Acorah Software Products - Accounts Production 19.2.350 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 NI657130 S C Jackson V Jackson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI657130 2024-11-30 NI657130 2025-11-30 NI657130 2024-12-01 2025-11-30 NI657130 frs-core:CurrentFinancialInstruments 2025-11-30 NI657130 frs-core:Non-currentFinancialInstruments 2025-11-30 NI657130 frs-core:ComputerEquipment 2025-11-30 NI657130 frs-core:ComputerEquipment 2024-12-01 2025-11-30 NI657130 frs-core:ComputerEquipment 2024-11-30 NI657130 frs-core:FurnitureFittings 2025-11-30 NI657130 frs-core:FurnitureFittings 2024-12-01 2025-11-30 NI657130 frs-core:FurnitureFittings 2024-11-30 NI657130 frs-core:MotorVehicles 2025-11-30 NI657130 frs-core:MotorVehicles 2024-12-01 2025-11-30 NI657130 frs-core:MotorVehicles 2024-11-30 NI657130 frs-core:PlantMachinery 2025-11-30 NI657130 frs-core:PlantMachinery 2024-12-01 2025-11-30 NI657130 frs-core:PlantMachinery 2024-11-30 NI657130 frs-core:ShareCapital 2025-11-30 NI657130 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 NI657130 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 NI657130 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 NI657130 frs-bus:SmallEntities 2024-12-01 2025-11-30 NI657130 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 NI657130 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 NI657130 frs-bus:Director1 2024-12-01 2025-11-30 NI657130 frs-bus:Director2 2024-12-01 2025-11-30 NI657130 frs-countries:NorthernIreland 2024-12-01 2025-11-30 NI657130 2023-11-30 NI657130 2024-11-30 NI657130 2023-12-01 2024-11-30 NI657130 frs-core:CurrentFinancialInstruments 2024-11-30 NI657130 frs-core:Non-currentFinancialInstruments 2024-11-30 NI657130 frs-core:ShareCapital 2024-11-30 NI657130 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: NI657130
SJ Car Body Repairs Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2025
SJK Chartered Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: NI657130
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 51,472 72,019
51,472 72,019
CURRENT ASSETS
Debtors 5 15,208 17,837
Cash at bank and in hand 73,780 54,959
88,988 72,796
Creditors: Amounts Falling Due Within One Year 6 (59,313 ) (59,676 )
NET CURRENT ASSETS (LIABILITIES) 29,675 13,120
TOTAL ASSETS LESS CURRENT LIABILITIES 81,147 85,139
Creditors: Amounts Falling Due After More Than One Year 7 - (5,384 )
NET ASSETS 81,147 79,755
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 81,047 79,655
SHAREHOLDERS' FUNDS 81,147 79,755
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For the year ending 30 November 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
S C Jackson
Director
5 March 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
SJ Car Body Repairs Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI657130 . The registered office is 19 Mullaghcarton Road, Ballinderry Upper, Lisburn, BT28 2NP.
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% Straight line
Motor Vehicles 20% Straight line
Fixtures & Fittings 20% Straight line
Computer Equipment 20% Straight line
2.4. 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.
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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 Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 December 2024 71,922 26,622 39,477 4,681 142,702
Additions - - 3,333 251 3,584
As at 30 November 2025 71,922 26,622 42,810 4,932 146,286
Depreciation
As at 1 December 2024 40,209 326 28,700 1,448 70,683
Provided during the period 14,058 5,325 3,763 985 24,131
As at 30 November 2025 54,267 5,651 32,463 2,433 94,814
Net Book Value
As at 30 November 2025 17,655 20,971 10,347 2,499 51,472
As at 1 December 2024 31,713 26,296 10,777 3,233 72,019
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 14,208 17,837
Other debtors 1,000 -
15,208 17,837
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 13,914 14,522
Bank loans and overdrafts 4,042 6,100
Corporation tax 5,447 6,957
Other taxes and social security 2,431 -
VAT 5,573 2,779
Accruals and deferred income 1,500 1,500
Directors' loan accounts 26,406 27,818
59,313 59,676
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans - 5,384
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8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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