Acorah Software Products - Accounts Production 19.3.550 false true 31 March 2025 1 April 2024 false 1 April 2025 30 April 2026 30 April 2026 09875005 Mr W M Spruce iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09875005 2025-03-31 09875005 2026-04-30 09875005 2025-04-01 2026-04-30 09875005 frs-core:CurrentFinancialInstruments 2026-04-30 09875005 frs-core:Non-currentFinancialInstruments 2026-04-30 09875005 frs-core:PlantMachinery 2026-04-30 09875005 frs-core:PlantMachinery 2025-04-01 2026-04-30 09875005 frs-core:PlantMachinery 2025-03-31 09875005 frs-core:ShareCapital 2026-04-30 09875005 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 09875005 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-04-30 09875005 frs-bus:FilletedAccounts 2025-04-01 2026-04-30 09875005 frs-bus:SmallEntities 2025-04-01 2026-04-30 09875005 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-04-30 09875005 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-04-30 09875005 frs-bus:Director1 2025-04-01 2026-04-30 09875005 frs-countries:EnglandWales 2025-04-01 2026-04-30 09875005 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-03-31 09875005 2024-03-31 09875005 2025-03-31 09875005 2024-04-01 2025-03-31 09875005 frs-core:CurrentFinancialInstruments 2025-03-31 09875005 frs-core:Non-currentFinancialInstruments 2025-03-31 09875005 frs-core:ShareCapital 2025-03-31 09875005 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 09875005
JS Comms Limited
Unaudited Financial Statements
For the Period 1 April 2025 to 30 April 2026
JS Comms Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
JS Comms Limited
Accountant's Report
For the Period 1 April 2025 to 30 April 2026
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of JS Comms Limited for the period 1 April 2025 to 30 April 2026
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of JS Comms Limited for the period 1 April 2025 to 30 April 2026 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 to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of JS Comms Limited , as a body, in accordance with the terms of our engagement letter dated 23 March 2026. Our work has been undertaken solely to prepare for your approval the accounts of JS Comms Limited and state those matters that we have agreed to state to the director of JS Comms Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JS Comms Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that JS Comms 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 JS Comms Limited . You consider that JS Comms Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit of the accounts of JS Comms 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.

ERC Accountants and Business Advisers Limited
8 July 2026

ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings
11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
JS Comms Limited
Balance Sheet
As At 30 April 2026
Balance Sheet
Registered number: 09875005

| 30 April 2026 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,105 |  | 3,043
|  |  | 3,105 |  | 3,043
CURRENT ASSETS
Stocks | 5 | - |  | 2,000 |
Debtors | 6 | 8,258 |  | 15,144 |
|  | 8,258 |  | 17,144 |
Creditors: Amounts Falling Due Within One Year | 7 | (29,118 ) |  | (30,870 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (20,860 ) |  | (13,726 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (17,755 ) |  | (10,683 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | - |  | (18,616 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (590 ) |  | (578 )
NET LIABILITIES |  |  | (18,345 ) |  | (29,877 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (18,445 ) |  | (29,977 )
SHAREHOLDERS' FUNDS |  |  | (18,345) |  | (29,877)

Page 2
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JS Comms Limited
Balance Sheet (continued)
As At 30 April 2026
For the period ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 W M Spruce Director
8 July 2026

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
JS Comms Limited
Notes to the Financial Statements
For the Period 1 April 2025 to 30 April 2026
Notes to the Financial Statements
1. General Information
JS Comms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09875005 . The registered office is 197-201 Manchester Road, West Timperley, Altrincham, Manchester, WA14 5NU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery | 20% reducing balance

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.
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.
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JS Comms Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 30 April 2026
2.6. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2.7. Break Up Basis
The director wishes to prepare the financial statements on the break-up basis as they are to cease their major operations. The going concern basis is therefore not appropriate.
2.8. Change of Year End
During the period, the company decided to change its financial year-end from 31 March to 30 April. This change was made to extend the accounting period to the cessation of trade. Comparative figures for the previous year cover the 12-month period from 01 April 2024 to 31 March 2025.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2025: 2)
- 2
4. Tangible Assets

| Plant and machinery
--- | ---
| £
Cost
As at 1 April 2025 | 8,767
Additions | 920
As at 30 April 2026 | 9,687
Depreciation
As at 1 April 2025 | 5,724
Provided during the period | 858
As at 30 April 2026 | 6,582
Net Book Value
As at 30 April 2026 | 3,105
As at 1 April 2025 | 3,043

5. Stocks

| 30 April 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Stock | - |  | 2,000

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JS Comms Limited
Notes to the Financial Statements (continued)
For the Period 1 April 2025 to 30 April 2026
6. Debtors

| 30 April 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 2,311
Other debtors | 8,258 |  | 12,833
| 8,258 |  | 15,144

7. Creditors: Amounts Falling Due Within One Year

| 30 April 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1,793 |  | 15,842
Bank loans and overdrafts | 42 |  | 8,335
Other creditors | 21,540 |  | 1,397
Taxation and social security | 5,743 |  | 5,296
| 29,118 |  | 30,870

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

| 30 April 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 18,616

Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 30 April 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 3,302

9. Share Capital

| 30 April 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Directors Advances, Credits and Guarantees
The director of the company has a brought forward advance from the company of £12,821. During the year they received advances of £8,126, repaid £Nil and was issued dividends of £13,000 (2025: received advances of £16,622, repaid £3,872 and was issued dividends of £11,147). The advance carried forward is £7,947. All advances are repayable on demand.
11. Related Party Transactions
The following related party transactions were undertaken during the year:
Dividends were paid to the director in respect of their shareholding totalling £13,000 (2025: £11,147).
The aggregate remuneration paid to key management personnel for the year was £Nil (2025: £22,756).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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