Acorah Software Products - Accounts Production 19.1.200 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 06609180 Mr P JUSTICE Mrs J JUSTICE iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06609180 2024-06-30 06609180 2025-06-30 06609180 2024-07-01 2025-06-30 06609180 frs-core:CurrentFinancialInstruments 2025-06-30 06609180 frs-core:Non-currentFinancialInstruments 2025-06-30 06609180 frs-core:BetweenOneFiveYears 2025-06-30 06609180 frs-core:ComputerEquipment 2025-06-30 06609180 frs-core:ComputerEquipment 2024-07-01 2025-06-30 06609180 frs-core:ComputerEquipment 2024-06-30 06609180 frs-core:MotorVehicles 2025-06-30 06609180 frs-core:MotorVehicles 2024-07-01 2025-06-30 06609180 frs-core:MotorVehicles 2024-06-30 06609180 frs-core:PlantMachinery 2025-06-30 06609180 frs-core:PlantMachinery 2024-07-01 2025-06-30 06609180 frs-core:PlantMachinery 2024-06-30 06609180 frs-core:WithinOneYear 2025-06-30 06609180 frs-core:ShareCapital 2025-06-30 06609180 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 06609180 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 06609180 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 06609180 frs-bus:SmallEntities 2024-07-01 2025-06-30 06609180 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 06609180 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 06609180 frs-bus:Director1 2024-07-01 2025-06-30 06609180 frs-bus:Director2 2024-07-01 2025-06-30 06609180 frs-countries:EnglandWales 2024-07-01 2025-06-30 06609180 2023-06-30 06609180 2024-06-30 06609180 2023-07-01 2024-06-30 06609180 frs-core:CurrentFinancialInstruments 2024-06-30 06609180 frs-core:Non-currentFinancialInstruments 2024-06-30 06609180 frs-core:BetweenOneFiveYears 2024-06-30 06609180 frs-core:WithinOneYear 2024-06-30 06609180 frs-core:ShareCapital 2024-06-30 06609180 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30
Registered number: 06609180
Justice Construction Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Hallett Brown Limited
ACCA
The Old Dairy Farm Main Street
Upper Stowe
Northampton
NN7 4SH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06609180
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 79,373 48,367
79,373 48,367
CURRENT ASSETS
Stocks 5 950 950
Debtors 6 15,336 1,146
Cash at bank and in hand 70,123 60,597
86,409 62,693
Creditors: Amounts Falling Due Within One Year 7 (80,525 ) (80,650 )
NET CURRENT ASSETS (LIABILITIES) 5,884 (17,957 )
TOTAL ASSETS LESS CURRENT LIABILITIES 85,257 30,410
Creditors: Amounts Falling Due After More Than One Year 8 (8,511 ) (9,167 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (19,843 ) (9,190 )
NET ASSETS 56,903 12,053
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 56,803 11,953
SHAREHOLDERS' FUNDS 56,903 12,053
Page 1
Page 2
For the year ending 30 June 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 P JUSTICE
Director
22 April 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Justice Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06609180 . The registered office is Old Dairy Farm Centre Main Street, Upper Stowe, Weedon, Northants, NN7 4SH.
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 20% reducing balance
Motor Vehicles 20% reducing balance
Computer Equipment 20% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
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.
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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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2024 114,188 23,496 2,216 139,900
Additions 9,891 87,503 5,000 102,394
Disposals - (60,001 ) - (60,001 )
As at 30 June 2025 124,079 50,998 7,216 182,293
Depreciation
As at 1 July 2024 81,213 8,458 1,862 91,533
Provided during the period 8,574 10,200 1,071 19,845
Disposals - (8,458 ) - (8,458 )
As at 30 June 2025 89,787 10,200 2,933 102,920
Net Book Value
As at 30 June 2025 34,292 40,798 4,283 79,373
As at 1 July 2024 32,975 15,038 354 48,367
5. Stocks
2025 2024
£ £
Stock 950 950
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 15,336 1,146
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,072 -
Trade creditors 27,454 41,448
Bank loans and overdrafts 9,167 10,000
Other creditors 3,716 2,191
Taxation and social security 34,116 27,011
80,525 80,650
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,511 -
Bank loans - 9,167
8,511 9,167
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,072 -
Later than one year and not later than five years 8,511 -
14,583 -
14,583 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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