Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 08094934 Mr Jason Wellington iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08094934 2024-06-30 08094934 2025-06-30 08094934 2024-07-01 2025-06-30 08094934 frs-core:CurrentFinancialInstruments 2025-06-30 08094934 frs-core:Non-currentFinancialInstruments 2025-06-30 08094934 frs-core:ComputerEquipment 2025-06-30 08094934 frs-core:ComputerEquipment 2024-07-01 2025-06-30 08094934 frs-core:ComputerEquipment 2024-06-30 08094934 frs-core:MotorVehicles 2025-06-30 08094934 frs-core:MotorVehicles 2024-07-01 2025-06-30 08094934 frs-core:MotorVehicles 2024-06-30 08094934 frs-core:PlantMachinery 2025-06-30 08094934 frs-core:PlantMachinery 2024-07-01 2025-06-30 08094934 frs-core:PlantMachinery 2024-06-30 08094934 frs-core:ShareCapital 2025-06-30 08094934 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 08094934 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 08094934 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 08094934 frs-bus:SmallEntities 2024-07-01 2025-06-30 08094934 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 08094934 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 08094934 frs-bus:Director1 2024-07-01 2025-06-30 08094934 frs-bus:Director1 2024-06-30 08094934 frs-bus:Director1 2025-06-30 08094934 frs-countries:EnglandWales 2024-07-01 2025-06-30 08094934 2023-06-30 08094934 2024-06-30 08094934 2023-07-01 2024-06-30 08094934 frs-core:CurrentFinancialInstruments 2024-06-30 08094934 frs-core:Non-currentFinancialInstruments 2024-06-30 08094934 frs-core:ShareCapital 2024-06-30 08094934 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 08094934
Pjw Construction Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
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Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08094934
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 70,969 94,319
70,969 94,319
CURRENT ASSETS
Debtors 5 34,097 45,926
Cash at bank and in hand 10,753 -
44,850 45,926
Creditors: Amounts Falling Due Within One Year 6 (115,796 ) (88,788 )
NET CURRENT ASSETS (LIABILITIES) (70,946 ) (42,862 )
TOTAL ASSETS LESS CURRENT LIABILITIES 23 51,457
Creditors: Amounts Falling Due After More Than One Year 7 - (2,900 )
NET ASSETS 23 48,557
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 22 48,556
SHAREHOLDERS' FUNDS 23 48,557
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Page 2
For the year ending 30 June 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 Jason Wellington
Director
30/10/2025
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
Pjw Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08094934 . The registered office is 203 West Street, Fareham, Hampshire, PO16 0EN.
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% reducing balance
Computer Equipment 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2024 57,236 86,550 2,021 145,807
Additions - - 235 235
As at 30 June 2025 57,236 86,550 2,256 146,042
Depreciation
As at 1 July 2024 12,810 37,195 1,483 51,488
Provided during the period 11,106 12,339 140 23,585
As at 30 June 2025 23,916 49,534 1,623 75,073
Net Book Value
As at 30 June 2025 33,320 37,016 633 70,969
As at 1 July 2024 44,426 49,355 538 94,319
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5. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 200 -
Other debtors 5,880 -
VAT 10,594 45,926
Director's loan account 17,423 -
34,097 45,926
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 4,801 19,288
Bank loans and overdrafts 2,312 3,322
Corporation tax 12,122 11,450
Other taxes and social security 83,366 25,266
Other creditors 10,000 25,250
Accruals and deferred income 3,195 3,366
Director's loan account - 846
115,796 88,788
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 2,900
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2024 Amounts advanced Amounts repaid Amounts written off As at 30 June 2025
£ £ £ £ £
Mr Jason Wellington (846 ) (203,331 ) (221,599 ) - 17,423
The above loan is unsecured, interest free and repayable on demand.
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