Acorah Software Products - Accounts Production 16.7.461 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 06906008 M J Law S S Thorpe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06906008 2024-05-31 06906008 2025-05-31 06906008 2024-06-01 2025-05-31 06906008 frs-core:CurrentFinancialInstruments 2025-05-31 06906008 frs-core:Non-currentFinancialInstruments 2025-05-31 06906008 frs-core:ComputerEquipment 2025-05-31 06906008 frs-core:ComputerEquipment 2024-06-01 2025-05-31 06906008 frs-core:ComputerEquipment 2024-05-31 06906008 frs-core:FurnitureFittings 2025-05-31 06906008 frs-core:FurnitureFittings 2024-06-01 2025-05-31 06906008 frs-core:FurnitureFittings 2024-05-31 06906008 frs-core:MotorVehicles 2025-05-31 06906008 frs-core:MotorVehicles 2024-06-01 2025-05-31 06906008 frs-core:MotorVehicles 2024-05-31 06906008 frs-core:PlantMachinery 2025-05-31 06906008 frs-core:PlantMachinery 2024-06-01 2025-05-31 06906008 frs-core:PlantMachinery 2024-05-31 06906008 frs-core:ShareCapital 2025-05-31 06906008 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 06906008 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 06906008 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 06906008 frs-bus:SmallEntities 2024-06-01 2025-05-31 06906008 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 06906008 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 06906008 frs-bus:Director1 2024-06-01 2025-05-31 06906008 frs-bus:Director2 2024-06-01 2025-05-31 06906008 frs-countries:EnglandWales 2024-06-01 2025-05-31 06906008 2023-05-31 06906008 2024-05-31 06906008 2023-06-01 2024-05-31 06906008 frs-core:CurrentFinancialInstruments 2024-05-31 06906008 frs-core:Non-currentFinancialInstruments 2024-05-31 06906008 frs-core:ShareCapital 2024-05-31 06906008 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 06906008
SJT Building & Joinery Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2025
SJT Building & Joinery Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
SJT Building & Joinery Ltd
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 06906008

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 60,885 |  | 68,106
|  |  | 60,885 |  | 68,106
CURRENT ASSETS
Debtors | 5 | 449,845 |  | 236,472 |
Cash at bank and in hand |  | 574,329 |  | 704,078 |
|  | 1,024,174 |  | 940,550 |
Creditors: Amounts Falling Due Within One Year | 6 | (392,710 ) |  | (491,457 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 631,464 |  | 449,093
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 692,349 |  | 517,199
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (2,547 ) |  | (25,112 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (15,200 ) |  | (17,000 )
NET ASSETS |  |  | 674,602 |  | 475,087
CAPITAL AND RESERVES
Called up share capital | 8 |  | 2 |  | 2
Profit and Loss Account |  |  | 674,600 |  | 475,085
SHAREHOLDERS' FUNDS |  |  | 674,602 |  | 475,087

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SJT Building & Joinery Ltd
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 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.
The financial statements were approved by the board of directors on 31 July 2025 and were signed on its behalf by:

M J Law Director
31/07/2025

The notes on pages 3 to 7 form part of these financial statements.
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SJT Building & Joinery Ltd
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
SJT Building & Joinery Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06906008 . The registered office is The Quadrant, 99 Parkway Avenue, Sheffield, S9 4WG .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, (modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value). The principal accounting policies adopted are set out below
2.2. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.
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% Straight line
Motor Vehicles | 25% Reducing balance
Fixtures & Fittings | 25% Straight line
Computer Equipment | 20% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Impairment of Fixed Assets
At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.
...CONTINUED
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SJT Building & Joinery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.3. Tangible Fixed Assets and Depreciation - continued
Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.
2.4. Leasing and Hire Purchase Contracts
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.
Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.
2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Equity Intruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
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SJT Building & Joinery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
2.6. 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.
2.7. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.8. Employee Benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2.9. Judgements and key sources of estimation uncertainty
In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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SJT Building & Joinery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 June 2024 | 51,106 | 98,429 | - | - | 149,535
Additions | - | 15,003 | 2,000 | 3,295 | 20,298
Disposals | - | (6,825 ) | - | - | (6,825 )
As at 31 May 2025 | 51,106 | 106,607 | 2,000 | 3,295 | 163,008
Depreciation
As at 1 June 2024 | 47,762 | 33,667 | - | - | 81,429
Provided during the period | 1,468 | 18,235 | 458 | 533 | 20,694
As at 31 May 2025 | 49,230 | 51,902 | 458 | 533 | 102,123
Net Book Value
As at 31 May 2025 | 1,876 | 54,705 | 1,542 | 2,762 | 60,885
As at 1 June 2024 | 3,344 | 64,762 | - | - | 68,106

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 169,257 |  | 168,022
Other debtors | 49,325 |  | 68,450
| 218,582 |  | 236,472
Due after more than one year
Other debtors | 231,263 |  | -
| 449,845 |  | 236,472

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 12,565 |  | 13,005
Trade creditors | 88,451 |  | 117,968
Bank loans and overdrafts | 10,329 |  | 10,000
Other creditors | 106,173 |  | 213,948
Taxation and social security | 175,192 |  | 136,536
| 392,710 |  | 491,457

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 2,547 |  | 15,112
Bank loans | - |  | 10,000
| 2,547 |  | 25,112

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SJT Building & Joinery Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

9. Related Party Transactions
During the year the company entered into the following transactions with related parties:
The following amounts were outstanding at the reporting end date:
Amounts due to related parties 2025 2024
£ £
Directors loan account 956 328
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Amounts due from related parties 2025 2024
£ £
AML Lettings Ltd 230,763 -
Regent Investments & Holdings Ltd 500 -
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