Acorah Software Products - Accounts Production 19.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09283421 Mr J Burbidge Heelan Associates Ltd J Burbidge true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09283421 2024-10-31 09283421 2025-10-31 09283421 2024-11-01 2025-10-31 09283421 frs-core:CurrentFinancialInstruments 2025-10-31 09283421 frs-core:PlantMachinery 2025-10-31 09283421 frs-core:PlantMachinery 2024-11-01 2025-10-31 09283421 frs-core:PlantMachinery 2024-10-31 09283421 frs-core:ShareCapital 2025-10-31 09283421 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09283421 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09283421 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09283421 frs-bus:SmallEntities 2024-11-01 2025-10-31 09283421 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09283421 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09283421 1 2024-11-01 2025-10-31 09283421 frs-bus:Director1 2024-11-01 2025-10-31 09283421 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 09283421 frs-countries:EnglandWales 2024-11-01 2025-10-31 09283421 2023-10-31 09283421 2024-10-31 09283421 2023-11-01 2024-10-31 09283421 frs-core:CurrentFinancialInstruments 2024-10-31 09283421 frs-core:ShareCapital 2024-10-31 09283421 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09283421
J & P Burbidge Ltd
Financial Statements
For The Year Ended 31 October 2025
J & P Burbidge Ltd
Contents
Contents

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

Page 1
J & P Burbidge Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 09283421

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 27,800 |  | 42,450
|  |  | 27,800 |  | 42,450
CURRENT ASSETS
Stocks | 5 | 9,107 |  | 1,832 |
Debtors | 6 | 38,971 |  | 76,011 |
Cash at bank and in hand |  | 82,874 |  | 75,546 |
|  | 130,952 |  | 153,389 |
Creditors: Amounts Falling Due Within One Year | 7 | (19,244 ) |  | (32,071 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 111,708 |  | 121,318
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 139,508 |  | 163,768
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,282 ) |  | (8,065 )
NET ASSETS |  |  | 134,226 |  | 155,703
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 134,126 |  | 155,603
SHAREHOLDERS' FUNDS |  |  | 134,226 |  | 155,703

Page 1
Page 2
J & P Burbidge Ltd
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 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 J Burbidge Director
7 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
J & P Burbidge Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
J & P Burbidge Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09283421 . The registered office is 1 The Briars, Waterberry Drive, Waterlooville, Hampshire, PO7 7YH.
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. 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 5 years

2.4. 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.
2.5. 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.
2.6. 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.
Page 3
Page 4
J & P Burbidge Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Tangible Assets

| Plant & Machinery
--- | ---
| £
Cost
As at 1 November 2024 | 102,061
Additions | 201
As at 31 October 2025 | 102,262
Depreciation
As at 1 November 2024 | 59,611
Provided during the period | 14,851
As at 31 October 2025 | 74,462
Net Book Value
As at 31 October 2025 | 27,800
As at 1 November 2024 | 42,450

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 9,107 |  | 1,832

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,787 |  | 28,521
Other debtors | 33,184 |  | 47,490
| 38,971 |  | 76,011

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,289 |  | 91
Other creditors | 14,626 |  | 22,966
Taxation and social security | 2,329 |  | 9,014
| 19,244 |  | 32,071

8. Share Capital

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

Page 4
Page 5
J & P Burbidge Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Related Party Transactions
Included within other creditors is the amount of £14,239 owed by the company to the director. (2024 - £21,971). This amount is undated, unsecured, interest free and repayable on demand.
10. Ultimate Controlling Party
The company is controlled by J Burbidge by virtue of their position as a director and their ability to direct the financial and operating policies of the company, despite holding 45% of the issued share capital.
Page 5