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 03589167 Mr Mark Osborne Mrs Christine Osborne Mrs Christine Osborne iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03589167 2024-03-31 03589167 2025-03-31 03589167 2024-04-01 2025-03-31 03589167 frs-core:CurrentFinancialInstruments 2025-03-31 03589167 frs-core:ComputerEquipment 2025-03-31 03589167 frs-core:ComputerEquipment 2024-04-01 2025-03-31 03589167 frs-core:ComputerEquipment 2024-03-31 03589167 frs-core:FurnitureFittings 2025-03-31 03589167 frs-core:FurnitureFittings 2024-04-01 2025-03-31 03589167 frs-core:FurnitureFittings 2024-03-31 03589167 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-03-31 03589167 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 03589167 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-03-31 03589167 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 03589167 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 03589167 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 03589167 frs-core:MotorVehicles 2025-03-31 03589167 frs-core:MotorVehicles 2024-04-01 2025-03-31 03589167 frs-core:MotorVehicles 2024-03-31 03589167 frs-core:ShareCapital 2025-03-31 03589167 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 03589167 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03589167 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 03589167 frs-bus:SmallEntities 2024-04-01 2025-03-31 03589167 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03589167 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 03589167 frs-core:ListedExchangeTraded 2025-03-31 03589167 frs-core:ListedExchangeTraded 2024-03-31 03589167 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-03-31 03589167 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2025-03-31 03589167 frs-core:CostValuation frs-core:ListedExchangeTraded 2025-03-31 03589167 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-03-31 03589167 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2025-03-31 03589167 frs-bus:Director1 2024-04-01 2025-03-31 03589167 frs-bus:Director2 2024-04-01 2025-03-31 03589167 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 03589167 frs-countries:EnglandWales 2024-04-01 2025-03-31 03589167 2023-03-31 03589167 2024-03-31 03589167 2023-04-01 2024-03-31 03589167 frs-core:CurrentFinancialInstruments 2024-03-31 03589167 frs-core:ShareCapital 2024-03-31 03589167 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 03589167
J.M. Osborne & Co. Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
mca business ltd
The American Barns
Banbury Road
Lighthorne
Warwick
CV35 0AE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03589167
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 426,919 352,299
Investments 5 46,392 8,232
473,311 360,531
CURRENT ASSETS
Debtors 6 951,402 904,789
Cash at bank and in hand - 32,549
951,402 937,338
Creditors: Amounts Falling Due Within One Year 7 (873,032 ) (887,780 )
NET CURRENT ASSETS (LIABILITIES) 78,370 49,558
TOTAL ASSETS LESS CURRENT LIABILITIES 551,681 410,089
NET ASSETS 551,681 410,089
CAPITAL AND RESERVES
Called up share capital 8 8,332 8,332
Profit and Loss Account 543,349 401,757
SHAREHOLDERS' FUNDS 551,681 410,089
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
Mrs Christine Osborne
Director
31/12/2025
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.M. Osborne & Co. Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03589167 . The registered office is The American Barns, Banbury Road, Lighthorne, Warwick, CV35 0AE.
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 2% per annum straight line basis
Motor Vehicles 25% per annum reducing balance basis
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Land & Property
Freehold Leasehold Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2024 351,425 208,079 21,500 40,645
Additions 74,908 - - -
As at 31 March 2025 426,333 208,079 21,500 40,645
Depreciation
As at 1 April 2024 - 208,079 20,626 40,645
Provided during the period - - 288 -
As at 31 March 2025 - 208,079 20,914 40,645
Net Book Value
As at 31 March 2025 426,333 - 586 -
As at 1 April 2024 351,425 - 874 -
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Page 4
Computer Equipment Total
£ £
Cost
As at 1 April 2024 33,925 655,574
Additions - 74,908
As at 31 March 2025 33,925 730,482
Depreciation
As at 1 April 2024 33,925 303,275
Provided during the period - 288
As at 31 March 2025 33,925 303,563
Net Book Value
As at 31 March 2025 - 426,919
As at 1 April 2024 - 352,299
5. Investments
Listed
£
Cost
As at 1 April 2024 8,232
Additions 38,160
As at 31 March 2025 46,392
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 46,392
As at 1 April 2024 8,232
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 86,529 129,921
Other debtors 864,873 774,868
951,402 904,789
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 11,678 (16,514 )
Bank loans and overdrafts 34,060 -
Other creditors 821,640 901,218
Taxation and social security 5,654 3,076
873,032 887,780
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 8,332 8,332
Page 5