Acorah Software Products - Accounts Production 16.8.200 false true 5 April 2024 6 April 2023 false 6 April 2024 5 April 2025 5 April 2025 4673893 Mr Jerry Sharland true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 4673893 2024-04-05 4673893 2025-04-05 4673893 2024-04-06 2025-04-05 4673893 frs-core:CurrentFinancialInstruments 2025-04-05 4673893 frs-core:Non-currentFinancialInstruments 2025-04-05 4673893 frs-core:MotorVehicles 2025-04-05 4673893 frs-core:MotorVehicles 2024-04-06 2025-04-05 4673893 frs-core:MotorVehicles 2024-04-05 4673893 frs-core:PlantMachinery 2025-04-05 4673893 frs-core:PlantMachinery 2024-04-06 2025-04-05 4673893 frs-core:PlantMachinery 2024-04-05 4673893 frs-core:ShareCapital 2025-04-05 4673893 frs-core:RetainedEarningsAccumulatedLosses 2025-04-05 4673893 frs-bus:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 4673893 frs-bus:FilletedAccounts 2024-04-06 2025-04-05 4673893 frs-bus:SmallEntities 2024-04-06 2025-04-05 4673893 frs-bus:AuditExempt-NoAccountantsReport 2024-04-06 2025-04-05 4673893 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 4673893 1 2024-04-06 2025-04-05 4673893 frs-bus:Director1 2024-04-06 2025-04-05 4673893 frs-countries:EnglandWales 2024-04-06 2025-04-05 4673893 2023-04-05 4673893 2024-04-05 4673893 2023-04-06 2024-04-05 4673893 frs-core:CurrentFinancialInstruments 2024-04-05 4673893 frs-core:Non-currentFinancialInstruments 2024-04-05 4673893 frs-core:ShareCapital 2024-04-05 4673893 frs-core:RetainedEarningsAccumulatedLosses 2024-04-05
Registered number: 4673893
J A Sharland Limited
Unaudited Financial Statements
For The Year Ended 5 April 2025
C T B Book Keeping Limited
29 Looe Street
The Barbican
Plymouth
PL4 0EA
J A Sharland Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
J A Sharland Limited
Balance Sheet
As At 5 April 2025
Balance Sheet
Registered number: 4673893

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,503 |  | 1,985
|  |  | 1,503 |  | 1,985
CURRENT ASSETS
Stocks | 5 | 750 |  | 1,067 |
Debtors | 6 | 2,388 |  | 2,388 |
Cash at bank and in hand |  | 1,269 |  | 1,588 |
|  | 4,407 |  | 5,043 |
Creditors: Amounts Falling Due Within One Year | 7 | (3,388 ) |  | (2,598 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 1,019 |  | 2,445
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,522 |  | 4,430
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (2,391 ) |  | (2,701 )
NET ASSETS |  |  | 131 |  | 1,729
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 31 |  | 1,629
SHAREHOLDERS' FUNDS |  |  | 131 |  | 1,729

Page 1
Page 2
J A Sharland Limited
Balance Sheet (continued)
As At 5 April 2025
For the year ending 5 April 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 Jerry Sharland Director
03/01/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
J A Sharland Limited
Notes to the Financial Statements
For The Year Ended 5 April 2025
Notes to the Financial Statements
1. General Information
J A Sharland Limited Registered number 4673893 is a limited by shares company incorporated in England & Wales. The Registered Office is 29 Looe Street, The Barbican, Plymouth, PL4 0EA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% Reducing Balance
Motor Vehicles | 25% Reducing Balance

2.4. 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.
2.5. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Sales, marketing and distribution | 1 |  | 1
| 1 |  | 1

4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 6 April 2024 | 3,989 | 12,386 | 16,375
As at 5 April 2025 | 3,989 | 12,386 | 16,375
Depreciation
As at 6 April 2024 | 3,702 | 10,688 | 14,390
Provided during the period | 58 | 424 | 482
As at 5 April 2025 | 3,760 | 11,112 | 14,872

...CONTINUED
Page 3
Page 4
J A Sharland Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025

Net Book Value
As at 5 April 2025 | 229 | 1,274 | 1,503
As at 6 April 2024 | 287 | 1,698 | 1,985

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 750 |  | 1,067

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 2,388 |  | 2,388

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 396 |  | 464
Corporation tax | 2,992 |  | 2,134
| 3,388 |  | 2,598

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,167 |  | 2,167
Directors loan account | 1,224 |  | 534
| 2,391 |  | 2,701

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Jerry Sharland | 13,800 | 9,000

11. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 13,800 |  | 9,000

Page 4
Page 5
J A Sharland Limited
Notes to the Financial Statements (continued)
For The Year Ended 5 April 2025
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr Jerry Sharland by virtue of his ownership of 100% of the issued share capital in the company.
Page 5