Acorah Software Products - Accounts Production 16.6.950 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 09483226 Mr Paul Herbert iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09483226 2024-03-31 09483226 2025-03-31 09483226 2024-04-01 2025-03-31 09483226 frs-core:CurrentFinancialInstruments 2025-03-31 09483226 frs-core:Non-currentFinancialInstruments 2025-03-31 09483226 frs-core:BetweenOneFiveYears 2025-03-31 09483226 frs-core:ComputerEquipment 2025-03-31 09483226 frs-core:ComputerEquipment 2024-04-01 2025-03-31 09483226 frs-core:ComputerEquipment 2024-03-31 09483226 frs-core:MotorVehicles 2025-03-31 09483226 frs-core:MotorVehicles 2024-04-01 2025-03-31 09483226 frs-core:MotorVehicles 2024-03-31 09483226 frs-core:PlantMachinery 2025-03-31 09483226 frs-core:PlantMachinery 2024-04-01 2025-03-31 09483226 frs-core:PlantMachinery 2024-03-31 09483226 frs-core:WithinOneYear 2025-03-31 09483226 frs-core:ShareCapital 2025-03-31 09483226 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 09483226 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09483226 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 09483226 frs-bus:SmallEntities 2024-04-01 2025-03-31 09483226 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09483226 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 09483226 frs-bus:Director1 2024-04-01 2025-03-31 09483226 frs-bus:Director1 2024-03-31 09483226 frs-bus:Director1 2025-03-31 09483226 frs-countries:EnglandWales 2024-04-01 2025-03-31 09483226 2023-03-31 09483226 2024-03-31 09483226 2023-04-01 2024-03-31 09483226 frs-core:CurrentFinancialInstruments 2024-03-31 09483226 frs-core:Non-currentFinancialInstruments 2024-03-31 09483226 frs-core:BetweenOneFiveYears 2024-03-31 09483226 frs-core:WithinOneYear 2024-03-31 09483226 frs-core:ShareCapital 2024-03-31 09483226 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 09483226
J.A.K Maintenance Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
ATB Accounting Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09483226
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,969 24,568
19,969 24,568
CURRENT ASSETS
Debtors 5 16,786 8,596
Cash at bank and in hand 1,363 17,037
18,149 25,633
Creditors: Amounts Falling Due Within One Year 6 (23,401 ) (27,858 )
NET CURRENT ASSETS (LIABILITIES) (5,252 ) (2,225 )
TOTAL ASSETS LESS CURRENT LIABILITIES 14,717 22,343
Creditors: Amounts Falling Due After More Than One Year 7 (10,918 ) (17,634 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (3,794 ) (4,668 )
NET ASSETS 5 41
CAPITAL AND RESERVES
Called up share capital 10 1 1
Profit and Loss Account 4 40
SHAREHOLDERS' FUNDS 5 41
Page 1
Page 2
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 Paul Herbert
Director
10/11/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J.A.K Maintenance Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09483226 . The registered office is 10 Royston Close, Tilehurst, Reading, Berkshire, RG30 4LE.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
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 20% on reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on 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. 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.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2025 2024
Office and administration 1 1
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2024 11,955 31,788 785 44,528
Additions 1,520 - - 1,520
As at 31 March 2025 13,475 31,788 785 46,048
Depreciation
As at 1 April 2024 5,408 13,906 646 19,960
Provided during the period 1,614 4,470 35 6,119
As at 31 March 2025 7,022 18,376 681 26,079
Net Book Value
As at 31 March 2025 6,453 13,412 104 19,969
As at 1 April 2024 6,547 17,882 139 24,568
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 7,932 8,208
Director's loan account 6,330 -
14,262 8,208
Due after more than one year
Corporation tax recoverable assets 2,524 388
16,786 8,596
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 3,716 3,716
Bank loans and overdrafts 3,000 3,000
Corporation tax 12,357 8,573
VAT 2,628 4,532
Accruals and deferred income 1,700 1,600
Director's loan account - 6,437
23,401 27,858
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Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,418 14,134
Bank loans 500 3,500
10,918 17,634
8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 3,716 3,716
Later than one year and not later than five years 10,418 14,134
14,134 17,850
14,134 17,850
9. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Other timing differences 3,794 4,668
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mr Paul Herbert - 6,330 - - 6,330
The above loan is unsecured, and repayable on demand.
Dividends paid to directors
2025 2024
£ £
Mr Paul Herbert 30,750 35,000
12. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 30,750 35,000
Page 5