Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 OC375313 Mrs C Woods Mr J Woods iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure OC375313 2025-03-31 OC375313 2026-03-31 OC375313 2025-04-01 2026-03-31 OC375313 frs-core:CurrentFinancialInstruments 2026-03-31 OC375313 frs-core:Non-currentFinancialInstruments 2026-03-31 OC375313 frs-core:BetweenOneFiveYears 2026-03-31 OC375313 frs-core:FurnitureFittings 2026-03-31 OC375313 frs-core:FurnitureFittings 2025-04-01 2026-03-31 OC375313 frs-core:FurnitureFittings 2025-03-31 OC375313 frs-core:MotorVehicles 2026-03-31 OC375313 frs-core:MotorVehicles 2025-04-01 2026-03-31 OC375313 frs-core:MotorVehicles 2025-03-31 OC375313 frs-core:PlantMachinery 2026-03-31 OC375313 frs-core:PlantMachinery 2025-04-01 2026-03-31 OC375313 frs-core:PlantMachinery 2025-03-31 OC375313 frs-core:WithinOneYear 2026-03-31 OC375313 frs-bus:LimitedLiabilityPartnershipLLP 2025-04-01 2026-03-31 OC375313 frs-bus:LimitedLiabilityPartnershipsSORP 2025-04-01 2026-03-31 OC375313 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 OC375313 frs-bus:SmallEntities 2025-04-01 2026-03-31 OC375313 frs-bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 OC375313 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 OC375313 frs-countries:EnglandWales 2025-04-01 2026-03-31 OC375313 frs-bus:PartnerLLP1 2025-04-01 2026-03-31 OC375313 frs-bus:PartnerLLP2 2025-04-01 2026-03-31 OC375313 2024-03-31 OC375313 2025-03-31 OC375313 2024-04-01 2025-03-31 OC375313 frs-core:CurrentFinancialInstruments 2025-03-31 OC375313 frs-core:Non-currentFinancialInstruments 2025-03-31 OC375313 frs-core:BetweenOneFiveYears 2025-03-31 OC375313 frs-core:WithinOneYear 2025-03-31
Registered number: OC375313
J & C Woods LLP
Unaudited Financial Statements
For The Year Ended 31 March 2026
Bishops Chartered Accountants
J & C Woods LLP
Contents
Contents

| Page
--- | ---
LLP Information | 1
Accountants' Report | 2
Balance Sheet | 3—4
Notes to the Financial Statements | 5—7

Page 1
J & C Woods LLP
LLP Information
For The Year Ended 31 March 2026
LLP Information

Designated Members | Mrs C Woods
| Mr J Woods
LLP Registration Number | OC375313
Registered Office | Springfield Farm Knoll Lane
| Little Hoole
| Preston
| Lancashire
| PR4 4TB
Accountants | Bishops Chartered Accountants
| Bishops Phoenix Park
| Blakewater Road
| Blackburn
| Lancashire
| BB1 5BG

Page 1
Page 2
J & C Woods LLP
Accountants' Report
For The Year Ended 31 March 2026
Accountants' Report
Chartered Accountants' report to the partners on the preparation of the unaudited statutory accounts of J & C Woods LLP for the year ended 31 March 2026
In order to assist you to fulfil your duties under the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, we have prepared for your approval the accounts of J & C Woods LLP for the year ended 31 March 2026 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the partners of J & C Woods LLP, as a body, in accordance with the terms of our engagement letter dated 04 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of J & C Woods LLP and state those matters that we have agreed to state to the partners of J & C Woods LLP, as a body, in this report in accordance with AAF 2/10 as detailed at ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J & C Woods LLP and its partners, as a body, for our work or for this report.
It is your duty to ensure that J & C Woods LLP has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of J & C Woods LLP. You consider that J & C Woods LLP is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of J & C Woods LLP. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

03/08/2026

Bishops Chartered Accountants
Bishops Phoenix Park
Blakewater Road
Blackburn
Lancashire
BB1 5BG
Page 2
Page 3
J & C Woods LLP
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: OC375313

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 83,108 |  | 46,188
|  |  | 83,108 |  | 46,188
CURRENT ASSETS
Stocks | 5 | 11,500 |  | 12,000 |
Debtors | 6 | 5,785 |  | 4,631 |
Cash at bank and in hand |  | 200 |  | 1,450 |
|  | 17,485 |  | 18,081 |
Creditors: Amounts Falling Due Within One Year | 7 | (74,505 ) |  | (56,177 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (57,020 ) |  | (38,096 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 26,088 |  | 8,092
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (34,242 ) |  | (16,581 )
NET LIABILITIES ATTRIBUTABLE TO MEMBERS |  |  | (8,154 ) |  | (8,489 )
REPRESENTED BY:
Loans and other debts due to members
Other amounts |  | 235,483 |  | 129,361 |
|  |  | 235,483 |  | 129,361
Equity
Members' other interests
Members' capital |  | (243,637) |  | (137,850) |
|  |  | (243,637) |  | (137,850)
|  |  | (8,154) |  | (8,489)

...CONTINUED
Page 3
Page 4
J & C Woods LLP
Balance Sheet (continued)
As At 31 March 2026

TOTAL MEMBERS' INTEREST
Loans and other debts due to members |  |  | 235,483 |  | 129,361
Members' other interests |  |  | (243,637) |  | (137,850)
|  |  | (8,154) |  | (8,489)

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)
The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.
The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.
On behalf of the members

Mrs C Woods Designated Member | Mr J Woods Designated Member
03/08/2026

The notes on pages 5 to 7 form part of these financial statements.
Page 4
Page 5
J & C Woods LLP
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
J & C Woods LLP is a limited liability partnership, incorporated in England & Wales, registered number OC375313 . The Registered Office is Springfield Farm Knoll Lane, Little Hoole, Preston, Lancashire, PR4 4TB.
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 applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).
The financial statements are prepared in sterling which is the functional currency of the LLP.
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% reducing balance basis
Motor Vehicles | 25% reducing balance basis
Fixtures & Fittings | 25% reducing balance basis

Page 5
Page 6
J & C Woods LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
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 LLP. 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.
2.5. 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.
3. Average Number of Employees
Average number of employees, including members with contracts of employment, during the year was: 6 (2025: 3)
6 3
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 147,875 | 14,800 | 2,900 | 165,575
Additions | 9,525 | 55,995 | - | 65,520
Disposals | (1,989 ) | (14,800 ) | - | (16,789 )
As at 31 March 2026 | 155,411 | 55,995 | 2,900 | 214,306
Depreciation
As at 1 April 2025 | 106,691 | 11,971 | 725 | 119,387
Provided during the period | 10,848 | 13,999 | 544 | 25,391
Disposals | (1,609 ) | (11,971 ) | - | (13,580 )
As at 31 March 2026 | 115,930 | 13,999 | 1,269 | 131,198
Net Book Value
As at 31 March 2026 | 39,481 | 41,996 | 1,631 | 83,108
As at 1 April 2025 | 41,184 | 2,829 | 2,175 | 46,188

Page 6
Page 7
J & C Woods LLP
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 11,500 |  | 12,000

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 5,785 |  | 4,631

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 19,838 |  | 9,861
Trade creditors | 35,841 |  | 41,224
Bank loans and overdrafts | 15,958 |  | -
Other creditors | 1,696 |  | 3,635
Taxation and social security | 1,172 |  | 1,457
| 74,505 |  | 56,177

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 34,242 |  | 16,581

9. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 19,838 |  | 9,861
Later than one year and not later than five years | 34,242 |  | 16,581
| 54,080 |  | 26,442
| 54,080 |  | 26,442

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