Acorah Software Products - Accounts Production 19.2.450 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 13662059 Mr J J Lovett Mrs D F Lovett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13662059 2024-10-31 13662059 2025-10-31 13662059 2024-11-01 2025-10-31 13662059 frs-core:CurrentFinancialInstruments 2025-10-31 13662059 frs-core:PlantMachinery 2025-10-31 13662059 frs-core:PlantMachinery 2024-11-01 2025-10-31 13662059 frs-core:PlantMachinery 2024-10-31 13662059 frs-core:ShareCapital 2025-10-31 13662059 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 13662059 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 13662059 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 13662059 frs-bus:SmallEntities 2024-11-01 2025-10-31 13662059 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 13662059 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 13662059 frs-core:DeferredTaxation 2024-11-01 2025-10-31 13662059 frs-core:DeferredTaxation 2024-10-31 13662059 frs-core:DeferredTaxation 2025-10-31 13662059 frs-bus:Director1 2024-11-01 2025-10-31 13662059 frs-bus:Director1 2024-10-31 13662059 frs-bus:Director1 2025-10-31 13662059 frs-bus:Director2 2024-11-01 2025-10-31 13662059 frs-bus:Director2 2024-10-31 13662059 frs-bus:Director2 2025-10-31 13662059 frs-countries:EnglandWales 2024-11-01 2025-10-31 13662059 2023-10-31 13662059 2024-10-31 13662059 2023-11-01 2024-10-31 13662059 frs-core:CurrentFinancialInstruments 2024-10-31 13662059 frs-core:ShareCapital 2024-10-31 13662059 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 13662059
JJ Lovett Services Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Peter Jarman LLP
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 13662059
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 142 190
142 190
CURRENT ASSETS
Stocks 5 - 895
Debtors 6 13,145 8,770
Cash at bank and in hand 40,267 30,664
53,412 40,329
Creditors: Amounts Falling Due Within One Year 7 (3,623 ) (3,600 )
NET CURRENT ASSETS (LIABILITIES) 49,789 36,729
TOTAL ASSETS LESS CURRENT LIABILITIES 49,931 36,919
PROVISIONS FOR LIABILITIES
Deferred Taxation (27 ) (36 )
NET ASSETS 49,904 36,883
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 49,804 36,783
SHAREHOLDERS' FUNDS 49,904 36,883
Page 1
Page 2
For the year ending 31 October 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 J J Lovett
Director
30/06/2026
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
JJ Lovett Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13662059 . The registered office is St James' Hall, Mill Road, Lancing, West Sussex, BN15 0PT.
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, excluding discounts, rebates, value added tax and other sales taxes.
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 25% on reducing balance
2.4. 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.
2.5. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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. 
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. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2024 360
As at 31 October 2025 360
Depreciation
As at 1 November 2024 170
Provided during the period 48
As at 31 October 2025 218
Net Book Value
As at 31 October 2025 142
As at 1 November 2024 190
5. Stocks
2025 2024
£ £
Work in progress - 895
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 8,362 6,867
Other debtors 4,783 1,903
13,145 8,770
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 3,600
Taxation and social security 3,623 -
3,623 3,600
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 November 2024 36 36
Deferred taxation (9 ) (9 )
Balance at 31 October 2025 27 27
Page 4
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9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr Jonathan Lovett - 2,267 - - 2,267
Mrs Deborah Lovett - 2,267 - - 2,267
The above loan is unsecured, interest free and repayable on demand.
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