Acorah Software Products - Accounts Production 16.8.310 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 07263430 Mrs J Curtis Mr J Curtis Mr K Hammond iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07263430 2024-05-31 07263430 2025-05-31 07263430 2024-06-01 2025-05-31 07263430 frs-core:CurrentFinancialInstruments 2025-05-31 07263430 frs-core:Non-currentFinancialInstruments 2025-05-31 07263430 frs-core:BetweenOneFiveYears 2025-05-31 07263430 frs-core:ComputerEquipment 2024-06-01 2025-05-31 07263430 frs-core:FurnitureFittings 2025-05-31 07263430 frs-core:FurnitureFittings 2024-06-01 2025-05-31 07263430 frs-core:FurnitureFittings 2024-05-31 07263430 frs-core:MotorVehicles 2025-05-31 07263430 frs-core:MotorVehicles 2024-06-01 2025-05-31 07263430 frs-core:MotorVehicles 2024-05-31 07263430 frs-core:PlantMachinery 2025-05-31 07263430 frs-core:PlantMachinery 2024-06-01 2025-05-31 07263430 frs-core:PlantMachinery 2024-05-31 07263430 frs-core:WithinOneYear 2025-05-31 07263430 frs-core:ShareCapital 2025-05-31 07263430 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 07263430 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 07263430 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 07263430 frs-bus:SmallEntities 2024-06-01 2025-05-31 07263430 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 07263430 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 07263430 frs-bus:Director1 2024-06-01 2025-05-31 07263430 frs-bus:Director2 2024-06-01 2025-05-31 07263430 frs-bus:Director3 2024-06-01 2025-05-31 07263430 frs-countries:EnglandWales 2024-06-01 2025-05-31 07263430 2023-05-31 07263430 2024-05-31 07263430 2023-06-01 2024-05-31 07263430 frs-core:CurrentFinancialInstruments 2024-05-31 07263430 frs-core:Non-currentFinancialInstruments 2024-05-31 07263430 frs-core:BetweenOneFiveYears 2024-05-31 07263430 frs-core:WithinOneYear 2024-05-31 07263430 frs-core:ShareCapital 2024-05-31 07263430 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 07263430
J K Jointing (Services) Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
AK Tax & Accountancy Ltd
J K Jointing (Services) Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
J K Jointing (Services) Limited
Statement of Financial Position
As At 31 May 2025
Statement of Financial Position
Registered number: 07263430

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 150,257 |  | 160,304
|  |  | 150,257 |  | 160,304
CURRENT ASSETS
Debtors | 5 | 152,745 |  | 98,540 |
Cash at bank and in hand |  | 131,430 |  | 158,890 |
|  | 284,175 |  | 257,430 |
Creditors: Amounts Falling Due Within One Year | 6 | (95,083 ) |  | (53,226 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 189,092 |  | 204,204
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 339,349 |  | 364,508
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (61,436 ) |  | (62,874 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (37,564 ) |  | (5,535 )
NET ASSETS |  |  | 240,349 |  | 296,099
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | 240,249 |  | 295,999
SHAREHOLDERS' FUNDS |  |  | 240,349 |  | 296,099

Page 1
Page 2
J K Jointing (Services) Limited
Statement of Financial Position (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 Income Statement.
On behalf of the board

Mr K Hammond Director
06/10/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
J K Jointing (Services) Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
J K Jointing (Services) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07263430 . The registered office is 76 Riverside Sir Thomas Longley Road, Medway City Estate, Rochester, Kent, ME2 4BH.
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% straight line
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 3 years straight line
Computer Equipment | 3 years straight line

3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2024: 20)
19 20
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 June 2024 | 36,150 | 326,277 | 16,099 | 378,526
Additions | - | 52,666 | - | 52,666
Disposals | (18,000 ) | (16,917 ) | - | (34,917 )
As at 31 May 2025 | 18,150 | 362,026 | 16,099 | 396,275
Depreciation
As at 1 June 2024 | 18,381 | 184,945 | 14,896 | 218,222
Provided during the period | 880 | 43,713 | 762 | 45,355
Disposals | (3,750 ) | (13,809 ) | - | (17,559 )
As at 31 May 2025 | 15,511 | 214,849 | 15,658 | 246,018

...CONTINUED
Page 3
Page 4
J K Jointing (Services) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025 | 2,639 | 147,177 | 441 | 150,257
As at 1 June 2024 | 17,769 | 141,332 | 1,203 | 160,304

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 119,991 |  | 87,490
Other debtors | 32,754 |  | 10,536
VAT | - |  | 514
| 152,745 |  | 98,540

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 41,865 |  | 20,208
Other taxes and social security | 46,606 |  | 29,005
VAT | 2,968 |  | -
Other creditors | 3,644 |  | 4,013
| 95,083 |  | 53,226

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 61,436 |  | 62,874

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 41,865 |  | 20,208
Later than one year and not later than five years | 61,436 |  | 62,874
| 103,301 |  | 83,082
| 103,301 |  | 83,082

9. Share Capital

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

Page 4