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 10413286 Mr Jeffrey Malone iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10413286 2024-10-31 10413286 2025-10-31 10413286 2024-11-01 2025-10-31 10413286 frs-core:CurrentFinancialInstruments 2025-10-31 10413286 frs-core:Non-currentFinancialInstruments 2025-10-31 10413286 frs-core:BetweenOneFiveYears 2025-10-31 10413286 frs-core:ComputerEquipment 2025-10-31 10413286 frs-core:ComputerEquipment 2024-11-01 2025-10-31 10413286 frs-core:ComputerEquipment 2024-10-31 10413286 frs-core:FurnitureFittings 2025-10-31 10413286 frs-core:FurnitureFittings 2024-11-01 2025-10-31 10413286 frs-core:FurnitureFittings 2024-10-31 10413286 frs-core:NetGoodwill 2025-10-31 10413286 frs-core:NetGoodwill 2024-11-01 2025-10-31 10413286 frs-core:NetGoodwill 2024-10-31 10413286 frs-core:MotorVehicles 2025-10-31 10413286 frs-core:MotorVehicles 2024-11-01 2025-10-31 10413286 frs-core:MotorVehicles 2024-10-31 10413286 frs-core:PlantMachinery 2025-10-31 10413286 frs-core:PlantMachinery 2024-11-01 2025-10-31 10413286 frs-core:PlantMachinery 2024-10-31 10413286 frs-core:WithinOneYear 2025-10-31 10413286 frs-core:ShareCapital 2025-10-31 10413286 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 10413286 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 10413286 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 10413286 frs-bus:SmallEntities 2024-11-01 2025-10-31 10413286 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 10413286 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 10413286 frs-bus:Director1 2024-11-01 2025-10-31 10413286 frs-bus:Director1 2024-10-31 10413286 frs-bus:Director1 2025-10-31 10413286 frs-core:CurrentFinancialInstruments 1 2025-10-31 10413286 frs-countries:EnglandWales 2024-11-01 2025-10-31 10413286 2023-10-31 10413286 2024-10-31 10413286 2023-11-01 2024-10-31 10413286 frs-core:CurrentFinancialInstruments 2024-10-31 10413286 frs-core:Non-currentFinancialInstruments 2024-10-31 10413286 frs-core:BetweenOneFiveYears 2024-10-31 10413286 frs-core:WithinOneYear 2024-10-31 10413286 frs-core:ShareCapital 2024-10-31 10413286 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 10413286 frs-core:CurrentFinancialInstruments 1 2024-10-31 10413286 frs-core:CurrentFinancialInstruments 2 2024-10-31
Registered number: 10413286
JBM Podiatry Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 10413286
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 3,500 4,000
Tangible Assets 5 34,147 40,342
37,647 44,342
CURRENT ASSETS
Stocks 6 2,000 750
Debtors 7 43,981 19,237
Cash at bank and in hand 12,409 14,847
58,390 34,834
Creditors: Amounts Falling Due Within One Year 8 (58,022 ) (38,622 )
NET CURRENT ASSETS (LIABILITIES) 368 (3,788 )
TOTAL ASSETS LESS CURRENT LIABILITIES 38,015 40,554
Creditors: Amounts Falling Due After More Than One Year 9 (37,883 ) (40,386 )
NET ASSETS 132 168
CAPITAL AND RESERVES
Called up share capital 11 1 1
Profit and Loss Account 131 167
SHAREHOLDERS' FUNDS 132 168
Page 1
Page 2
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 Jeffrey Malone
Director
28th July 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JBM Podiatry Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10413286 . The registered office is 82 High Street, Golborne, Warrington, WA3 3DA.
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.
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. It is amortised to the profit and loss account over its estimated economic life of .... years.
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 20% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
2.5. 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.
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
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: 4 (2024: 6)
4 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 5,000
As at 31 October 2025 5,000
Amortisation
As at 1 November 2024 1,000
Provided during the period 500
As at 31 October 2025 1,500
Net Book Value
As at 31 October 2025 3,500
As at 1 November 2024 4,000
Page 4
Page 5
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 November 2024 30,522 26,710 4,822 874 62,928
Additions 3,000 - 170 422 3,592
Disposals - - (221 ) - (221 )
As at 31 October 2025 33,522 26,710 4,771 1,296 66,299
Depreciation
As at 1 November 2024 11,852 6,678 3,183 873 22,586
Provided during the period 4,334 5,008 304 141 9,787
Disposals - - (221 ) - (221 )
As at 31 October 2025 16,186 11,686 3,266 1,014 32,152
Net Book Value
As at 31 October 2025 17,336 15,024 1,505 282 34,147
As at 1 November 2024 18,670 20,032 1,639 1 40,342
6. Stocks
2025 2024
£ £
Stock 2,000 750
7. Debtors
2025 2024
£ £
Due within one year
Other debtors 1,662 1,662
Director's loan account 30,000 11,500
31,662 13,162
Due after more than one year
Corporation tax recoverable assets 12,319 6,075
43,981 19,237
Page 5
Page 6
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 7,648 11,648
Bank loans and overdrafts 16,497 3,775
Corporation tax 22,447 6,374
Other taxes and social security 11,316 8,671
Other creditors - 7,000
Other creditors (1) 114 225
Other creditors (2) - 929
58,022 38,622
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 9,329 15,053
Bank loans 28,554 25,333
37,883 40,386
10. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 7,648 11,648
Later than one year and not later than five years 9,329 15,053
16,977 26,701
16,977 26,701
11. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
12. 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 Jeffrey Malone 11,500 18,500 - - 30,000
The above loan is unsecured, interest free and repayable on demand.
Page 6