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 04896265 Mrs Hannah Walker Mr John Walker Mrs Hannah Walker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04896265 2024-10-31 04896265 2025-10-31 04896265 2024-11-01 2025-10-31 04896265 frs-core:CurrentFinancialInstruments 2025-10-31 04896265 frs-core:Non-currentFinancialInstruments 2025-10-31 04896265 frs-core:ComputerEquipment 2025-10-31 04896265 frs-core:ComputerEquipment 2024-11-01 2025-10-31 04896265 frs-core:ComputerEquipment 2024-10-31 04896265 frs-core:FurnitureFittings 2025-10-31 04896265 frs-core:FurnitureFittings 2024-11-01 2025-10-31 04896265 frs-core:FurnitureFittings 2024-10-31 04896265 frs-core:NetGoodwill 2025-10-31 04896265 frs-core:NetGoodwill 2024-11-01 2025-10-31 04896265 frs-core:NetGoodwill 2024-10-31 04896265 frs-core:MotorVehicles 2025-10-31 04896265 frs-core:MotorVehicles 2024-11-01 2025-10-31 04896265 frs-core:MotorVehicles 2024-10-31 04896265 frs-core:ShareCapital 2025-10-31 04896265 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 04896265 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 04896265 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 04896265 frs-bus:SmallEntities 2024-11-01 2025-10-31 04896265 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 04896265 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 04896265 frs-bus:Director1 2024-11-01 2025-10-31 04896265 frs-bus:Director1 2024-10-31 04896265 frs-bus:Director1 2025-10-31 04896265 frs-bus:Director2 2024-11-01 2025-10-31 04896265 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 04896265 frs-countries:EnglandWales 2024-11-01 2025-10-31 04896265 2023-10-31 04896265 2024-10-31 04896265 2023-11-01 2024-10-31 04896265 frs-core:CurrentFinancialInstruments 2024-10-31 04896265 frs-core:Non-currentFinancialInstruments 2024-10-31 04896265 frs-core:ShareCapital 2024-10-31 04896265 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 04896265
John Walker (Plumbing) Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Harris Lacey and Swain
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04896265
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 27,459 17,090
27,459 17,090
CURRENT ASSETS
Stocks 6 5,000 5,000
Debtors 7 97,301 62,673
Cash at bank and in hand 21,758 27,662
124,059 95,335
Creditors: Amounts Falling Due Within One Year 8 (125,254 ) (92,920 )
NET CURRENT ASSETS (LIABILITIES) (1,195 ) 2,415
TOTAL ASSETS LESS CURRENT LIABILITIES 26,264 19,505
Creditors: Amounts Falling Due After More Than One Year 9 (21,026 ) (3,666 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,217 ) (4,273 )
NET ASSETS 21 11,566
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 19 11,564
SHAREHOLDERS' FUNDS 21 11,566
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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 John Walker
Director
29/05/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
John Walker (Plumbing) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04896265 . The registered office is Unit 5 Riverside Works, Hull Bridge Road, Beverley, East Yorkshire, HU17 9RT.
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. Significant judgements and estimations
Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Directors' best knowledge of the amount, events or actions, actual results ultimately differ from these estimates. The Directors do not consider there to be any material estimates and judgements.
2.3. Turnover
Revenue is measured at the fair value of the consideration received or receivable and represents the amount receivable for goods supplied or services rendered, net of returns, discounts, and rebates allowed by the company and value added taxes.
The company recognises revenue when the significant risks and rewards of ownership have been transferred to the buyer; the company retains no continuing involvement or control over the goods; the amount of revenue can be measured reliably; it is probable that future economic benefits will flow to the entity and when the specific criteria relating to each of the company's sales channels have been met, as described below.
Rendering of Service - Plumbing
Revenue from plumbing services is recognised when the services are rendered, using the percentage of completion method based on the actual service provided as a proportion of the total services to be performed.
2.4. 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. It is amortised to the profit and loss account over its estimated economic life of 10 years. This is now fully depreciated.
2.5. 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:
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 15% on reducing balance
Computer Equipment 25% on reducing balance
2.6. 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.
2.7. Financial Instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments, including trade and other debtors and creditors are initially recognised at transaction value and subsequently measure at their settlement value.
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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. 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.
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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 8 (2024: 8)
8 8
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 45,000
As at 31 October 2025 45,000
Amortisation
As at 1 November 2024 45,000
As at 31 October 2025 45,000
Net Book Value
As at 31 October 2025 -
As at 1 November 2024 -
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5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 46,920 1,615 1,685 50,220
Additions 23,906 - - 23,906
Disposals (13,990 ) - - (13,990 )
As at 31 October 2025 56,836 1,615 1,685 60,136
Depreciation
As at 1 November 2024 30,275 1,240 1,615 33,130
Provided during the period 8,794 56 17 8,867
Disposals (9,320 ) - - (9,320 )
As at 31 October 2025 29,749 1,296 1,632 32,677
Net Book Value
As at 31 October 2025 27,087 319 53 27,459
As at 1 November 2024 16,645 375 70 17,090
6. Stocks
2025 2024
£ £
Stock 5,000 5,000
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 43,535 45,875
Other debtors 53,766 16,798
97,301 62,673
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 74,195 43,645
Bank loans and overdrafts 9,547 3,200
Other creditors 9,193 7,842
Taxation and social security 32,319 38,233
125,254 92,920
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 21,026 3,666
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr John Walker 16,798 61,062 120 - 77,740
The above loan is unsecured and repayable on demand. Interest is charged at 2.25% annually.
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