Acorah Software Products - Accounts Production 19.2.350 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 04729429 Mr John Wardle Mrs Louise Wardle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04729429 2024-12-31 04729429 2025-12-31 04729429 2025-01-01 2025-12-31 04729429 frs-core:CurrentFinancialInstruments 2025-12-31 04729429 frs-core:Non-currentFinancialInstruments 2025-12-31 04729429 frs-core:BetweenOneFiveYears 2025-12-31 04729429 frs-core:ComputerEquipment 2025-12-31 04729429 frs-core:ComputerEquipment 2025-01-01 2025-12-31 04729429 frs-core:ComputerEquipment 2024-12-31 04729429 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-01-01 2025-12-31 04729429 frs-core:FurnitureFittings 2025-12-31 04729429 frs-core:FurnitureFittings 2025-01-01 2025-12-31 04729429 frs-core:FurnitureFittings 2024-12-31 04729429 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 04729429 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 04729429 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 04729429 frs-core:MotorVehicles 2025-12-31 04729429 frs-core:MotorVehicles 2025-01-01 2025-12-31 04729429 frs-core:MotorVehicles 2024-12-31 04729429 frs-core:OtherResidualIntangibleAssets 2025-12-31 04729429 frs-core:OtherResidualIntangibleAssets 2024-12-31 04729429 frs-core:PlantMachinery 2025-12-31 04729429 frs-core:PlantMachinery 2025-01-01 2025-12-31 04729429 frs-core:PlantMachinery 2024-12-31 04729429 frs-core:WithinOneYear 2025-12-31 04729429 frs-core:CapitalRedemptionReserve 2025-12-31 04729429 frs-core:RevaluationReserve 2024-12-31 04729429 frs-core:RevaluationReserve 2025-12-31 04729429 frs-core:ShareCapital 2025-12-31 04729429 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 04729429 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 04729429 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 04729429 frs-bus:SmallEntities 2025-01-01 2025-12-31 04729429 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 04729429 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 04729429 frs-bus:Director1 2025-01-01 2025-12-31 04729429 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 04729429 frs-countries:EnglandWales 2025-01-01 2025-12-31 04729429 2023-12-31 04729429 2024-12-31 04729429 2024-01-01 2024-12-31 04729429 frs-core:CurrentFinancialInstruments 2024-12-31 04729429 frs-core:Non-currentFinancialInstruments 2024-12-31 04729429 frs-core:BetweenOneFiveYears 2024-12-31 04729429 frs-core:MotorVehicles 2024-01-01 2024-12-31 04729429 frs-core:WithinOneYear 2024-12-31 04729429 frs-core:CapitalRedemptionReserve 2024-12-31 04729429 frs-core:RevaluationReserve 2024-12-31 04729429 frs-core:ShareCapital 2024-12-31 04729429 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 04729429
J.W. Timber Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
J.W. Timber Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—8

Page 1
J.W. Timber Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 04729429

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 8,316 |  | 8,316
Tangible Assets | 5 |  | 1,869,706 |  | 1,869,529
|  |  | 1,878,022 |  | 1,877,845
CURRENT ASSETS
Stocks | 6 | 349,344 |  | 397,804 |
Debtors | 7 | 314,907 |  | 166,518 |
Cash at bank and in hand |  | 183,638 |  | 273,030 |
|  | 847,889 |  | 837,352 |
Creditors: Amounts Falling Due Within One Year | 8 | (710,342 ) |  | (716,612 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 137,547 |  | 120,740
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 2,015,569 |  | 1,998,585
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (36,585 ) |  | (82,408 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (39,121 ) |  | (30,292 )
NET ASSETS |  |  | 1,939,863 |  | 1,885,885
CAPITAL AND RESERVES
Called up share capital | 12 |  | 90 |  | 90
Revaluation reserve | 14 |  | 604,674 |  | 604,674
Capital redemption reserve |  |  | (37,990 ) |  | (37,990 )
Profit and Loss Account |  |  | 1,373,089 |  | 1,319,111
SHAREHOLDERS' FUNDS |  |  | 1,939,863 |  | 1,885,885

Page 1
Page 2
J.W. Timber Ltd
Balance Sheet (continued)
As At 31 December 2025
For the year ending 31 December 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 John Wardle Director
7th May 2026

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
J.W. Timber Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
J.W. Timber Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04729429 . The registered office is Longend Lane, Marden, Tonbridge, Kent, TN12 9SE.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets consists of a number plate which is not expected to lose value, so no amortisaiton is charged on the asset.
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:

Freehold | 0%
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% reducing balance

Page 3
Page 4
J.W. Timber Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. 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.
2.6. 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.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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 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.
Page 4
Page 5
J.W. Timber Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 12)
12 12
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 January 2025 | 8,316
As at 31 December 2025 | 8,316
Net Book Value
As at 31 December 2025 | 8,316
As at 1 January 2025 | 8,316

Intangible assets consists of a number plate which is not expected to lose value, so no amortisation is charged on the asset.
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 1,704,135 | 341,617 | 174,442 | 76,555
Additions | - | - | 61,065 | 948
Disposals | - | - | (31,640 ) | -
As at 31 December 2025 | 1,704,135 | 341,617 | 203,867 | 77,503
Depreciation
As at 1 January 2025 | - | 298,981 | 69,588 | 63,529
Provided during the period | - | 10,659 | 27,052 | 3,459
Disposals | - | - | (11,288 ) | -
As at 31 December 2025 | - | 309,640 | 85,352 | 66,988
Net Book Value
As at 31 December 2025 | 1,704,135 | 31,977 | 118,515 | 10,515
As at 1 January 2025 | 1,704,135 | 42,636 | 104,854 | 13,026

Page 5
Page 6
J.W. Timber Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 44,889 | 2,341,638
Additions | 1,030 | 63,043
Disposals | - | (31,640 )
As at 31 December 2025 | 45,919 | 2,373,041
Depreciation
As at 1 January 2025 | 40,011 | 472,109
Provided during the period | 1,344 | 42,514
Disposals | - | (11,288 )
As at 31 December 2025 | 41,355 | 503,335
Net Book Value
As at 31 December 2025 | 4,564 | 1,869,706
As at 1 January 2025 | 4,878 | 1,869,529

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | 87,840 |  | 61,040

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 349,344 |  | 397,804

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 299,470 |  | 151,535
Other debtors | 15,437 |  | 14,983
| 314,907 |  | 166,518

Page 6
Page 7
J.W. Timber Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 18,587 |  | 19,389
Trade creditors | 446,253 |  | 400,598
Bank loans and overdrafts | 56,860 |  | 77,243
Other creditors | 56,820 |  | 120,095
Taxation and social security | 131,822 |  | 99,287
| 710,342 |  | 716,612

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 36,585 |  | 20,172
Bank loan > 1yr | - |  | 62,236
| 36,585 |  | 82,408

10. Secured Creditors
Of the creditors the following amounts are secured.
Natwest holds a debenture in the form of fixed and floating charges over the company and all property and assets present and future.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 56,860 |  | 139,479

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 18,587 |  | 19,389
Later than one year and not later than five years | 36,585 |  | 20,172
| 55,172 |  | 39,561
| 55,172 |  | 39,561

Page 7
Page 8
J.W. Timber Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 90 |  | 90

| 2025 | 2024
| No. | £ | No. | £
Ordinary A of £1 each | 80 | 80 | 80 | 80
Ordinary B of £1 each | 9 | 9 | 10 | 10
Ordinary C of £1 each | 1 | 1 | 0 | 0
| 90 | 90 | 90 | 90

13. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Interim dividend paid | 154,412 |  | 142,500

14. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 January 2025 | 604,674
As at 31 December 2025 | 604,674

15. Related Party Transactions
An amount of £16,500 (2024: £24,000) was paid into a pension scheme for the Director's spouse.
Page 8