Acorah Software Products - Accounts Production 19.2.350 false true 31 August 2024 1 September 2023 false 1 September 2024 31 August 2025 31 August 2025 05205496 Jason Bowden iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05205496 2024-08-31 05205496 2025-08-31 05205496 2024-09-01 2025-08-31 05205496 frs-core:CurrentFinancialInstruments 2025-08-31 05205496 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-09-01 2025-08-31 05205496 frs-core:MotorVehicles 2025-08-31 05205496 frs-core:MotorVehicles 2024-09-01 2025-08-31 05205496 frs-core:MotorVehicles 2024-08-31 05205496 frs-core:OtherResidualIntangibleAssets 2025-08-31 05205496 frs-core:OtherResidualIntangibleAssets 2024-08-31 05205496 frs-core:PlantMachinery 2025-08-31 05205496 frs-core:PlantMachinery 2024-09-01 2025-08-31 05205496 frs-core:PlantMachinery 2024-08-31 05205496 frs-core:ShareCapital 2025-08-31 05205496 frs-core:RetainedEarningsAccumulatedLosses 2025-08-31 05205496 frs-bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 05205496 frs-bus:FilletedAccounts 2024-09-01 2025-08-31 05205496 frs-bus:SmallEntities 2024-09-01 2025-08-31 05205496 frs-bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 05205496 frs-bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 05205496 frs-bus:Director1 2024-09-01 2025-08-31 05205496 frs-countries:EnglandWales 2024-09-01 2025-08-31 05205496 2023-08-31 05205496 2024-08-31 05205496 2023-09-01 2024-08-31 05205496 frs-core:CurrentFinancialInstruments 2024-08-31 05205496 frs-core:ShareCapital 2024-08-31 05205496 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31
Registered number: 05205496
J.D. Bowden Daughter And Son Ltd
Financial Statements
For The Year Ended 31 August 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05205496
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 294 294
Tangible Assets 5 128,166 119,535
128,460 119,829
CURRENT ASSETS
Debtors 6 18,894 15,078
Cash at bank and in hand 63,184 26,117
82,078 41,195
Creditors: Amounts Falling Due Within One Year 7 (166,448 ) (142,885 )
NET CURRENT ASSETS (LIABILITIES) (84,370 ) (101,690 )
TOTAL ASSETS LESS CURRENT LIABILITIES 44,090 18,139
NET ASSETS 44,090 18,139
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 43,990 18,039
SHAREHOLDERS' FUNDS 44,090 18,139
Page 1
Page 2
For the year ending 31 August 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
Jason Bowden
Director
7 May 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J.D. Bowden Daughter And Son Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05205496 . The registered office is 1 Middle Cale Cottages, Lyme Park, Disley, Cheshire, SK12 2NS.
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
Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.
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:
Plant & Machinery 5% Straight Line
Motor Vehicles 10% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets
Other
£
Cost
As at 1 September 2024 294
As at 31 August 2025 294
Net Book Value
As at 31 August 2025 294
As at 1 September 2024 294
Page 3
Page 4
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 September 2024 217,224 111,460 328,684
Additions 20,250 - 20,250
As at 31 August 2025 237,474 111,460 348,934
Depreciation
As at 1 September 2024 97,688 111,461 209,149
Provided during the period 11,619 - 11,619
As at 31 August 2025 109,307 111,461 220,768
Net Book Value
As at 31 August 2025 128,167 (1 ) 128,166
As at 1 September 2024 119,536 (1 ) 119,535
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 18,894 15,078
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 16,538 -
VAT 13,677 7,067
Net wages 1,800 1,800
Accruals and deferred income 1,620 1,470
Director's loan account 132,813 132,548
166,448 142,885
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 4