Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 05100127 Mr James Day iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05100127 2024-12-31 05100127 2025-12-31 05100127 2025-01-01 2025-12-31 05100127 frs-core:CurrentFinancialInstruments 2025-12-31 05100127 frs-core:Non-currentFinancialInstruments 2025-12-31 05100127 frs-core:ComputerEquipment 2025-12-31 05100127 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05100127 frs-core:ComputerEquipment 2024-12-31 05100127 frs-core:NetGoodwill 2025-12-31 05100127 frs-core:NetGoodwill 2025-01-01 2025-12-31 05100127 frs-core:NetGoodwill 2024-12-31 05100127 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 05100127 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 05100127 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 05100127 frs-core:MotorVehicles 2025-12-31 05100127 frs-core:MotorVehicles 2025-01-01 2025-12-31 05100127 frs-core:MotorVehicles 2024-12-31 05100127 frs-core:PlantMachinery 2025-12-31 05100127 frs-core:PlantMachinery 2025-01-01 2025-12-31 05100127 frs-core:PlantMachinery 2024-12-31 05100127 frs-core:ShareCapital 2025-12-31 05100127 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05100127 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05100127 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05100127 frs-bus:SmallEntities 2025-01-01 2025-12-31 05100127 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 05100127 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05100127 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2025-12-31 05100127 frs-bus:Director1 2025-01-01 2025-12-31 05100127 frs-countries:EnglandWales 2025-01-01 2025-12-31 05100127 2023-12-31 05100127 2024-12-31 05100127 2024-01-01 2024-12-31 05100127 frs-core:CurrentFinancialInstruments 2024-12-31 05100127 frs-core:Non-currentFinancialInstruments 2024-12-31 05100127 frs-core:ShareCapital 2024-12-31 05100127 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 05100127 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2024-12-31
Registered number: 05100127
J Day Engineering Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2025
Hub Accountants Limited
Chartered Accountants
Innovation House
Wincombe Lane
Shaftesbury
Dorset
SP7 8FG
J Day Engineering Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
J Day Engineering Ltd
Balance Sheet
As At 31 December 2025
Balance Sheet
Registered number: 05100127

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 280,487 |  | 208,055
Investment Properties | 6 |  | 3,635,209 |  | 3,550,000
|  |  | 3,915,696 |  | 3,758,055
CURRENT ASSETS
Stocks | 7 | 61,900 |  | 416,082 |
Debtors | 8 | 385,868 |  | 76,760 |
Cash at bank and in hand |  | 119,389 |  | 14,499 |
|  | 567,157 |  | 507,341 |
Creditors: Amounts Falling Due Within One Year | 9 | (432,171 ) |  | (935,936 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 134,986 |  | (428,595 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 4,050,682 |  | 3,329,460
Creditors: Amounts Falling Due After More Than One Year | 10 |  | (1,446,948 ) |  | (884,418 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (479,042 ) |  | (497,737 )
NET ASSETS |  |  | 2,124,692 |  | 1,947,305
CAPITAL AND RESERVES
Called up share capital | 12 |  | 2 |  | 2
Fair value reserve |  |  | 1,252,540 |  | 1,197,790
Profit and Loss Account |  |  | 872,150 |  | 749,513
SHAREHOLDERS' FUNDS |  |  | 2,124,692 |  | 1,947,305

Page 1
Page 2
J Day Engineering 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 James Day Director
22nd May 2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
J Day Engineering Ltd
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
J Day Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05100127 . The registered office is Bow Bridge, Henstridge, Templecombe, Somerset, BA8 0TF.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 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:

Freehold | 2% Straight line
Plant & Machinery | 25% Reducing balance
Motor Vehicles | 25% Reducing balance
Computer Equipment | 15% Reducing balance

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
Page 3
Page 4
J Day Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.6. 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.
2.7. 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.
2.8. 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 Day Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 22 (2024: 25)
22 25
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 152,500
As at 31 December 2025 | 152,500
Amortisation
As at 1 January 2025 | 152,500
As at 31 December 2025 | 152,500
Net Book Value
As at 31 December 2025 | -
As at 1 January 2025 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost or Valuation
As at 1 January 2025 | 33,089 | 381,933 | 98,365 | 39,294 | 552,681
Additions | 13,606 | 125,719 | 31,000 | 5,762 | 176,087
Disposals | - | (138,497 ) | (79,615 ) | (13,527 ) | (231,639 )
As at 31 December 2025 | 46,695 | 369,155 | 49,750 | 31,529 | 497,129
Depreciation
As at 1 January 2025 | 9,036 | 257,747 | 55,726 | 22,117 | 344,626
Provided during the period | 669 | 37,483 | 7,260 | 3,096 | 48,508
Disposals | - | (128,547 ) | (37,931 ) | (10,014 ) | (176,492 )
As at 31 December 2025 | 9,705 | 166,683 | 25,055 | 15,199 | 216,642

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

Net Book Value
As at 31 December 2025 | 36,990 | 202,472 | 24,695 | 16,330 | 280,487
As at 1 January 2025 | 24,053 | 124,186 | 42,639 | 17,177 | 208,055

6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 January 2025 | 3,550,000
Additions | 12,209
Fair value adjustments | 73,000
As at 31 December 2025 | 3,635,209

7. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 61,900 |  | 416,082

8. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 30,651 |  | 29,310
Other debtors | 39,246 |  | 47,450
| 69,897 |  | 76,760
Due after more than one year
Amounts owed by participating interests | 315,971 |  | -
| 385,868 |  | 76,760

9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 8,815 |  | 7,128
Trade creditors | 186,369 |  | 641,515
Bank loans and overdrafts | 80,639 |  | 135,035
Other creditors | 102,385 |  | 91,233
Taxation and social security | 53,963 |  | 61,025
| 432,171 |  | 935,936

Page 6
Page 7
J Day Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 24,887 |  | 33,701
Bank loans | 1,422,061 |  | 850,717
| 1,446,948 |  | 884,418

11. Secured Creditors
Of the creditors the following amounts are secured on the assets to which they relate.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 33,701 |  | 40,829
Bank loans and overdrafts | 1,502,701 |  | 985,752

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases amount to £81,640 (2024: £81,640)
14. Related Party Transactions
During the year the company sold goods and services of £315,971 to Current & Classics Ltd, a company under common control. At the year end the same amount was owing to the company.
Page 7