Acorah Software Products - Accounts Production 19.3.550 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 10228140 Mr N J Radcliffe Mrs J V Radcliffe Nathan Radcliffe 81 High Street, Cosham, Hampshire, PO6 3BL true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10228140 2025-06-30 10228140 2026-06-30 10228140 2025-07-01 2026-06-30 10228140 frs-core:CurrentFinancialInstruments 2026-06-30 10228140 frs-core:Non-currentFinancialInstruments 2026-06-30 10228140 frs-core:FurnitureFittings 2026-06-30 10228140 frs-core:FurnitureFittings 2025-07-01 2026-06-30 10228140 frs-core:FurnitureFittings 2025-06-30 10228140 frs-core:NetGoodwill 2026-06-30 10228140 frs-core:NetGoodwill 2025-07-01 2026-06-30 10228140 frs-core:NetGoodwill 2025-06-30 10228140 frs-core:MotorVehicles 2026-06-30 10228140 frs-core:MotorVehicles 2025-07-01 2026-06-30 10228140 frs-core:MotorVehicles 2025-06-30 10228140 frs-core:PlantMachinery 2026-06-30 10228140 frs-core:PlantMachinery 2025-07-01 2026-06-30 10228140 frs-core:PlantMachinery 2025-06-30 10228140 frs-core:ShareCapital 2026-06-30 10228140 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 10228140 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 10228140 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 10228140 frs-bus:SmallEntities 2025-07-01 2026-06-30 10228140 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 10228140 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 10228140 1 2025-07-01 2026-06-30 10228140 frs-bus:Director1 2025-07-01 2026-06-30 10228140 frs-bus:CompanySecretary1 2025-07-01 2026-06-30 10228140 frs-core:CurrentFinancialInstruments 1 2026-06-30 10228140 frs-core:CurrentFinancialInstruments 3 2026-06-30 10228140 frs-countries:EnglandWales 2025-07-01 2026-06-30 10228140 2024-06-30 10228140 2025-06-30 10228140 2024-07-01 2025-06-30 10228140 frs-core:CurrentFinancialInstruments 2025-06-30 10228140 frs-core:Non-currentFinancialInstruments 2025-06-30 10228140 frs-core:ShareCapital 2025-06-30 10228140 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 10228140 frs-core:CurrentFinancialInstruments 1 2025-06-30 10228140 frs-core:CurrentFinancialInstruments 3 2025-06-30
Registered number: 10228140
NJR Interior Systems Ltd
Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10228140
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 55,973 76,746
55,973 76,746
CURRENT ASSETS
Debtors 6 324,530 316,756
Cash at bank and in hand 167,363 64,462
491,893 381,218
Creditors: Amounts Falling Due Within One Year 7 (368,767 ) (301,628 )
NET CURRENT ASSETS (LIABILITIES) 123,126 79,590
TOTAL ASSETS LESS CURRENT LIABILITIES 179,099 156,336
Creditors: Amounts Falling Due After More Than One Year 8 (51,939 ) (60,743 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (13,993 ) (19,187 )
NET ASSETS 113,167 76,406
CAPITAL AND RESERVES
Called up share capital 9 103 103
Profit and Loss Account 113,064 76,303
SHAREHOLDERS' FUNDS 113,167 76,406
Page 1
Page 2
For the year ending 30 June 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 N J Radcliffe
Director
24/07/2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
NJR Interior Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10228140 . The registered office is 81 High Street, Cosham, Hampshire, PO6 3BL.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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. 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. All purchased goodwill was fully amortised before transition to FRS102.
2.4. 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 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Straight Line
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 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.
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2.6. 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.
2.7. Related Party Exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2025: 3)
4 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2025 11,100
As at 30 June 2026 11,100
Amortisation
As at 1 July 2025 11,100
As at 30 June 2026 11,100
Net Book Value
As at 30 June 2026 -
As at 1 July 2025 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 July 2025 9,835 94,979 8,725 113,539
Additions - - 4,021 4,021
Disposals (8,038 ) (15,000 ) (2,937 ) (25,975 )
As at 30 June 2026 1,797 79,979 9,809 91,585
Depreciation
As at 1 July 2025 8,217 22,291 6,285 36,793
Provided during the period 219 17,140 1,557 18,916
Disposals (7,296 ) (10,871 ) (1,930 ) (20,097 )
As at 30 June 2026 1,140 28,560 5,912 35,612
Net Book Value
As at 30 June 2026 657 51,419 3,897 55,973
As at 1 July 2025 1,618 72,688 2,440 76,746
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6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 285,991 207,813
Prepayments and accrued income 8,645 10,824
Intercompany loans - 69,948
Other debtors (1) 18,324 10,000
VAT 11,570 18,171
324,530 316,756
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 176,275 148,413
HP Loans 8,804 8,804
Corporation tax 150,333 49,345
Other taxes and social security 18,788 29,872
Credit Card 9,459 62,413
Pensions 72 60
Accruals and deferred income 1,500 1,924
Director's loan account - 797
Amounts owed to parent undertaking 3,536 -
368,767 301,628
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
HP loans more than 1 year 51,939 60,743
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 103 103
10. Ultimate Parent Undertaking and Controlling Party
The company's immediate and ultimate parent undertaking is NJR Group Southern Ltd . NJR Group Southern Ltd was incorporated in England & Wales and its Registered Office is 81 High Street, Cosham, Hampshire, PO6 3BL .
The ultimate controlling party is Nathan Radcliffe who controls 100% of the shares of NJR Group Southern Ltd .
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