Acorah Software Products - Accounts Production 18.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08668606 Mr M A Hinton Mr K R Hinton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08668606 2024-10-31 08668606 2025-10-31 08668606 2024-11-01 2025-10-31 08668606 frs-core:CurrentFinancialInstruments 2025-10-31 08668606 frs-core:Non-currentFinancialInstruments 2025-10-31 08668606 frs-core:ComputerEquipment 2025-10-31 08668606 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08668606 frs-core:ComputerEquipment 2024-10-31 08668606 frs-core:FurnitureFittings 2025-10-31 08668606 frs-core:FurnitureFittings 2024-11-01 2025-10-31 08668606 frs-core:FurnitureFittings 2024-10-31 08668606 frs-core:NetGoodwill 2025-10-31 08668606 frs-core:NetGoodwill 2024-11-01 2025-10-31 08668606 frs-core:NetGoodwill 2024-10-31 08668606 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-10-31 08668606 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-11-01 2025-10-31 08668606 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 08668606 frs-core:MotorVehicles 2025-10-31 08668606 frs-core:MotorVehicles 2024-11-01 2025-10-31 08668606 frs-core:MotorVehicles 2024-10-31 08668606 frs-core:PlantMachinery 2025-10-31 08668606 frs-core:PlantMachinery 2024-11-01 2025-10-31 08668606 frs-core:PlantMachinery 2024-10-31 08668606 frs-core:ShareCapital 2025-10-31 08668606 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08668606 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08668606 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08668606 frs-bus:SmallEntities 2024-11-01 2025-10-31 08668606 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08668606 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08668606 frs-core:UnlistedNon-exchangeTraded 2025-10-31 08668606 frs-core:UnlistedNon-exchangeTraded 2024-10-31 08668606 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-10-31 08668606 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-10-31 08668606 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-31 08668606 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 08668606 frs-bus:Director1 2024-11-01 2025-10-31 08668606 frs-bus:Director2 2024-11-01 2025-10-31 08668606 frs-countries:EnglandWales 2024-11-01 2025-10-31 08668606 2023-10-31 08668606 2024-10-31 08668606 2023-11-01 2024-10-31 08668606 frs-core:CurrentFinancialInstruments 2024-10-31 08668606 frs-core:Non-currentFinancialInstruments 2024-10-31 08668606 frs-core:ShareCapital 2024-10-31 08668606 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 08668606
J & D Hinton Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
J & D Hinton Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
J & D Hinton Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 08668606

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 60,402 |  | 80,535
Tangible Assets | 5 |  | 313,128 |  | 323,019
Investments | 6 |  | 2 |  | 2
|  |  | 373,532 |  | 403,556
CURRENT ASSETS
Stocks | 7 | 20,265 |  | 22,065 |
Debtors | 8 | 80,596 |  | 77,340 |
Cash at bank and in hand |  | 321,809 |  | 317,363 |
|  | 422,670 |  | 416,768 |
Creditors: Amounts Falling Due Within One Year | 9 | (188,686 ) |  | (207,294 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 233,984 |  | 209,474
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 607,516 |  | 613,030
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (275,682 ) |  | (291,580 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 12 |  | (5,796 ) |  | (7,400 )
NET ASSETS |  |  | 326,038 |  | 314,050
CAPITAL AND RESERVES
Called up share capital | 13 |  | 100 |  | 100
Profit and Loss Account |  |  | 325,938 |  | 313,950
SHAREHOLDERS' FUNDS |  |  | 326,038 |  | 314,050

Page 1
Page 2
J & D Hinton Limited
Balance Sheet (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 Profit and Loss Account.
On behalf of the board

Mr M A Hinton Director
26th March 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
J & D Hinton Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
J & D Hinton Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08668606 . The registered office is 45 Church Road, Tiptree, Colchester, Essex, CO5 0SU.
The Financial Statements are presented in Sterling which is the functional currency of the company.
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 accepted 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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of fifteen years.
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:

Leasehold | 1% straight line
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 33% reducing balance

2.5. 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.
Page 3
Page 4
J & D Hinton Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. 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 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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 7 (2024: 7)
7 7
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 302,000
As at 31 October 2025 | 302,000
Amortisation
As at 1 November 2024 | 221,465
Provided during the period | 20,133
As at 31 October 2025 | 241,598
Net Book Value
As at 31 October 2025 | 60,402
As at 1 November 2024 | 80,535

Page 4
Page 5
J & D Hinton Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 November 2024 | 318,416 | 62,783 | 8,900 | 1,910
Additions | - | 2,790 | - | -
Disposals | - | (1,295 ) | (1,250 ) | -
As at 31 October 2025 | 318,416 | 64,278 | 7,650 | 1,910
Depreciation
As at 1 November 2024 | 27,784 | 36,573 | 5,718 | 1,457
Provided during the period | 3,184 | 7,147 | 731 | 113
Disposals | - | (885 ) | (993 ) | -
As at 31 October 2025 | 30,968 | 42,835 | 5,456 | 1,570
Net Book Value
As at 31 October 2025 | 287,448 | 21,443 | 2,194 | 340
As at 1 November 2024 | 290,632 | 26,210 | 3,182 | 453

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 November 2024 | 11,604 | 403,613
Additions | - | 2,790
Disposals | - | (2,545 )
As at 31 October 2025 | 11,604 | 403,858
Depreciation
As at 1 November 2024 | 9,062 | 80,594
Provided during the period | 839 | 12,014
Disposals | - | (1,878 )
As at 31 October 2025 | 9,901 | 90,730
Net Book Value
As at 31 October 2025 | 1,703 | 313,128
As at 1 November 2024 | 2,542 | 323,019

Page 5
Page 6
J & D Hinton Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 2
As at 31 October 2025 | 2
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 2
As at 1 November 2024 | 2

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock - materials, parts etc | 20,265 |  | 22,065

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 52,763 |  | 41,973
Prepayments and accrued income | 27,833 |  | 35,367
| 80,596 |  | 77,340

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 30,044 |  | 32,819
Bank loans and overdrafts | 15,971 |  | 14,666
Corporation tax | 45,265 |  | 41,810
Other taxes and social security | 4,274 |  | 3,397
VAT | 22,847 |  | 20,960
Other creditors | 372 |  | 116
Accruals and deferred income | 17,068 |  | 15,244
Directors' loan accounts | 52,845 |  | 78,282
| 188,686 |  | 207,294

Page 6
Page 7
J & D Hinton Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 75,682 |  | 91,580
Directors loan account | 200,000 |  | 200,000
| 275,682 |  | 291,580

11. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
The bank loan (which is repayable by instalments) is secured by a fixed and floating charge and a negative pledge over the company's assets.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 91,653 |  | 106,247

12. Deferred Taxation
The provision for deferred tax is made up of accelerated capital allowances as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 5,796 |  | 7,400

13. Share Capital

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

Page 7