Acorah Software Products - Accounts Production 19.2.350 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 06570012 Mr John Kelly iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06570012 2025-03-31 06570012 2026-03-31 06570012 2025-04-01 2026-03-31 06570012 frs-core:CurrentFinancialInstruments 2026-03-31 06570012 frs-core:Non-currentFinancialInstruments 2026-03-31 06570012 frs-core:ComputerEquipment 2026-03-31 06570012 frs-core:ComputerEquipment 2025-04-01 2026-03-31 06570012 frs-core:ComputerEquipment 2025-03-31 06570012 frs-core:FurnitureFittings 2026-03-31 06570012 frs-core:FurnitureFittings 2025-04-01 2026-03-31 06570012 frs-core:FurnitureFittings 2025-03-31 06570012 frs-core:MotorVehicles 2026-03-31 06570012 frs-core:MotorVehicles 2025-04-01 2026-03-31 06570012 frs-core:MotorVehicles 2025-03-31 06570012 frs-core:PlantMachinery 2026-03-31 06570012 frs-core:PlantMachinery 2025-04-01 2026-03-31 06570012 frs-core:PlantMachinery 2025-03-31 06570012 frs-core:ShareCapital 2026-03-31 06570012 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 06570012 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06570012 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 06570012 frs-bus:SmallEntities 2025-04-01 2026-03-31 06570012 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06570012 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06570012 frs-bus:Director1 2025-04-01 2026-03-31 06570012 frs-countries:EnglandWales 2025-04-01 2026-03-31 06570012 2024-03-31 06570012 2025-03-31 06570012 2024-04-01 2025-03-31 06570012 frs-core:CurrentFinancialInstruments 2025-03-31 06570012 frs-core:Non-currentFinancialInstruments 2025-03-31 06570012 frs-core:ShareCapital 2025-03-31 06570012 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 06570012
j & m Hardware Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Positive Practice
C/O Positive Practice Accountants
1 Primet Hill
Colne
Lancashire
BB8 9NF
j & m Hardware Limited
Contents
Contents

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

Page 1
j & m Hardware Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 06570012

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 2,942 |  | 3,922
|  |  | 2,942 |  | 3,922
CURRENT ASSETS
Stocks | 5 | 48 |  | 17,911 |
Debtors | 6 | 32,956 |  | 40,179 |
Cash at bank and in hand |  | 2,373 |  | 2,472 |
|  | 35,377 |  | 60,562 |
Creditors: Amounts Falling Due Within One Year | 7 | (8,626 ) |  | (15,476 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 26,751 |  | 45,086
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 29,693 |  | 49,008
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (20,000 ) |  | (22,289 )
NET ASSETS |  |  | 9,693 |  | 26,719
CAPITAL AND RESERVES
Called up share capital | 9 |  | (100 ) |  | (100 )
Profit and Loss Account |  |  | 9,793 |  | 26,819
SHAREHOLDERS' FUNDS |  |  | 9,693 |  | 26,719

Page 1
Page 2
j & m Hardware Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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 Kelly Director
05/05/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
j & m Hardware Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
j & m Hardware Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06570012 . The registered office is 75 Scotland Road, Nelson, Lancashire, BB9 7UY.
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 stated at cost less depreciation. 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 | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 50% Straight Line

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2026 |  | 2025
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

Page 3
Page 4
j & m Hardware Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 April 2025 | 1,674 | 14,262 | 3,238 | 2,994 | 22,168
As at 31 March 2026 | 1,674 | 14,262 | 3,238 | 2,994 | 22,168
Depreciation
As at 1 April 2025 | 1,474 | 10,571 | 3,207 | 2,994 | 18,246
Provided during the period | 50 | 922 | 8 | - | 980
As at 31 March 2026 | 1,524 | 11,493 | 3,215 | 2,994 | 19,226
Net Book Value
As at 31 March 2026 | 150 | 2,769 | 23 | - | 2,942
As at 1 April 2025 | 200 | 3,691 | 31 | - | 3,922

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Finished goods | 48 |  | 17,911

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 293 |  | 2,516
Director's loan account | 32,763 |  | 37,763
Called up share capital not paid | (100 ) |  | (100 )
| 32,956 |  | 40,179

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,116 |  | 10,290
Bank loans and overdrafts | 80 |  | 615
VAT | 1,024 |  | 3,871
Accruals and deferred income | 700 |  | 700
Director's loan account | 706 |  | -
| 8,626 |  | 15,476

Page 4
Page 5
j & m Hardware Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 2,289
Directors loan account | 20,000 |  | 20,000
| 20,000 |  | 22,289

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | (100 ) |  | (100 )
Amount of Allotted, Called Up Share Capital | (100 ) |  | (100 )

Page 5