Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 04618535 M A Ottewell G Tomkinson R Lancaster true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04618535 2025-03-31 04618535 2026-03-31 04618535 2025-04-01 2026-03-31 04618535 frs-core:CurrentFinancialInstruments 2026-03-31 04618535 frs-core:Non-currentFinancialInstruments 2026-03-31 04618535 frs-core:FurnitureFittings 2026-03-31 04618535 frs-core:FurnitureFittings 2025-04-01 2026-03-31 04618535 frs-core:FurnitureFittings 2025-03-31 04618535 frs-core:MotorVehicles 2026-03-31 04618535 frs-core:MotorVehicles 2025-04-01 2026-03-31 04618535 frs-core:MotorVehicles 2025-03-31 04618535 frs-core:PlantMachinery 2026-03-31 04618535 frs-core:PlantMachinery 2025-04-01 2026-03-31 04618535 frs-core:PlantMachinery 2025-03-31 04618535 frs-core:SharePremium 2026-03-31 04618535 frs-core:ShareCapital 2026-03-31 04618535 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 04618535 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 04618535 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 04618535 frs-bus:SmallEntities 2025-04-01 2026-03-31 04618535 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 04618535 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 04618535 1 2025-04-01 2026-03-31 04618535 frs-core:UnlistedNon-exchangeTraded 2026-03-31 04618535 frs-core:UnlistedNon-exchangeTraded 2025-03-31 04618535 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-03-31 04618535 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 04618535 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 04618535 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2026-03-31 04618535 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-03-31 04618535 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2026-03-31 04618535 frs-bus:Director1 2025-04-01 2026-03-31 04618535 frs-bus:Director2 2025-04-01 2026-03-31 04618535 frs-bus:Director3 2025-04-01 2026-03-31 04618535 frs-countries:EnglandWales 2025-04-01 2026-03-31 04618535 2024-03-31 04618535 2025-03-31 04618535 2024-04-01 2025-03-31 04618535 frs-core:CurrentFinancialInstruments 2025-03-31 04618535 frs-core:Non-currentFinancialInstruments 2025-03-31 04618535 frs-core:SharePremium 2025-03-31 04618535 frs-core:ShareCapital 2025-03-31 04618535 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 04618535
JSF Stainless Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
JSF Stainless Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
JSF Stainless Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 04618535

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 503,075 |  | 414,214
Investments | 5 |  | 80,000 |  | 1,393
|  |  | 583,075 |  | 415,607
CURRENT ASSETS
Stocks | 6 | 613,126 |  | 591,826 |
Debtors | 7 | 837,297 |  | 556,563 |
Cash at bank and in hand |  | 12,371 |  | 812 |
|  | 1,462,794 |  | 1,149,201 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,325,733 ) |  | (967,182 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 137,061 |  | 182,019
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 720,136 |  | 597,626
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (271,160 ) |  | (227,442 )
NET ASSETS |  |  | 448,976 |  | 370,184
CAPITAL AND RESERVES
Called up share capital |  |  | 94 |  | 94
Share premium account |  |  | 79,600 |  | -
Profit and Loss Account |  |  | 369,282 |  | 370,090
SHAREHOLDERS' FUNDS |  |  | 448,976 |  | 370,184

Page 1
Page 2
JSF Stainless Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 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

M A Ottewell Director | R Lancaster Director
9th July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
JSF Stainless Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
JSF Stainless Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04618535 . The registered office is Chase Road Alpha Park, Brownhills, Walsall, WS8 6JT.
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.
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 | 10% reducing balane
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 20% reducing balance

2.4. 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.
2.5. 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.
2.6. Taxation
Corporation 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.
2.7. 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: 20 (2025: 25)
20 25
Page 3
Page 4
JSF Stainless Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 810,290 | 20,725 | 54,291 | 885,306
Additions | 38,150 | 129,243 | - | 167,393
Disposals | - | (22,999 ) | - | (22,999 )
As at 31 March 2026 | 848,440 | 126,969 | 54,291 | 1,029,700
Depreciation
As at 1 April 2025 | 411,169 | 16,168 | 43,755 | 471,092
Provided during the period | 43,212 | 17,441 | 2,107 | 62,760
Disposals | - | (7,227 ) | - | (7,227 )
As at 31 March 2026 | 454,381 | 26,382 | 45,862 | 526,625
Net Book Value
As at 31 March 2026 | 394,059 | 100,587 | 8,429 | 503,075
As at 1 April 2025 | 399,121 | 4,557 | 10,536 | 414,214

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 1,393
Additions | 80,000
Disposals | (1,393 )
As at 31 March 2026 | 80,000
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 80,000
As at 1 April 2025 | 1,393

The investment represents a 100% shareholding in its subsidiary company Redmore UK Limited.
6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 613,126 |  | 591,826

Page 4
Page 5
JSF Stainless Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 755,643 |  | 410,488
Other debtors | 81,654 |  | 146,075
| 837,297 |  | 556,563

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 83,431 |  | 64,417
Trade creditors | 410,411 |  | 262,859
Bank loans and overdrafts | 12,107 |  | 36,922
Other loans | 85,195 |  | 76,053
Other taxes and social security | 151,851 |  | 103,057
Other creditors | 565,192 |  | 423,874
Amounts owed to group undertakings | 17,546 |  | -
| 1,325,733 |  | 967,182

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 174,603 |  | 125,087
Bank loans | 96,557 |  | 99,397
Other loans | - |  | 2,958
| 271,160 |  | 227,442

10. Reserves
The movement in reserves during the year relates to the issue of 6 additional Ordinary F £1 shares, and the repurchase of 6 Ordinary A £1 shares at a premium.
11. Related Party Transactions
As at the year end the directors owed the company £28,099 (2025: £nil).
12. Ultimate Controlling Party
The company's ultimate controlling party is M Ottewell by virtue of his ownership of the issued share capital in the company.
Page 5