Acorah Software Products - Accounts Production 18.1.200 false true true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08268604 Mr John Marshall Mrs Kim Marshall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08268604 2024-10-31 08268604 2025-10-31 08268604 2024-11-01 2025-10-31 08268604 frs-core:CurrentFinancialInstruments 2025-10-31 08268604 frs-core:Non-currentFinancialInstruments 2025-10-31 08268604 frs-core:BetweenOneFiveYears 2025-10-31 08268604 frs-core:ComputerEquipment 2025-10-31 08268604 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08268604 frs-core:ComputerEquipment 2024-10-31 08268604 frs-core:FurnitureFittings 2025-10-31 08268604 frs-core:FurnitureFittings 2024-11-01 2025-10-31 08268604 frs-core:FurnitureFittings 2024-10-31 08268604 frs-core:MotorVehicles 2025-10-31 08268604 frs-core:MotorVehicles 2024-11-01 2025-10-31 08268604 frs-core:MotorVehicles 2024-10-31 08268604 frs-core:PlantMachinery 2025-10-31 08268604 frs-core:PlantMachinery 2024-11-01 2025-10-31 08268604 frs-core:PlantMachinery 2024-10-31 08268604 frs-core:WithinOneYear 2025-10-31 08268604 frs-core:ShareCapital 2025-10-31 08268604 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08268604 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08268604 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08268604 frs-bus:SmallEntities 2024-11-01 2025-10-31 08268604 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08268604 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08268604 frs-bus:OrdinaryShareClass1 2024-11-01 2025-10-31 08268604 frs-bus:OrdinaryShareClass1 2025-10-31 08268604 frs-bus:Director1 2024-11-01 2025-10-31 08268604 frs-bus:Director2 2024-11-01 2025-10-31 08268604 frs-core:CurrentFinancialInstruments 9 2025-10-31 08268604 frs-countries:EnglandWales 2024-11-01 2025-10-31 08268604 2023-10-31 08268604 2024-10-31 08268604 2023-11-01 2024-10-31 08268604 frs-core:CurrentFinancialInstruments 2024-10-31 08268604 frs-core:Non-currentFinancialInstruments 2024-10-31 08268604 frs-core:BetweenOneFiveYears 2024-10-31 08268604 frs-core:MotorVehicles 2023-11-01 2024-10-31 08268604 frs-core:PlantMachinery 2023-11-01 2024-10-31 08268604 frs-core:WithinOneYear 2024-10-31 08268604 frs-core:ShareCapital 2024-10-31 08268604 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 08268604 frs-bus:OrdinaryShareClass1 2023-11-01 2024-10-31 08268604 frs-core:CurrentFinancialInstruments 9 2024-10-31
Registered number: 08268604
John Marshall Consulting Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
John Marshall Consulting Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—6

Page 1
John Marshall Consulting Ltd
Statement of Financial Position
As At 31 October 2025
Statement of Financial Position
Registered number: 08268604

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible assets | 4 |  | 12,409 |  | 24,393
|  |  | 12,409 |  | 24,393
CURRENT ASSETS
Debtors | 5 | 9,333 |  | - |
Cash at bank and in hand |  | 69,107 |  | 69,167 |
|  | 78,440 |  | 69,167 |
Creditors: Amounts falling due within one year | 6 | (27,992 ) |  | (28,222 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 50,448 |  | 40,945
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 62,857 |  | 65,338
Creditors: Amounts falling due after more than one year | 7 |  | (288 ) |  | (6,655 )
NET ASSETS |  |  | 62,569 |  | 58,683
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Income Statement |  |  | 62,469 |  | 58,583
SHAREHOLDERS' FUNDS |  |  | 62,569 |  | 58,683

Page 1
Page 2
John Marshall Consulting Ltd
Statement of Financial Position (continued)
As At 31 October 2025
For the year ending 31 October 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.
The financial statements were approved by the board of directors on 8 April 2026 and were signed on its behalf by:

Mr John Marshall Director
8 April 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
John Marshall Consulting Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
John Marshall Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08268604 . The registered office is The Hollies, 166 Bradford Road, Wrenthorpe, Wakefield, WF1 2AS.
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 FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland - Small Entities and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable for services rendered in the normal course of business, net of discounts, value added taxes and other applicable sales taxes.
Rendering of services
Turnover from the rendering of information technology consultancy services is recognised in the period in which the services are provided.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is charged to the income statement at the following rates in order to write off the cost of the assets, less their estimated residual value, over their estimated useful lives:

Plant & Machinery | 33% straight line
Motor Vehicles | 20% straight line
Fixtures & Fittings | 33% straight line
Computer Equipment | Mixture of 50% and 33% straight line

2.5. Leasing and Hire Purchase Contracts
Finance leases and hire purchase contracts
Assets obtained under finance leases and hire purchase contracts are capitalised at the lower of their fair value and the present value of the minimum lease payments at the inception of the agreement. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts, where ownership transfers to the company, are depreciated over their useful lives.
The associated obligations under these agreements are included as creditors in the statement of financial position, net of any finance charges allocated to future periods. The finance charges are allocated to the income statement over the period of the agreement using the effective interest method, resulting in a constant periodic rate of charge on the net obligation outstanding in each period.
Operating leases
Rentals applicable to operating leases, where substantially all of the benefits and risks of ownership remain with the lessor, are charged to the income statement on a straight line basis over the lease term, including any lease incentives or adjustments.
Page 3
Page 4
John Marshall Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Financial Instruments
Basic financial instruments
Cash and cash equivalents, and trade and other debtors and creditors, are classified as basic financial instruments.
Basic financial instruments not constituting financing transactions are initially recognised at transaction price. For arrangements constituting financing transactions, different recognition criteria apply:

- Loans to the company from a person who is within a director's group of close family members that contains at least one shareholder are also initially recognised at transaction price.

- All other arrangements constituting financing transactions are initially recognised at the present value of the future payments or receipts discounted at a market rate of interest.

Subsequent to initial recognition:

- Basic financial instruments classified as payable or receivable after more than one year are measured at amortised cost using the effective interest method.

- Basic financial instruments classified as payable or receivable within one year are only amortised if the effect is material.

Cash and cash equivalents
Cash in hand, bank balances, and short-term deposits with an original maturity of three months or less, which are readily convertible to known amounts of cash and subject to an insignificant risk of changes in value, are classified as cash and cash equivalents. These amounts are included in 'Cash at bank and in hand' on the statement of financial position.
Bank overdrafts are generally classified separately as creditors under current liabilities. However, if overdrafts are repayable on demand and the company has a legally enforceable right to set them off against cash and cash equivalents, they may be offset in certain circumstances.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
2.8. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when it relates to items that are recognised in other comprehensive income or directly in equity, in which case the current tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. Pensions
Contributions to defined contribution pension plans are charged to the income statement as they become payable in accordance with the rules of the respective schemes.
2.10. Presentation Currency
The financial statements are presented in £ sterling, which is the functional currency of the company.
2.11. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors' report, and notes to the financial statements relating to the income statement.
Page 4
Page 5
John Marshall Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
The average number of employees, including directors and other officers, during the year was: 3 (2024: 3)
3 3
4. Tangible assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 2,057 | 56,999 | 2,355 | 4,789 | 66,200
Additions | 351 | - | - | - | 351
As at 31 October 2025 | 2,408 | 56,999 | 2,355 | 4,789 | 66,551
Depreciation
As at 1 November 2024 | 704 | 34,199 | 2,231 | 4,673 | 41,807
Provided during the period | 711 | 11,400 | 124 | 100 | 12,335
As at 31 October 2025 | 1,415 | 45,599 | 2,355 | 4,773 | 54,142
Net Book Value
As at 31 October 2025 | 993 | 11,400 | - | 16 | 12,409
As at 1 November 2024 | 1,353 | 22,800 | 124 | 116 | 24,393

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Plant & Machinery | 720 |  | 1,200
Motor Vehicles | 11,400 |  | 22,800
| 12,120 |  | 24,000

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 9,333 |  | -

6. Creditors: Amounts falling due within one year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 6,367 |  | 11,444
Corporation tax | 10,177 |  | 7,275
Other taxes and social security | 494 |  | 211
VAT | 7,505 |  | 5,736
Net wages | 2,648 |  | 2,932
Credit card account | 177 |  | -
Directors' loan accounts | 624 |  | 624
| 27,992 |  | 28,222

Page 5
Page 6
John Marshall Consulting Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Creditors: Amounts falling due after more than one year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 288 |  | 6,655

8. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 6,367 |  | 11,444
Later than one year and not later than five years | 288 |  | 6,655
| 6,655 |  | 18,099
| 6,655 |  | 18,099

9. Share Capital

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

10. Pension Commitments
The company operates a defined contribution pension scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. Additionally, the company makes contributions to the directors' personal pension plans.
The total pension cost charge recognised in the income statement for the period represents employer contributions to both the employee pension fund and the directors' personal pension plans. Employer contributions to the employee pension fund amounted to £0 (2024: £0), and employer contributions to the directors' personal pension plans amounted to £12,000 (2024: £12,000).
11. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 32,000 |  | 22,000

12. Related Party Transactions
During the year, the company entered into the following transactions with related parties:
Owners holding a participating interest
During the year, the company received loans from Mr J Marshall, a director and shareholder with a participating interest, totalling £312 (2024: £312). At the reporting date, the outstanding loan balance was £312 (2024: £312). The maximum balance outstanding during the year was £312 (2024: £312).
This amount is interest-free, unsecured and repayable on demand.
During the year, the company received loans from Mrs K Marshall, a director and shareholder with a participating interest, totalling £312 (2024: £312). At the reporting date, the outstanding loan balance was £312 (2024: £312). The maximum balance outstanding during the year was £312 (2024: £312).
This amount is interest-free, unsecured and repayable on demand.
Page 6