Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 14 May 2026 1 September 2024 31 August 2025 31 August 2025 09132779 Mr J D Studdart Mr M J Williams Ableworld (UK) Limited Ableworld Alpha Buildings, Stapeley Technology Park, London Road, Nantwich, Cheshire, CW5 7JW true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09132779 2024-08-31 09132779 2025-08-31 09132779 2024-09-01 2025-08-31 09132779 frs-core:CurrentFinancialInstruments 2025-08-31 09132779 frs-core:Non-currentFinancialInstruments 2025-08-31 09132779 frs-core:ComputerEquipment 2025-08-31 09132779 frs-core:ComputerEquipment 2024-09-01 2025-08-31 09132779 frs-core:ComputerEquipment 2024-08-31 09132779 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 09132779 frs-core:FurnitureFittings 2025-08-31 09132779 frs-core:FurnitureFittings 2024-09-01 2025-08-31 09132779 frs-core:FurnitureFittings 2024-08-31 09132779 frs-core:MotorVehicles 2025-08-31 09132779 frs-core:MotorVehicles 2024-09-01 2025-08-31 09132779 frs-core:MotorVehicles 2024-08-31 09132779 frs-core:OtherResidualIntangibleAssets 2025-08-31 09132779 frs-core:OtherResidualIntangibleAssets 2024-08-31 09132779 frs-core:ShareCapital 2025-08-31 09132779 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 09132779 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 09132779 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 09132779 frs-bus:SmallEntities 2024-09-01 2025-08-31 09132779 frs-bus:Audited 2024-09-01 2025-08-31 09132779 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 09132779 frs-bus:OrdinaryShareClass1 2024-09-01 2025-08-31 09132779 frs-bus:OrdinaryShareClass1 2025-08-31 09132779 1 2024-09-01 2025-08-31 09132779 frs-bus:Director1 2024-09-01 2025-08-31 09132779 frs-bus:Director2 2024-09-01 2025-08-31 09132779 frs-core:CurrentFinancialInstruments 1 2025-08-31 09132779 frs-countries:EnglandWales 2024-09-01 2025-08-31 09132779 2023-08-31 09132779 2024-08-31 09132779 2023-09-01 2024-08-31 09132779 frs-core:CurrentFinancialInstruments 2024-08-31 09132779 frs-core:Non-currentFinancialInstruments 2024-08-31 09132779 frs-core:ShareCapital 2024-08-31 09132779 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 09132779 frs-bus:OrdinaryShareClass1 2023-09-01 2024-08-31 09132779 frs-core:CurrentFinancialInstruments 1 2024-08-31
Registered number: 09132779
JS&CD LTD
Financial Statements
For The Year Ended 31 August 2025
Deans
JS&CD LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
JS&CD LTD
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 09132779

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 11,573 |  | 11,573
Tangible Assets | 5 |  | 31,205 |  | 40,582
|  |  | 42,778 |  | 52,155
CURRENT ASSETS
Stocks |  | 332,824 |  | 321,505 |
Debtors | 6 | 113,077 |  | 110,002 |
Cash at bank and in hand |  | 92,287 |  | 45,999 |
|  | 538,188 |  | 477,506 |
Creditors: Amounts Falling Due Within One Year | 7 | (456,723 ) |  | (425,897 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 81,465 |  | 51,609
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 124,243 |  | 103,764
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (14,451 ) |  | (17,639 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (4,925 ) |  | (7,711 )
NET ASSETS |  |  | 104,867 |  | 78,414
CAPITAL AND RESERVES
Called up share capital | 9 |  | 2 |  | 2
Profit and Loss Account |  |  | 104,865 |  | 78,412
SHAREHOLDERS' FUNDS |  |  | 104,867 |  | 78,414

Page 1
Page 2
JS&CD LTD
Balance Sheet (continued)
As At 31 August 2025
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 J Williams Director
5 May 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
JS&CD LTD
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
JS&CD LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09132779 . The registered office is Deans Accountants, Gibson House, Hurricane Court, Hurricane Close, Stafford, ST16 1GZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Sale of goods
Turnover from the sale of mobility equipment is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on sale of goods.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Intangible assets acquired separately from a business are capitalised at cost. Intangible assets are amortised on a straight line basis over their useful lives. The useful life of the franchise fee intangible asset is 5 years. Provision is made for any impairment.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Motor Vehicles | Straight line over 4 years
Fixtures & Fittings | Straight line over 3 or 5 years
Computer Equipment | Straight line over 3 years

2.5. Stocks and Work in Progress
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
...CONTINUED
Page 3
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JS&CD LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
2.6. Taxation - continued
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.8. Leases
Assets acquired under finance leases and hire purchase contracts are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors.
Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.9. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2024: 15)
15 15
4. Intangible Assets

| Other
--- | ---
| £
Cost
As at 1 September 2024 | 48,573
As at 31 August 2025 | 48,573
Amortisation
As at 1 September 2024 | 37,000
As at 31 August 2025 | 37,000
Net Book Value
As at 31 August 2025 | 11,573
As at 1 September 2024 | 11,573

Page 4
Page 5
JS&CD LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 September 2024 | 16,048 | 53,165 | 19,891 | 89,104
As at 31 August 2025 | 16,048 | 53,165 | 19,891 | 89,104
Depreciation
As at 1 September 2024 | 15,955 | 28,363 | 4,204 | 48,522
Provided during the period | 80 | 3,593 | 5,704 | 9,377
As at 31 August 2025 | 16,035 | 31,956 | 9,908 | 57,899
Net Book Value
As at 31 August 2025 | 13 | 21,209 | 9,983 | 31,205
As at 1 September 2024 | 93 | 24,802 | 15,687 | 40,582

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 7,247
Prepayments and accrued income | 41,537 |  | 36,246
Other debtors | 11,600 |  | 4,931
Corporation tax recoverable assets | 973 |  | 973
VAT | 58,967 |  | 60,605
| 113,077 |  | 110,002

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 310,522 |  | 319,708
Corporation tax | 10,153 |  | -
Other taxes and social security | 9,535 |  | 8,926
Other creditors | 48,436 |  | 38,625
Pension control | 1,898 |  | 1,660
Accruals and deferred income | 20,664 |  | 18,567
Amounts owed to group undertakings | 55,515 |  | 38,411
| 456,723 |  | 425,897

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 14,451 |  | 17,639

Page 5
Page 6
JS&CD LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
2 Ordinary Shares of £ 1.00 each | 2 |  | 2

10. Other Commitments
Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £552,507 (2024 - £645,179).
11. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent undertaking is Ableworld (UK) Limited. Ableworld (UK) Limited was incorporated in United Kingdom. The ultimate controlling party is Ableworld Holdings (UK) Limited who controls 100% of the shares of Ableworld (UK) Limited. Copies of the group accounts may be obtained from the secretary, Ableworld Alpha Buildings, Stapeley Technology Park, London Road, Nantwich, Cheshire, CW5 7JW .
12. Audit Information
The auditor's report on the accounts of JS&CD LTD for the year ended 31 August 2025 was unqualified.
The auditor's report was signed by Richard Stonier (Senior Statutory Auditor) for and on behalf of Deans Accountants , Statutory Auditor.

Deans Accountants Gibson House Hurricane Court Hurricane Close Stafford ST16 1GZ

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