Acorah Software Products - Accounts Production 16.5.460 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 05240332 Miss Leanne Mordue Mr Junior Roberts Mr William Williamson Miss Leanne Mordue iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05240332 2024-06-30 05240332 2025-06-30 05240332 2024-07-01 2025-06-30 05240332 frs-core:CurrentFinancialInstruments 2025-06-30 05240332 frs-core:Non-currentFinancialInstruments 2025-06-30 05240332 frs-core:BetweenOneFiveYears 2025-06-30 05240332 frs-core:ComputerEquipment 2025-06-30 05240332 frs-core:ComputerEquipment 2024-07-01 2025-06-30 05240332 frs-core:ComputerEquipment 2024-06-30 05240332 frs-core:FurnitureFittings 2025-06-30 05240332 frs-core:FurnitureFittings 2024-07-01 2025-06-30 05240332 frs-core:FurnitureFittings 2024-06-30 05240332 frs-core:NetGoodwill 2025-06-30 05240332 frs-core:NetGoodwill 2024-07-01 2025-06-30 05240332 frs-core:NetGoodwill 2024-06-30 05240332 frs-core:MotorVehicles 2025-06-30 05240332 frs-core:MotorVehicles 2024-07-01 2025-06-30 05240332 frs-core:MotorVehicles 2024-06-30 05240332 frs-core:PlantMachinery 2025-06-30 05240332 frs-core:PlantMachinery 2024-07-01 2025-06-30 05240332 frs-core:PlantMachinery 2024-06-30 05240332 frs-core:WithinOneYear 2025-06-30 05240332 frs-core:ShareCapital 2025-06-30 05240332 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 05240332 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 05240332 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 05240332 frs-bus:SmallEntities 2024-07-01 2025-06-30 05240332 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 05240332 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 05240332 frs-core:ListedExchangeTraded 2025-06-30 05240332 frs-core:ListedExchangeTraded 2024-06-30 05240332 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-06-30 05240332 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-06-30 05240332 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:ListedExchangeTraded 2025-06-30 05240332 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-06-30 05240332 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-06-30 05240332 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-06-30 05240332 frs-bus:Director1 2024-07-01 2025-06-30 05240332 frs-bus:Director2 2024-07-01 2025-06-30 05240332 frs-bus:Director3 2024-07-01 2025-06-30 05240332 frs-bus:CompanySecretary1 2024-07-01 2025-06-30 05240332 frs-countries:EnglandWales 2024-07-01 2025-06-30 05240332 2023-06-30 05240332 2024-06-30 05240332 2023-07-01 2024-06-30 05240332 frs-core:CurrentFinancialInstruments 2024-06-30 05240332 frs-core:Non-currentFinancialInstruments 2024-06-30 05240332 frs-core:BetweenOneFiveYears 2024-06-30 05240332 frs-core:WithinOneYear 2024-06-30 05240332 frs-core:ShareCapital 2024-06-30 05240332 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 05240332
J D R Business Coaches Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Gregory Priestley & Stewart
Chartered Accountants
Alexandra House
123 Priestsic Road
Sutton In Ashfield
Nottinghamshire
NG17 4EA
J D R Business Coaches Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—7

Page 1
J D R Business Coaches Limited
Company Information
For The Year Ended 30 June 2025
Company Information

Directors | Miss Leanne Mordue
| Mr Junior Roberts
| Mr William Williamson
Secretary | Miss Leanne Mordue
Company Number | 05240332
Registered Office | Evolution House Stephenson's Way
| Wyvern Business Park
| Derby
| DE21 6LY
Accountants | Gregory Priestley & Stewart
| Chartered Accountants
| Alexandra House
| 123 Priestsic Road
| Sutton In Ashfield
| Nottinghamshire
| NG17 4EA

Page 1
Page 2
J D R Business Coaches Limited
Statement of Financial Position
As At 30 June 2025
Statement of Financial Position
Registered number: 05240332

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 394,641 |  | 442,987
Investments | 6 |  | 560,000 |  | 456,463
|  |  | 954,641 |  | 899,450
CURRENT ASSETS
Debtors | 7 | 1,136,236 |  | 1,014,520 |
Cash at bank and in hand |  | 113,467 |  | 300,169 |
|  | 1,249,703 |  | 1,314,689 |
Creditors: Amounts Falling Due Within One Year | 8 | (824,513 ) |  | (509,700 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 425,190 |  | 804,989
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,379,831 |  | 1,704,439
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (203,009 ) |  | (307,696 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (79,164 ) |  | (81,516 )
NET ASSETS |  |  | 1,097,658 |  | 1,315,227
CAPITAL AND RESERVES
Called up share capital | 11 |  | 2 |  | 2
Income Statement |  |  | 1,097,656 |  | 1,315,225
SHAREHOLDERS' FUNDS |  |  | 1,097,658 |  | 1,315,227

Page 2
Page 3
J D R Business Coaches Limited
Statement of Financial Position (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 Income Statement.
On behalf of the board

Miss Leanne Mordue Director | Mr Junior Roberts Director
16/10/2025

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
J D R Business Coaches Limited
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
J D R Business Coaches Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05240332 . The registered office is Evolution House Stephenson's Way, Wyvern Business Park, Derby, DE21 6LY.
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.
The financial statements are prepared in sterling, which is the functional currency of the entity.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life.
2.4. 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 & Video Production | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance
Computer Equipment & Software | 25% Reducing Balance

2.5. 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 income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 4
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J D R Business Coaches Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.8. Taxation
Taxation 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.
2.9. Pensions
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.
2.10. Debtors and Creditors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 39 (2024: 37)
39 37
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | 10,000
As at 30 June 2025 | 10,000
Amortisation
As at 1 July 2024 | 10,000
As at 30 June 2025 | 10,000
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

Page 5
Page 6
J D R Business Coaches Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Tangible Assets

| Plant & Video Production | Motor Vehicles | Fixtures & Fittings | Computer Equipment & Software | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 37,628 | 377,289 | 180,452 | 63,439 | 658,808
Additions | 2,605 | 127,278 | 2,385 | 17,117 | 149,385
Disposals | - | (119,289 ) | - | - | (119,289 )
As at 30 June 2025 | 40,233 | 385,278 | 182,837 | 80,556 | 688,904
Depreciation
As at 1 July 2024 | 22,740 | 63,146 | 83,849 | 46,086 | 215,821
Provided during the period | 3,722 | 78,536 | 24,494 | 6,068 | 112,820
Disposals | - | (34,378 ) | - | - | (34,378 )
As at 30 June 2025 | 26,462 | 107,304 | 108,343 | 52,154 | 294,263
Net Book Value
As at 30 June 2025 | 13,771 | 277,974 | 74,494 | 28,402 | 394,641
As at 1 July 2024 | 14,888 | 314,143 | 96,603 | 17,353 | 442,987

6. Investments

| Listed
--- | ---
| £
Cost
As at 1 July 2024 | 456,463
Additions | 2,229
Fair value adjustments | 101,308
As at 30 June 2025 | 560,000
Provision
As at 1 July 2024 | -
As at 30 June 2025 | -
Net Book Value
As at 30 June 2025 | 560,000
As at 1 July 2024 | 456,463

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 139,370 |  | 162,113
Other debtors | 996,866 |  | 852,407
| 1,136,236 |  | 1,014,520

Page 6
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J D R Business Coaches Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 31,344 |  | 22,451
Trade creditors | 129,559 |  | 97,085
Bank loans and overdrafts | 114,560 |  | 97,300
Other creditors | 235,351 |  | 7,834
Taxation and social security | 313,699 |  | 285,030
| 824,513 |  | 509,700

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 150,484 |  | 158,497
Bank loans | 52,525 |  | 149,199
| 203,009 |  | 307,696

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 31,344 |  | 22,451
Later than one year and not later than five years | 150,484 |  | 158,497
| 181,828 |  | 180,948
| 181,828 |  | 180,948

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

12. Directors Advances, Credits and Guarantees
At the balance sheet date, the directors were owed £101,515 (2024: £2,367)
Page 7