Acorah Software Products - Accounts Production 19.2.350 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 02319513 Mr M A Keir Mr M K Bradley Mr T J Lewis Mr T N Owens Mr A R Bussey Mrs C Mitchell-Biggerstaff Mr M A Keir iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02319513 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-09-30 02319513 2024-09-30 02319513 2025-09-30 02319513 2024-10-01 2025-09-30 02319513 frs-core:CurrentFinancialInstruments 2025-09-30 02319513 frs-core:Non-currentFinancialInstruments 2025-09-30 02319513 frs-core:BetweenOneFiveYears 2025-09-30 02319513 frs-core:FurnitureFittings 2024-10-01 2025-09-30 02319513 frs-core:NetGoodwill 2025-09-30 02319513 frs-core:NetGoodwill 2024-10-01 2025-09-30 02319513 frs-core:NetGoodwill 2024-09-30 02319513 frs-core:LandBuildings 2025-09-30 02319513 frs-core:LandBuildings 2024-10-01 2025-09-30 02319513 frs-core:LandBuildings 2024-09-30 02319513 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-01 2025-09-30 02319513 frs-core:MotorVehicles 2024-10-01 2025-09-30 02319513 frs-core:PlantMachinery 2025-09-30 02319513 frs-core:PlantMachinery 2024-10-01 2025-09-30 02319513 frs-core:PlantMachinery 2024-09-30 02319513 frs-core:WithinOneYear 2025-09-30 02319513 frs-core:CapitalRedemptionReserve 2025-09-30 02319513 frs-core:SharePremium 2025-09-30 02319513 frs-core:ShareCapital 2025-09-30 02319513 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 02319513 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 02319513 frs-bus:FilletedAccounts 2024-10-01 2025-09-30 02319513 frs-bus:SmallEntities 2024-10-01 2025-09-30 02319513 frs-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 02319513 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 02319513 frs-bus:Director1 2024-10-01 2025-09-30 02319513 frs-bus:Director2 2024-10-01 2025-09-30 02319513 frs-bus:Director2 2024-09-30 02319513 frs-bus:Director2 2025-09-30 02319513 frs-bus:Director3 2024-10-01 2025-09-30 02319513 frs-bus:Director4 2024-10-01 2025-09-30 02319513 frs-bus:Director5 2024-10-01 2025-09-30 02319513 frs-bus:Director6 2024-10-01 2025-09-30 02319513 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 02319513 frs-countries:EnglandWales 2024-10-01 2025-09-30 02319513 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-09-30 02319513 2023-09-30 02319513 2024-09-30 02319513 2023-10-01 2024-09-30 02319513 frs-core:CurrentFinancialInstruments 2024-09-30 02319513 frs-core:Non-currentFinancialInstruments 2024-09-30 02319513 frs-core:BetweenOneFiveYears 2024-09-30 02319513 frs-core:WithinOneYear 2024-09-30 02319513 frs-core:CapitalRedemptionReserve 2024-09-30 02319513 frs-core:SharePremium 2024-09-30 02319513 frs-core:ShareCapital 2024-09-30 02319513 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 02319513
Johnson Poole & Bloomer Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Allen Rose
Chartered Certified Accountants
Johnson Poole & Bloomer Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Johnson Poole & Bloomer Limited
Accountant's Report
For The Year Ended 30 September 2025
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Johnson Poole & Bloomer Limited for the year ended 30 September 2025
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Johnson Poole & Bloomer Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Johnson Poole & Bloomer Limited , as a body, in accordance with the terms of our engagement letter dated 10 September 2018. Our work has been undertaken solely to prepare for your approval the accounts of Johnson Poole & Bloomer Limited and state those matters that we have agreed to state to the directors of Johnson Poole & Bloomer Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Johnson Poole & Bloomer Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Johnson Poole & Bloomer Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Johnson Poole & Bloomer Limited . You consider that Johnson Poole & Bloomer Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Johnson Poole & Bloomer Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

8th June 2026

Allen Rose
Chartered Certified Accountants
Parkfield House
Park Street
Stafford
ST17 4AL
Page 1
Page 2
Johnson Poole & Bloomer Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 02319513

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 65,000 |  | 130,000
Tangible Assets | 5 |  | 354,950 |  | 361,116
|  |  | 419,950 |  | 491,116
CURRENT ASSETS
Stocks | 6 | 81,984 |  | 110,664 |
Debtors | 7 | 1,195,127 |  | 998,334 |
Cash at bank and in hand |  | 206,004 |  | 293,619 |
|  | 1,483,115 |  | 1,402,617 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,090,009 ) |  | (964,741 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 393,106 |  | 437,876
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 813,056 |  | 928,992
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (204,784 ) |  | (214,002 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,919 ) |  | (7,368 )
NET ASSETS |  |  | 602,353 |  | 707,622
CAPITAL AND RESERVES
Called up share capital | 12 |  | 4,998 |  | 4,998
Share premium account |  |  | 46,281 |  | 46,281
Capital redemption reserve |  |  | 25,000 |  | 25,000
Profit and Loss Account |  |  | 526,074 |  | 631,343
SHAREHOLDERS' FUNDS |  |  | 602,353 |  | 707,622

Page 2
Page 3
Johnson Poole & Bloomer Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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

Mr M A Keir Director
8th June 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Johnson Poole & Bloomer Limited
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Johnson Poole & Bloomer Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02319513 . The registered office is Pc019 Creative Industries Centre, Wolverhampton Science Park, Mammoth Drive, Wolverhampton, West Midlands, WV10 9TG.
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 - 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 profit and loss account over its estimated economic life of 20 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 | Not depreciated
Plant & Machinery | 33% Straight Line
Motor Vehicles | 33% Straight Line
Fixtures & Fittings | 33% Straight Line

2.5. 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.
2.6. 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.
Page 4
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Johnson Poole & Bloomer Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 43 (2024: 45)
43 45
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 1,300,000
As at 30 September 2025 | 1,300,000
Amortisation
As at 1 October 2024 | 1,170,000
Provided during the period | 65,000
As at 30 September 2025 | 1,235,000
Net Book Value
As at 30 September 2025 | 65,000
As at 1 October 2024 | 130,000

Page 5
Page 6
Johnson Poole & Bloomer Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Tangible Assets

| Land & Buildings | Plant & Machinery etc. | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 329,610 | 150,542 | 480,152
Additions | - | 16,940 | 16,940
As at 30 September 2025 | 329,610 | 167,482 | 497,092
Depreciation
As at 1 October 2024 | - | 119,036 | 119,036
Provided during the period | - | 23,106 | 23,106
As at 30 September 2025 | - | 142,142 | 142,142
Net Book Value
As at 30 September 2025 | 329,610 | 25,340 | 354,950
As at 1 October 2024 | 329,610 | 31,506 | 361,116

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Work in progress | 81,984 |  | 110,664

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 895,513 |  | 802,793
Other debtors | 299,614 |  | 195,541
| 1,195,127 |  | 998,334

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 853
Trade creditors | 644,110 |  | 528,648
Bank loans and overdrafts | 15,753 |  | 33,497
Other creditors | 213,753 |  | 227,106
Taxation and social security | 216,393 |  | 174,637
| 1,090,009 |  | 964,741

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 204,784 |  | 214,002

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Johnson Poole & Bloomer Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 141,773 |  | 148,156

10. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 220,536 |  | 232,666

11. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 853

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4,998 |  | 4,998

13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 183,948 |  | 169,026
Later than one year and not later than five years | 183,245 |  | 129,828
| 367,193 |  | 298,854

14. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 October 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Michael Bradley | 35,330 | 37,042 | - | - | 72,372

The above loan is unsecured and repayable on demand. Interest is charged using HMRC approved rates.
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