Acorah Software Products - Accounts Production 19.1.200 false true 31 October 2024 1 November 2023 true 1 November 2024 31 October 2025 31 October 2025 09842148 Mr Simon Waldron Mr John Taylor Mr Ian Revell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09842148 2024-10-31 09842148 2025-10-31 09842148 2024-11-01 2025-10-31 09842148 frs-core:CurrentFinancialInstruments 2025-10-31 09842148 frs-core:Non-currentFinancialInstruments 2025-10-31 09842148 frs-core:BetweenOneFiveYears 2025-10-31 09842148 frs-core:ComputerEquipment 2025-10-31 09842148 frs-core:ComputerEquipment 2024-11-01 2025-10-31 09842148 frs-core:ComputerEquipment 2024-10-31 09842148 frs-core:MotorVehicles 2025-10-31 09842148 frs-core:MotorVehicles 2024-11-01 2025-10-31 09842148 frs-core:MotorVehicles 2024-10-31 09842148 frs-core:PlantMachinery 2025-10-31 09842148 frs-core:PlantMachinery 2024-11-01 2025-10-31 09842148 frs-core:PlantMachinery 2024-10-31 09842148 frs-core:OtherReservesSubtotal 2025-10-31 09842148 frs-core:ShareCapital 2025-10-31 09842148 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09842148 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09842148 frs-bus:FullAccounts 2024-11-01 2025-10-31 09842148 frs-bus:SmallEntities 2024-11-01 2025-10-31 09842148 frs-bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 09842148 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09842148 frs-bus:SmallCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 09842148 frs-core:UnlistedNon-exchangeTraded 2025-10-31 09842148 frs-core:UnlistedNon-exchangeTraded 2024-10-31 09842148 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-10-31 09842148 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-10-31 09842148 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-10-31 09842148 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-10-31 09842148 frs-bus:Director1 2024-11-01 2025-10-31 09842148 frs-bus:Director2 2024-11-01 2025-10-31 09842148 frs-bus:Director3 2024-11-01 2025-10-31 09842148 frs-countries:EnglandWales 2024-11-01 2025-10-31 09842148 2023-10-31 09842148 2024-10-31 09842148 2023-11-01 2024-10-31 09842148 frs-core:CurrentFinancialInstruments 2024-10-31 09842148 frs-core:Non-currentFinancialInstruments 2024-10-31 09842148 frs-core:BetweenOneFiveYears 2024-10-31 09842148 frs-core:OtherReservesSubtotal 2024-10-31 09842148 frs-core:ShareCapital 2024-10-31 09842148 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09842148
Urban Jungle Energy & Engineering Ltd
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 October 2025
Approved Accountancy
Urban Jungle Energy & Engineering Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Directors' Report | 2
Accountant's Report | 3
Profit and Loss Account | 4
Balance Sheet | 5—6
Notes to the Financial Statements | 7—10

Page 1
Urban Jungle Energy & Engineering Ltd
Company Information
For The Year Ended 31 October 2025
Company Information

Directors | Mr Simon Waldron
| Mr John Taylor
| Mr Ian Revell
Company Number | 09842148
Registered Office | 172 Great Hampton Row
| Birmingham
| West Midlands
| B19 3JP
Accountants | Approved Accountancy
| ACMA CTA ATT
| 16A Orton Grove
| Penn
| Wolverhampton
| West Midlands
| WV4 4JN

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Urban Jungle Energy & Engineering Ltd
Company No. 09842148
Directors' Report For The Year Ended 31 October 2025
Directors' Report
The directors present their report and the financial statements for the year ended 31 October 2025.
Principal Activity
The company's principal activity continues to be that of the design of mechanical,electrical and public health building services.
The company also invests in tangible assets
Dividends
Directors
The directors who held office during the year were as follows:

Mr Simon Waldron
Mr John Taylor
Mr Ian Revell

Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board

Mr Simon Waldron Director
08/07/2026

Page 2
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Urban Jungle Energy & Engineering Ltd
Accountant's Report
For The Year Ended 31 October 2025
Accountant's Report
In accordance with our engagement letter and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at 31/10/2025 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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.

Approved Accountancy
08/07/2026

Approved Accountancy
ACMA CTA ATT
16A Orton Grove
Penn
Wolverhampton
West Midlands
WV4 4JN
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Urban Jungle Energy & Engineering Ltd
Profit and Loss Account
For The Year Ended 31 October 2025
Profit and Loss Account

| 2025 |  | 2024
--- | --- | --- | ---
| Notes | £ |  | £
TURNOVER |  | 1,515,078 |  | 1,381,454
Cost of sales |  | (1,354,514 ) |  | (562,252 )
GROSS PROFIT |  | 160,564 |  | 819,202
Administrative expenses |  | (121,641 ) |  | (539,670 )
OPERATING PROFIT |  | 38,923 |  | 279,532
Interest payable and similar charges |  | (377 ) |  | (44,686 )
PROFIT BEFORE TAXATION |  | 38,546 |  | 234,846
Tax on Profit | 4 | (9,277 ) |  | (28,748 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR |  | 29,269 |  | 206,098

The notes on pages 7 to 10 form part of these financial statements.
Page 4
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Urban Jungle Energy & Engineering Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 339,452 |  | 201,144
Investments | 6 |  | 464,999 |  | 464,999
|  |  | 804,451 |  | 666,143
CURRENT ASSETS
Debtors | 7 | 215,737 |  | 215,737 |
Cash at bank and in hand |  | 250,599 |  | 188,162 |
|  | 466,336 |  | 403,899 |
Creditors: Amounts Falling Due Within One Year | 8 | (970,295 ) |  | (691,319 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (503,959 ) |  | (287,420 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 300,492 |  | 378,723
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (124,872 ) |  | (124,872 )
NET ASSETS |  |  | 175,620 |  | 253,851
CAPITAL AND RESERVES
Called up share capital | 11 |  | 102 |  | 102
Other reserves |  |  | 15,557 |  | 15,557
Profit and Loss Account |  |  | 159,961 |  | 238,192
SHAREHOLDERS' FUNDS |  |  | 175,620 |  | 253,851

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Urban Jungle Energy & Engineering Ltd
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 in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr Simon Waldron Director
08/07/2026

The notes on pages 7 to 10 form part of these financial statements.
Page 6
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Urban Jungle Energy & Engineering Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Urban Jungle Energy and Engineering Ltd is a private company, limited by shares, incorporated in England and Wales, registered number 09842148. The registered office is;
172 Great Hampton Row
First Floor Directors Suite
Birmingham
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 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. 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 | 20% cost
Motor Vehicles | 25% reducing balance
Computer Equipment | 20% cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
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Urban Jungle Energy & Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.5. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 24 (2024: 13)
24 13
4. Tax on Profit

| Tax Rate | 2025 |  | 2024
--- | --- | --- | --- | ---
| 2025 | 2024 | £ |  | £
Current tax
UK Corporation Tax | 25.0% | 25.0% | 9,277 |  | 28,748
Total tax charge for the period | 9,277 |  | 28,748
| 2025 |  | 2024
| £ |  | £
Profit before tax | 38,546 |  | 234,846
Breakdown of tax charge is:
Tax on profit at 0% (UK standard rate) | 9,277 |  | 28,747
Total tax charge for the period | 9,277 |  | 28,747

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Urban Jungle Energy & Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 November 2024 | 31,764 | 225,929 | 55,479 | 313,172
Additions | - | 138,308 | - | 138,308
As at 31 October 2025 | 31,764 | 364,237 | 55,479 | 451,480
Depreciation
As at 1 November 2024 | 6,228 | 53,277 | 52,523 | 112,028
As at 31 October 2025 | 6,228 | 53,277 | 52,523 | 112,028
Net Book Value
As at 31 October 2025 | 25,536 | 310,960 | 2,956 | 339,452
As at 1 November 2024 | 25,536 | 172,652 | 2,956 | 201,144

6. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 November 2024 | 464,999
As at 31 October 2025 | 464,999
Provision
As at 1 November 2024 | -
As at 31 October 2025 | -
Net Book Value
As at 31 October 2025 | 464,999
As at 1 November 2024 | 464,999

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 117,378 |  | 117,378
Other debtors | 98,359 |  | 98,359
| 215,737 |  | 215,737

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Urban Jungle Energy & Engineering Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 3 |  | 3
Corporation tax | 47,007 |  | 37,730
VAT | 313,420 |  | 96,466
Other creditors | 243,915 |  | 171,415
Accruals and deferred income | 359,500 |  | 349,123
Directors' loan accounts | 6,450 |  | 36,582
| 970,295 |  | 691,319

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 43,934 |  | 43,934
Bank loans | 80,938 |  | 80,938
| 124,872 |  | 124,872

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years | 43,934 |  | 43,934

11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 102 |  | 102

12. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Simon Waldron | - | 38,454
Mr John Taylor | - | 47,610
Mr Ian Revell | - | 39,536

13. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 107,500 |  | 125,600

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