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 07801093 Mr D Vaughan Mr R T Vaughan Mrs M L Vaughan Mr R T Vaughan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07801093 2024-10-31 07801093 2025-10-31 07801093 2024-11-01 2025-10-31 07801093 frs-core:CurrentFinancialInstruments 2025-10-31 07801093 frs-core:Non-currentFinancialInstruments 2025-10-31 07801093 frs-core:BetweenOneFiveYears 2025-10-31 07801093 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-11-01 2025-10-31 07801093 frs-core:FurnitureFittings 2025-10-31 07801093 frs-core:FurnitureFittings 2024-11-01 2025-10-31 07801093 frs-core:FurnitureFittings 2024-10-31 07801093 frs-core:NetGoodwill 2025-10-31 07801093 frs-core:NetGoodwill 2024-11-01 2025-10-31 07801093 frs-core:NetGoodwill 2024-10-31 07801093 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-10-31 07801093 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 07801093 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-10-31 07801093 frs-core:MotorVehicles 2025-10-31 07801093 frs-core:MotorVehicles 2024-11-01 2025-10-31 07801093 frs-core:MotorVehicles 2024-10-31 07801093 frs-core:OtherResidualIntangibleAssets 2025-10-31 07801093 frs-core:OtherResidualIntangibleAssets 2024-11-01 2025-10-31 07801093 frs-core:OtherResidualIntangibleAssets 2024-10-31 07801093 frs-core:PlantMachinery 2025-10-31 07801093 frs-core:PlantMachinery 2024-11-01 2025-10-31 07801093 frs-core:PlantMachinery 2024-10-31 07801093 frs-core:WithinOneYear 2025-10-31 07801093 frs-core:ShareCapital 2025-10-31 07801093 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 07801093 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 07801093 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 07801093 frs-bus:SmallEntities 2024-11-01 2025-10-31 07801093 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 07801093 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 07801093 frs-bus:Director1 2024-11-01 2025-10-31 07801093 frs-bus:Director2 2024-11-01 2025-10-31 07801093 frs-bus:Director3 2024-11-01 2025-10-31 07801093 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 07801093 frs-countries:EnglandWales 2024-11-01 2025-10-31 07801093 2023-10-31 07801093 2024-10-31 07801093 2023-11-01 2024-10-31 07801093 frs-core:CurrentFinancialInstruments 2024-10-31 07801093 frs-core:Non-currentFinancialInstruments 2024-10-31 07801093 frs-core:BetweenOneFiveYears 2024-10-31 07801093 frs-core:WithinOneYear 2024-10-31 07801093 frs-core:ShareCapital 2024-10-31 07801093 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 07801093
JT HANDTOOLS LIMITED
ABRIDGED Financial Statements
For The Year Ended 31 October 2025
JT HANDTOOLS LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
JT HANDTOOLS LIMITED
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 07801093

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 29,342 |  | 35,566
Tangible Assets | 5 |  | 92,495 |  | 127,622
|  |  | 121,837 |  | 163,188
CURRENT ASSETS
Stocks | 6 | 73,018 |  | 74,614 |
Debtors | 7 | 104,344 |  | 140,523 |
Cash at bank and in hand |  | 22,090 |  | 52,561 |
|  | 199,452 |  | 267,698 |
Creditors: Amounts Falling Due Within One Year | 8 | (261,731 ) |  | (271,498 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (62,279 ) |  | (3,800 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 59,558 |  | 159,388
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (22,145 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (1,424 ) |  | (8,098 )
NET ASSETS |  |  | 58,134 |  | 129,145
CAPITAL AND RESERVES
Called up share capital | 11 |  | 1,000 |  | 1,000
Profit and Loss Account |  |  | 57,134 |  | 128,145
SHAREHOLDERS' FUNDS |  |  | 58,134 |  | 129,145

Page 1
Page 2
JT HANDTOOLS LIMITED
Balance Sheet (continued)
As At 31 October 2025
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 R T Vaughan Director
1 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
JT HANDTOOLS LIMITED
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
JT HANDTOOLS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 07801093 . The registered office is 1a Shepcote Lane, Sheffield, S9 1US.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are development costs and computer software. It is amortised to the profit and loss account over its estimated economic life of 3 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.
No depreciation has been charged in respect of the freehold property as the value shown is a reasonable valuation of the asset
Depreciation is provided on a reducing balance basis on an annual basis at the rates below.

Freehold | 0%
Plant & Machinery | 15%
Motor Vehicles | 25%
Fixtures & Fittings | 15%

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.
Page 3
Page 4
JT HANDTOOLS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets

| Goodwill | Other | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 28,897 | 18,103 | 47,000
As at 31 October 2025 | 28,897 | 18,103 | 47,000
Amortisation
As at 1 November 2024 | - | 11,434 | 11,434
Provided during the period | 2,890 | 3,334 | 6,224
As at 31 October 2025 | 2,890 | 14,768 | 17,658
Net Book Value
As at 31 October 2025 | 26,007 | 3,335 | 29,342
As at 1 November 2024 | 28,897 | 6,669 | 35,566

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
| £ | £ | £ | £ | £
Cost
As at 1 November 2024 | 85,000 | 31,849 | 87,656 | 10,619 | 215,124
Disposals | - | - | (59,090 ) | - | (59,090 )
As at 31 October 2025 | 85,000 | 31,849 | 28,566 | 10,619 | 156,034
Depreciation
As at 1 November 2024 | - | 29,784 | 49,618 | 8,100 | 87,502

...CONTINUED
Page 4
Page 5
JT HANDTOOLS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025

Provided during the period | - | 310 | 8,818 | 378 | 9,506
Disposals | - | - | (33,469 ) | - | (33,469 )
As at 31 October 2025 | - | 30,094 | 24,967 | 8,478 | 63,539
Net Book Value
As at 31 October 2025 | 85,000 | 1,755 | 3,599 | 2,141 | 92,495
As at 1 November 2024 | 85,000 | 2,065 | 38,038 | 2,519 | 127,622

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 73,018 |  | 74,614

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 90,577 |  | 133,135
Other debtors | 13,767 |  | 7,388
| 104,344 |  | 140,523

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 9,324
Trade creditors | 41,979 |  | 38,843
Other creditors | 167,750 |  | 150,777
Taxation and social security | 52,002 |  | 72,554
| 261,731 |  | 271,498

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 22,145

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 9,324
Later than one year and not later than five years | - |  | 22,145
| - |  | 31,469
| - |  | 31,469

Page 5
Page 6
JT HANDTOOLS LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

Page 6