Acorah Software Products - Accounts Production 16.6.920 false true 31 July 2024 1 August 2023 false 1 August 2024 31 July 2025 31 July 2025 03092594 Mrs Mary Jacobs Mr Trevor Jacobs Mrs Mary Jacobs iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03092594 2024-07-31 03092594 2025-07-31 03092594 2024-08-01 2025-07-31 03092594 frs-core:CurrentFinancialInstruments 2025-07-31 03092594 frs-core:FurnitureFittings 2025-07-31 03092594 frs-core:FurnitureFittings 2024-08-01 2025-07-31 03092594 frs-core:FurnitureFittings 2024-07-31 03092594 frs-core:InvestmentPropertyIncludedWithinPPE 2025-07-31 03092594 frs-core:MotorVehicles 2025-07-31 03092594 frs-core:MotorVehicles 2024-08-01 2025-07-31 03092594 frs-core:MotorVehicles 2024-07-31 03092594 frs-core:PlantMachinery 2025-07-31 03092594 frs-core:PlantMachinery 2024-08-01 2025-07-31 03092594 frs-core:PlantMachinery 2024-07-31 03092594 frs-core:ShareCapital 2025-07-31 03092594 frs-core:RetainedEarningsAccumulatedLosses 2025-07-31 03092594 frs-bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 03092594 frs-bus:FilletedAccounts 2024-08-01 2025-07-31 03092594 frs-bus:SmallEntities 2024-08-01 2025-07-31 03092594 frs-bus:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 03092594 frs-bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 03092594 frs-bus:OrdinaryShareClass1 2024-08-01 2025-07-31 03092594 frs-bus:OrdinaryShareClass1 2025-07-31 03092594 frs-core:CostValuation 2024-07-31 03092594 frs-core:AdditionsToInvestments 2025-07-31 03092594 frs-core:DisposalsRepaymentsInvestments 2025-07-31 03092594 frs-core:CostValuation 2025-07-31 03092594 frs-core:ProvisionsForImpairmentInvestments 2024-07-31 03092594 frs-core:ProvisionsForImpairmentInvestments 2025-07-31 03092594 frs-core:UnlistedNon-exchangeTraded 2025-07-31 03092594 frs-core:UnlistedNon-exchangeTraded 2024-07-31 03092594 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-07-31 03092594 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 03092594 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 03092594 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-07-31 03092594 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-07-31 03092594 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-07-31 03092594 frs-bus:Director1 2024-08-01 2025-07-31 03092594 frs-bus:Director1 2024-07-31 03092594 frs-bus:Director1 2025-07-31 03092594 frs-bus:Director2 2024-08-01 2025-07-31 03092594 frs-bus:CompanySecretary1 2024-08-01 2025-07-31 03092594 frs-countries:EnglandWales 2024-08-01 2025-07-31 03092594 2023-07-31 03092594 2024-07-31 03092594 2023-08-01 2024-07-31 03092594 frs-core:CurrentFinancialInstruments 2024-07-31 03092594 frs-core:ShareCapital 2024-07-31 03092594 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 03092594 frs-bus:OrdinaryShareClass1 2023-08-01 2024-07-31
Registered number: 03092594
Jacobs Construction (Holdings) Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Jacobs Construction (Holdings) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Jacobs Construction (Holdings) Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 03092594

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,376 |  | 10,383
Investment Properties | 5 |  | 872,842 |  | 872,842
Investments | 6 |  | 769,575 |  | 708,068
|  |  | 1,650,793 |  | 1,591,293
CURRENT ASSETS
Stocks | 7 | 50,000 |  | 50,000 |
Debtors | 8 | 2,566,393 |  | 3,119,713 |
Cash at bank and in hand |  | 1,589,553 |  | 1,066,791 |
|  | 4,205,946 |  | 4,236,504 |
Creditors: Amounts Falling Due Within One Year | 9 | (244,253 ) |  | (58,152 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,961,693 |  | 4,178,352
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 5,612,486 |  | 5,769,645
NET ASSETS |  |  | 5,612,486 |  | 5,769,645
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 5,612,386 |  | 5,769,545
SHAREHOLDERS' FUNDS |  |  | 5,612,486 |  | 5,769,645

Page 1
Page 2
Jacobs Construction (Holdings) Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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.
On behalf of the board

Mr Trevor Jacobs Director
5 March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Jacobs Construction (Holdings) Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Jacobs Construction (Holdings) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03092594 . The registered office is 10 Downley Road, Havant, Hampshire, PO9 2NJ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.
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 if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.
2.3. 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.
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.
2.4. 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% RB
Motor Vehicles | 25% RB
Fixtures & Fittings | 15% RB

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Jacobs Construction (Holdings) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.8. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 August 2024 | 13,665 | 29,791 | 186,540 | 229,996
As at 31 July 2025 | 13,665 | 29,791 | 186,540 | 229,996
Depreciation
As at 1 August 2024 | 10,422 | 28,533 | 180,658 | 219,613
Provided during the period | 811 | 314 | 882 | 2,007
As at 31 July 2025 | 11,233 | 28,847 | 181,540 | 221,620
Net Book Value
As at 31 July 2025 | 2,432 | 944 | 5,000 | 8,376
As at 1 August 2024 | 3,243 | 1,258 | 5,882 | 10,383

5. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 August 2024 and 31 July 2025 | 872,842
Depreciation and impairment | -
As at 31 July 2025 | 872,842

Page 4
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Jacobs Construction (Holdings) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
6. Investments

| Unlisted | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 267,653 | 440,415 | 708,068
Additions | - | 185,301 | 185,301
Disposals | - | (123,794 ) | (123,794 )
As at 31 July 2025 | 267,653 | 501,922 | 769,575
Provision
As at 1 August 2024 | - | - | -
As at 31 July 2025 | - | - | -
Net Book Value
As at 31 July 2025 | 267,653 | 501,922 | 769,575
As at 1 August 2024 | 267,653 | 440,415 | 708,068

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 50,000 |  | 50,000

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 30,965 |  | 31,805
Amounts owed by group undertakings | 2,426,654 |  | 2,557,794
Other debtors | 108,774 |  | 530,114
| 2,566,393 |  | 3,119,713

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,813 |  | 3,769
Other creditors | 233,237 |  | 2,074
Taxation and social security | 2,203 |  | 52,309
| 244,253 |  | 58,152

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100

Page 5
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Jacobs Construction (Holdings) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
11. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:

| As at 1 August 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 July 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Trevor Jacobs | (576 ) | 231,349 | 462,240 | - | (231,467 )

The above loan is unsecured, interest free and repayable on demand.
Page 6