Acorah Software Products - Accounts Production 18.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 08755323 Mr John Searle iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08755323 2024-10-31 08755323 2025-10-31 08755323 2024-11-01 2025-10-31 08755323 frs-core:CurrentFinancialInstruments 2025-10-31 08755323 frs-core:Non-currentFinancialInstruments 2025-10-31 08755323 frs-core:BetweenOneFiveYears 2025-10-31 08755323 frs-core:ComputerEquipment 2025-10-31 08755323 frs-core:ComputerEquipment 2024-11-01 2025-10-31 08755323 frs-core:ComputerEquipment 2024-10-31 08755323 frs-core:FurnitureFittings 2025-10-31 08755323 frs-core:FurnitureFittings 2024-11-01 2025-10-31 08755323 frs-core:FurnitureFittings 2024-10-31 08755323 frs-core:MotorVehicles 2025-10-31 08755323 frs-core:MotorVehicles 2024-11-01 2025-10-31 08755323 frs-core:MotorVehicles 2024-10-31 08755323 frs-core:PlantMachinery 2025-10-31 08755323 frs-core:PlantMachinery 2024-11-01 2025-10-31 08755323 frs-core:PlantMachinery 2024-10-31 08755323 frs-core:WithinOneYear 2025-10-31 08755323 frs-core:ShareCapital 2025-10-31 08755323 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 08755323 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 08755323 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 08755323 frs-bus:SmallEntities 2024-11-01 2025-10-31 08755323 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 08755323 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 08755323 frs-bus:Director1 2024-11-01 2025-10-31 08755323 frs-countries:EnglandWales 2024-11-01 2025-10-31 08755323 2023-10-31 08755323 2024-10-31 08755323 2023-11-01 2024-10-31 08755323 frs-core:CurrentFinancialInstruments 2024-10-31 08755323 frs-core:Non-currentFinancialInstruments 2024-10-31 08755323 frs-core:BetweenOneFiveYears 2024-10-31 08755323 frs-core:PlantMachinery 2023-11-01 2024-10-31 08755323 frs-core:WithinOneYear 2024-10-31 08755323 frs-core:ShareCapital 2024-10-31 08755323 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 08755323
J S Demolition And Reclamation Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Yates & Co (Accountants) Limited
Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 08755323
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 192,060 128,472
192,060 128,472
CURRENT ASSETS
Debtors 5 88,684 114,086
Cash at bank and in hand 253,125 180,423
341,809 294,509
Creditors: Amounts Falling Due Within One Year 6 (92,322 ) (105,351 )
NET CURRENT ASSETS (LIABILITIES) 249,487 189,158
TOTAL ASSETS LESS CURRENT LIABILITIES 441,547 317,630
Creditors: Amounts Falling Due After More Than One Year 7 (62,035 ) (5,385 )
NET ASSETS 379,512 312,245
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 379,412 312,145
SHAREHOLDERS' FUNDS 379,512 312,245
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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 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 John Searle
Director
20/07/2026
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
J S Demolition And Reclamation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08755323 . The registered office is Wessex Downs Golf Club Cods Hill, Beenham, Reading, Berkshire, RG7 5QH.
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 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 25% on Cost
Motor Vehicles 20% on Cost
Fixtures & Fittings 25% on Cost
Computer Equipment 25% on Cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under 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 the profit and loss account as incurred.
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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 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: 5 (2024: 5)
5 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 326,340 111,171 430 1,771 439,712
Additions 110,352 - 119 - 110,471
Disposals (52,750 ) - - - (52,750 )
As at 31 October 2025 383,942 111,171 549 1,771 497,433
Depreciation
As at 1 November 2024 257,003 53,094 107 1,036 311,240
Provided during the period 30,322 11,636 91 184 42,233
Disposals (48,100 ) - - - (48,100 )
As at 31 October 2025 239,225 64,730 198 1,220 305,373
...CONTINUED
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Net Book Value
As at 31 October 2025 144,717 46,441 351 551 192,060
As at 1 November 2024 69,337 58,077 323 735 128,472
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Plant & Machinery 83,125 -
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 75,069 95,368
Other debtors 13,615 18,718
88,684 114,086
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 36,217 18,591
Bank loans and overdrafts 5,630 8,519
Other creditors 40,625 37,747
Taxation and social security 9,850 40,494
92,322 105,351
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 62,035 -
Bank loans - 5,385
62,035 5,385
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year - -
Later than one year and not later than five years 62,035 -
62,035 -
62,035 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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