Acorah Software Products - Accounts Production 19.3.550 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08248323 Ms Michelle Beardmore Mr Anthony Beardmore iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08248323 2024-10-31 08248323 2025-10-31 08248323 2024-11-01 2025-10-31 08248323 frs-core:CurrentFinancialInstruments 2025-10-31 08248323 frs-core:MotorVehicles 2025-10-31 08248323 frs-core:MotorVehicles 2024-11-01 2025-10-31 08248323 frs-core:MotorVehicles 2024-10-31 08248323 frs-core:PlantMachinery 2025-10-31 08248323 frs-core:PlantMachinery 2024-11-01 2025-10-31 08248323 frs-core:PlantMachinery 2024-10-31 08248323 frs-core:ShareCapital 2025-10-31 08248323 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08248323 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08248323 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08248323 frs-bus:SmallEntities 2024-11-01 2025-10-31 08248323 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08248323 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08248323 frs-bus:Director1 2024-11-01 2025-10-31 08248323 frs-bus:Director2 2024-11-01 2025-10-31 08248323 frs-countries:EnglandWales 2024-11-01 2025-10-31 08248323 2023-10-31 08248323 2024-10-31 08248323 2023-11-01 2024-10-31 08248323 frs-core:CurrentFinancialInstruments 2024-10-31 08248323 frs-core:ShareCapital 2024-10-31 08248323 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 08248323
JV&M Limited
Financial Statements
For The Year Ended 31 October 2025
JV&M Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
JV&M Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 08248323

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 6,684 |  | 7,651
|  |  | 6,684 |  | 7,651
CURRENT ASSETS
Cash at bank and in hand |  | 972 |  | 2,803 |
|  | 972 |  | 2,803 |
Creditors: Amounts Falling Due Within One Year | 5 | (7,453 ) |  | (4,776 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (6,481 ) |  | (1,973 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 203 |  | 5,678
NET ASSETS |  |  | 203 |  | 5,678
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | 103 |  | 5,578
SHAREHOLDERS' FUNDS |  |  | 203 |  | 5,678

Page 1
Page 2
JV&M 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

Ms Michelle Beardmore Director
31 July 2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
JV&M Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
JV&M Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08248323 . The registered office is 39 High Street, Orpington, Kent, BR6 0JE.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover represents amounts receivable for goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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% per annum on reducing balance
Motor Vehicles | 25% per annum on reducing balance

2.4. 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.
2.5. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
JV&M Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2024 | 17,947 | 12,740 | 30,687
As at 31 October 2025 | 17,947 | 12,740 | 30,687
Depreciation
As at 1 November 2024 | 11,635 | 11,401 | 23,036
Provided during the period | 632 | 335 | 967
As at 31 October 2025 | 12,267 | 11,736 | 24,003
Net Book Value
As at 31 October 2025 | 5,680 | 1,004 | 6,684
As at 1 November 2024 | 6,312 | 1,339 | 7,651

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 2,633 |  | 2,776
Accruals and deferred income | 4,820 |  | 2,000
| 7,453 |  | 4,776

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4