Acorah Software Products - Accounts Production 16.8.310 false true 30 September 2024 1 October 2023 false 1 October 2024 31 January 2026 31 January 2026 SC309443 Mr Roderick Macleod Mr John Wood Mrs Christine Wood iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC309443 2024-09-30 SC309443 2026-01-31 SC309443 2024-10-01 2026-01-31 SC309443 frs-core:ShareCapital 2026-01-31 SC309443 frs-core:RetainedEarningsAccumulatedLosses 2026-01-31 SC309443 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2026-01-31 SC309443 frs-bus:AbridgedAccounts 2024-10-01 2026-01-31 SC309443 frs-bus:SmallEntities 2024-10-01 2026-01-31 SC309443 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2026-01-31 SC309443 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2026-01-31 SC309443 frs-bus:Director1 2024-10-01 2026-01-31 SC309443 frs-bus:Director2 2024-10-01 2026-01-31 SC309443 frs-bus:CompanySecretary1 2024-10-01 2026-01-31 SC309443 frs-countries:Scotland 2024-10-01 2026-01-31 SC309443 2023-09-30 SC309443 2024-09-30 SC309443 2023-10-01 2024-09-30 SC309443 frs-core:ShareCapital 2024-09-30 SC309443 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: SC309443
J Wood Developments Ltd
Unaudited ABRIDGED Financial Statements
For the Period 1 October 2024 to 31 January 2026
TMQ Chartered Accountants
(Trading Name of Martin Robertson Associates Ltd)
5 Kings Court High Street
Falkirk
FK1 1PG
J Wood Developments Ltd
Contents
Contents

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

Page 1
J Wood Developments Ltd
Abridged Balance Sheet
As At 31 January 2026
Abridged Balance Sheet
Registered number: SC309443

| 31 January 2026 | 30 September 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Stocks |  | - |  | 349,929 |
Debtors |  | 580 |  | 502 |
Cash at bank and in hand |  | 42,478 |  | 3,906 |
|  | 43,058 |  | 354,337 |
Creditors: Amounts Falling Due Within One Year |  | (17,849 ) |  | (286,184 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 25,209 |  | 68,153
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 25,209 |  | 68,153
NET ASSETS |  |  | 25,209 |  | 68,153
CAPITAL AND RESERVES
Called up share capital | 4 |  | 50 |  | 50
Profit and Loss Account |  |  | 25,159 |  | 68,103
SHAREHOLDERS' FUNDS |  |  | 25,209 |  | 68,153

Page 1
Page 2
J Wood Developments Ltd
Abridged Balance Sheet (continued)
As At 31 January 2026
For the period ending 31 January 2026 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 January 2026 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mr Roderick Macleod Director | Mr John Wood Director
4th March 2026

The notes on page 3 form part of these financial statements.
Page 2
Page 3
J Wood Developments Ltd
Notes to the Abridged Financial Statements
For the Period 1 October 2024 to 31 January 2026
Notes to the Abridged Financial Statements
1. General Information
J Wood Developments Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC309443 . The registered office is 5 Kings Court, Falkirk, FK1 1PG.
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. 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.
2.4. Financial Instruments
All financial assets and liabilities are measured at fair value. The fair value of an asset or liability at the year-end is the amount for which it could be exchanged or settled, on that date between two knowledgeable, willing parties in an arm's length transaction under market conditions.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2 (2024: 2)
2 2
4. Share Capital

| 31 January 2026 |  | 30 September 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 50 |  | 50

Page 3