and overdrafts | 36,807 |  | 67,029
Other loans | - |  | 65,381
Corporation tax | 41,522 |  | 10,580
Other taxes and social security | - |  | 4,224
VAT | - |  | 17,406

...CONTINUED
Page 5
Page 6
John Jago Construction Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 29 May 2025

Other creditors | - |  | 1,089
Accruals and deferred income | 4,690 |  | 2,560
Directors' loan accounts | 159,940 |  | 89
| 249,067 |  | 217,381

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

| 29 May 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 15,795
Bank loans | - |  | 141,564
Other loans | - |  | 41,288
| - |  | 198,647

9. Obligations Under Finance Leases and Hire Purchase

| 29 May 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 14,982
Later than one year and not later than five years | - |  | 15,795
| - |  | 30,777
| - |  | 30,777

10. Share Capital

| 29 May 2025 |  | 31 March 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100
900 Ordinary A shares of £ 1.00 each | 900 |  | 900
1 Ordinary B shares of £ 1.00 each | 1 |  | 1
1 Ordinary C shares of £ 1.00 each | 1 |  | 1
1 Ordinary D shares of £ 1.00 each | 1 |  | 1
| 1,003 |  | 1,003

Page 6