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 08512611 Mr John Archer Mr Howard Potter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08512611 2024-05-31 08512611 2025-05-31 08512611 2024-06-01 2025-05-31 08512611 frs-core:CurrentFinancialInstruments 2025-05-31 08512611 frs-core:Non-currentFinancialInstruments 2025-05-31 08512611 frs-core:MotorVehicles 2025-05-31 08512611 frs-core:MotorVehicles 2024-06-01 2025-05-31 08512611 frs-core:MotorVehicles 2024-05-31 08512611 frs-core:PlantMachinery 2025-05-31 08512611 frs-core:PlantMachinery 2024-06-01 2025-05-31 08512611 frs-core:PlantMachinery 2024-05-31 08512611 frs-core:ShareCapital 2025-05-31 08512611 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 08512611 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 08512611 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 08512611 frs-bus:SmallEntities 2024-06-01 2025-05-31 08512611 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 08512611 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 08512611 frs-bus:Director1 2024-06-01 2025-05-31 08512611 frs-bus:CompanySecretary1 2024-06-01 2025-05-31 08512611 frs-countries:EnglandWales 2024-06-01 2025-05-31 08512611 2023-05-31 08512611 2024-05-31 08512611 2023-06-01 2024-05-31 08512611 frs-core:CurrentFinancialInstruments 2024-05-31 08512611 frs-core:Non-currentFinancialInstruments 2024-05-31 08512611 frs-core:ShareCapital 2024-05-31 08512611 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 08512611
JCA Television Limited
Unaudited Financial Statements
For The Year Ended 31 May 2025
Potter a'i Gwmni
ACCA
PO Box 26
10 Y Sgwar
Dinas Powys
Vale of Glamorgan
CF64 4YR
JCA Television Limited
Contents
Contents

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

Page 1
JCA Television Limited
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 08512611

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 296 |  | 649
|  |  | 296 |  | 649
CURRENT ASSETS
Debtors | 5 | 437 |  | 437 |
Cash at bank and in hand |  | 55,868 |  | 58,245 |
|  | 56,305 |  | 58,682 |
Creditors: Amounts Falling Due Within One Year | 6 | (7,337 ) |  | (4,998 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 48,968 |  | 53,684
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 49,264 |  | 54,333
Creditors: Amounts Falling Due After More Than One Year | 7 |  | - |  | (13,041 )
NET ASSETS |  |  | 49,264 |  | 41,292
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 49,164 |  | 41,192
SHAREHOLDERS' FUNDS |  |  | 49,264 |  | 41,292

Page 1
Page 2
JCA Television Limited
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 John Archer Director
18/02/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
JCA Television Limited
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
JCA Television Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08512611 . The registered office is 10 Y Sgwar, Heol Yr Orsaf, Dinas Powys, Cymru / Wales, CF64 4YR.
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.
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 | over 3 years
Motor Vehicles | over 5 years

2.4. 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.
Any 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.
Page 3
Page 4
JCA Television Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2024: 2)
2 2
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 June 2024 | 1,059 | 15,000 | 16,059
As at 31 May 2025 | 1,059 | 15,000 | 16,059
Depreciation
As at 1 June 2024 | 410 | 15,000 | 15,410
Provided during the period | 353 | - | 353
As at 31 May 2025 | 763 | 15,000 | 15,763
Net Book Value
As at 31 May 2025 | 296 | - | 296
As at 1 June 2024 | 649 | - | 649

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 437 |  | 437

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 459 |  | 4,487
Taxation and social security | 6,878 |  | 511
| 7,337 |  | 4,998

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Taxation and social security | - |  | 13,041

Page 4
Page 5
JCA Television Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Share Capital

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

Page 5