Acorah Software Products - Accounts Production 17.1.130 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 09577257 Mr James Trantham James Trantham true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09577257 2024-05-31 09577257 2025-05-31 09577257 2024-06-01 2025-05-31 09577257 frs-core:CurrentFinancialInstruments 2025-05-31 09577257 frs-core:Non-currentFinancialInstruments 2025-05-31 09577257 frs-core:ComputerEquipment 2025-05-31 09577257 frs-core:ComputerEquipment 2024-06-01 2025-05-31 09577257 frs-core:ComputerEquipment 2024-05-31 09577257 frs-core:FurnitureFittings 2025-05-31 09577257 frs-core:FurnitureFittings 2024-06-01 2025-05-31 09577257 frs-core:FurnitureFittings 2024-05-31 09577257 frs-core:MotorVehicles 2025-05-31 09577257 frs-core:MotorVehicles 2024-06-01 2025-05-31 09577257 frs-core:MotorVehicles 2024-05-31 09577257 frs-core:PlantMachinery 2025-05-31 09577257 frs-core:PlantMachinery 2024-06-01 2025-05-31 09577257 frs-core:PlantMachinery 2024-05-31 09577257 frs-core:ShareCapital 2025-05-31 09577257 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 09577257 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09577257 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 09577257 frs-bus:SmallEntities 2024-06-01 2025-05-31 09577257 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 09577257 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09577257 1 2024-06-01 2025-05-31 09577257 frs-bus:Director1 2024-06-01 2025-05-31 09577257 frs-bus:Director1 2024-05-31 09577257 frs-bus:Director1 2025-05-31 09577257 frs-countries:EnglandWales 2024-06-01 2025-05-31 09577257 2023-05-31 09577257 2024-05-31 09577257 2023-06-01 2024-05-31 09577257 frs-core:CurrentFinancialInstruments 2024-05-31 09577257 frs-core:Non-currentFinancialInstruments 2024-05-31 09577257 frs-core:ShareCapital 2024-05-31 09577257 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 09577257
JT MECHANICAL LTD
Unaudited Financial Statements
For The Year Ended 31 May 2025
Clear Accounts UK
JT MECHANICAL LTD
Contents
Contents

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

Page 1
JT MECHANICAL LTD
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 09577257

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 13,613 |  | 21,966
|  |  | 13,613 |  | 21,966
CURRENT ASSETS
Debtors | 5 | 21,198 |  | 21,595 |
Cash at bank and in hand |  | 35,699 |  | 68,502 |
|  | 56,897 |  | 90,097 |
Creditors: Amounts Falling Due Within One Year | 6 | (26,921 ) |  | (38,905 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 29,976 |  | 51,192
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 43,589 |  | 73,158
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (5,420 ) |  | (15,973 )
NET ASSETS |  |  | 38,169 |  | 57,185
CAPITAL AND RESERVES
Called up share capital | 8 |  | 10 |  | 10
Profit and Loss Account |  |  | 38,159 |  | 57,175
SHAREHOLDERS' FUNDS |  |  | 38,169 |  | 57,185

Page 1
Page 2
JT MECHANICAL 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 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 James Trantham Director
19th January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
JT MECHANICAL LTD
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
JT MECHANICAL LTD Registered number 09577257 is a limited by shares company incorporated in England & Wales. The Registered Office is 63 Alresford Road, Winchester, Hampshire, SO23 0LA.
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 January 2015).
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 | 5 years
Motor Vehicles | 5 years
Fixtures & Fittings | 3 years
Computer Equipment | 4 years

2.4. 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.
2.5. 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
Manufacturing | 2 |  | 2
| 3 |  | 3

Page 3
Page 4
JT MECHANICAL 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 | 8,891 | 89,884 | 270 | 1,692 | 100,737
Additions | 344 | - | - | - | 344
As at 31 May 2025 | 9,235 | 89,884 | 270 | 1,692 | 101,081
Depreciation
As at 1 June 2024 | 7,142 | 70,291 | 270 | 1,068 | 78,771
Provided during the period | 1,106 | 7,297 | - | 294 | 8,697
As at 31 May 2025 | 8,248 | 77,588 | 270 | 1,362 | 87,468
Net Book Value
As at 31 May 2025 | 987 | 12,296 | - | 330 | 13,613
As at 1 June 2024 | 1,749 | 19,593 | - | 624 | 21,966

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 12,468 |  | 16,343
Corporation tax recoverable assets | 814 |  | -
VAT | - |  | 2,373
Director's loan account | 7,916 |  | 2,879
| 21,198 |  | 21,595

The directors loan account was repaid in full on 11/12/2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 9,119 |  | 13,175
Corporation tax | - |  | 12,882
VAT | 3,221 |  | -
Other creditors | 3,140 |  | 2,200
Accruals and deferred income | 1,200 |  | -
Bounce Back Loan - creditor< 1 year | 10,241 |  | 10,648
| 26,921 |  | 38,905

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bounce Back Loan - creditor > 1 year | 5,420 |  | 15,973

Page 4
Page 5
JT MECHANICAL 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 | 10 |  | 10

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 June 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr James Trantham | 2,869 | 10,322 | 5,286 | - | 7,916

The above loan is unsecured, interest free and repayable on demand.
The loan was paid off in full on 11/12/2025
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr James Trantham | 6,879 | 33,679

10. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 6,879 |  | 33,679

11. Ultimate Controlling Party
The company's ultimate controlling party is James Trantham by virtue of his ownership of 100% of the issued share capital in the company.
Page 5