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Registered number: 08939831
JBC Engineering (Cambs) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08939831
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible assets 5 187,373 45,694
187,373 45,694
CURRENT ASSETS
Stocks 160,000 217,555
Debtors 6 795,695 523,102
Cash at bank and in hand 50,881 217,138
1,006,576 957,795
Creditors: Amounts Falling Due Within One Year 7 (545,506 ) (475,226 )
NET CURRENT ASSETS (LIABILITIES) 461,070 482,569
TOTAL ASSETS LESS CURRENT LIABILITIES 648,443 528,263
Creditors: Amounts Falling Due After More Than One Year 8 (66,563 ) (76,612 )
PROVISIONS FOR LIABILITIES
Deferred taxation (46,870 ) -
NET ASSETS 535,010 451,651
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 534,910 451,551
SHAREHOLDERS' FUNDS 535,010 451,651
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 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 J R Bostock
Director
4 December 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
JBC Engineering (Cambs) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08939831 . The registered office is Unit 3 Lion Square Business Park, Saville Road, Peterborough, Cambridgeshire, PE3 7PR.
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.
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:
Plant & machinery 25% reducing balance
Motor vehicles 25% reducing balance
Fixtures & fittings 25% reducing balance
Computer equipment 25% 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 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.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.
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2.7. 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 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.
2.8. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
2.7. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method
2.8. Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument. 
2.9. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. 
2.10. Interest income
Interest income is recognised in the profit and loss using the effective interest method. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 4)
4 4
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4. Intangible Assets
Other
£
Cost
As at 1 April 2024 52,000
As at 31 March 2025 52,000
Amortisation
As at 1 April 2024 52,000
As at 31 March 2025 52,000
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
5. Tangible assets
Plant & machinery Motor vehicles Fixtures & fittings Computer equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 36,786 98,719 - 5,872 141,377
Additions 473 80,985 76,676 7,622 165,756
Disposals (33,246 ) - - (827 ) (34,073 )
As at 31 March 2025 4,013 179,704 76,676 12,667 273,060
Depreciation
As at 1 April 2024 35,706 57,448 - 2,529 95,683
Provided during the period 280 12,872 9,332 1,593 24,077
Disposals (33,246 ) - - (827 ) (34,073 )
As at 31 March 2025 2,740 70,320 9,332 3,295 85,687
Net Book Value
As at 31 March 2025 1,273 109,384 67,344 9,372 187,373
As at 1 April 2024 1,080 41,271 - 3,343 45,694
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 357,253 423,102
Other debtors 438,442 100,000
795,695 523,102
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7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 44,577 -
Trade creditors 115,363 163,786
Bank loans and overdrafts 9,580 285
Other creditors 280,592 157,242
Taxation and social security 95,394 153,913
545,506 475,226
Obligations under finance lease and hire purchase contracts of £44,577 (2024: £Nil), due within one year, are secured by the company.
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 63,912 47,270
Bank loans 2,651 29,342
66,563 76,612
Obligations under finance leases and hire purchase contracts of £63,912 (2024: £47,270), due after more than one year, are secured by the comapny.
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 44,577 -
Later than one year and not later than five years 63,912 47,270
108,489 47,270
108,489 47,270
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
11. Related Party Transactions
During the year the company borrowed monies from JBC Plant and Machinery Ltd , a company in which Miss S Carey and Mr J Bostock are directors and shareholders. At the year end the amount owed totalled £139,448 (2024: £132,854). This amount is included within other debtors.
The balance owed to the directors at the year end total £328 (2024: £4,684) which is shown within other creditors. Interest of £334 has been charged in the year (2024: £nil).
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