Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 12488299 Mr Andrew Johnson Mr Dean Johnson Mr Luke Salter Mr Ashley Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12488299 2024-03-31 12488299 2025-03-31 12488299 2024-04-01 2025-03-31 12488299 frs-core:CurrentFinancialInstruments 2025-03-31 12488299 frs-core:Non-currentFinancialInstruments 2025-03-31 12488299 frs-core:MotorVehicles 2025-03-31 12488299 frs-core:MotorVehicles 2024-04-01 2025-03-31 12488299 frs-core:MotorVehicles 2024-03-31 12488299 frs-core:PlantMachinery 2025-03-31 12488299 frs-core:PlantMachinery 2024-04-01 2025-03-31 12488299 frs-core:PlantMachinery 2024-03-31 12488299 frs-core:ShareCapital 2025-03-31 12488299 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 12488299 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 12488299 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 12488299 frs-bus:SmallEntities 2024-04-01 2025-03-31 12488299 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 12488299 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 12488299 frs-bus:Director1 2024-04-01 2025-03-31 12488299 frs-bus:Director2 2024-04-01 2025-03-31 12488299 frs-bus:Director3 2024-04-01 2025-03-31 12488299 frs-bus:Director4 2024-04-01 2025-03-31 12488299 frs-countries:EnglandWales 2024-04-01 2025-03-31 12488299 2023-03-31 12488299 2024-03-31 12488299 2023-04-01 2024-03-31 12488299 frs-core:CurrentFinancialInstruments 2024-03-31 12488299 frs-core:Non-currentFinancialInstruments 2024-03-31 12488299 frs-core:ShareCapital 2024-03-31 12488299 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 12488299
Jbc Structures Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
TaxAssist Wolverhampton
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12488299
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 226,290 84,411
226,290 84,411
CURRENT ASSETS
Debtors 5 372,115 170,824
Cash at bank and in hand 11,930 76,037
384,045 246,861
Creditors: Amounts Falling Due Within One Year 6 (140,307 ) (102,708 )
NET CURRENT ASSETS (LIABILITIES) 243,738 144,153
TOTAL ASSETS LESS CURRENT LIABILITIES 470,028 228,564
Creditors: Amounts Falling Due After More Than One Year 7 (165,284 ) (55,388 )
NET ASSETS 304,744 173,176
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 304,644 173,076
SHAREHOLDERS' FUNDS 304,744 173,176
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 Luke Salter
Director
17/12/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jbc Structures Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12488299 . The registered office is 32 Meldon Drive, Bilston, Wolverhampton, West Midlands, WV14 8BG.
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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 25% Straight Line
2.4. 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2024: 3)
4 3
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2024 7,856 82,680 90,536
Additions 174,863 - 174,863
As at 31 March 2025 182,719 82,680 265,399
Depreciation
As at 1 April 2024 3,440 2,685 6,125
Provided during the period 15,125 17,859 32,984
As at 31 March 2025 18,565 20,544 39,109
Net Book Value
As at 31 March 2025 164,154 62,136 226,290
As at 1 April 2024 4,416 79,995 84,411
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 187,439 71,164
Other debtors 184,676 99,660
372,115 170,824
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 30,028 21,707
Bank loans and overdrafts 3,476 4,280
Other creditors 26,882 26,882
Taxation and social security 79,921 49,839
140,307 102,708
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 1,525 4,720
Interbay Finance - mobile crane 130,308 -
Other creditors 33,451 50,668
165,284 55,388
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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