Acorah Software Products - Accounts Production 19.3.600 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 09861422 Mr Darren Jones Mrs Tara Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09861422 2025-03-31 09861422 2026-03-31 09861422 2025-04-01 2026-03-31 09861422 frs-core:CurrentFinancialInstruments 2026-03-31 09861422 frs-core:Non-currentFinancialInstruments 2026-03-31 09861422 frs-core:BetweenOneFiveYears 2026-03-31 09861422 frs-core:MotorVehicles 2026-03-31 09861422 frs-core:MotorVehicles 2025-04-01 2026-03-31 09861422 frs-core:MotorVehicles 2025-03-31 09861422 frs-core:PlantMachinery 2026-03-31 09861422 frs-core:PlantMachinery 2025-04-01 2026-03-31 09861422 frs-core:PlantMachinery 2025-03-31 09861422 frs-core:WithinOneYear 2026-03-31 09861422 frs-core:ShareCapital 2026-03-31 09861422 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 09861422 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09861422 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 09861422 frs-bus:SmallEntities 2025-04-01 2026-03-31 09861422 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09861422 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09861422 frs-bus:Director1 2025-04-01 2026-03-31 09861422 frs-bus:Director1 2025-03-31 09861422 frs-bus:Director1 2026-03-31 09861422 frs-bus:Director2 2025-04-01 2026-03-31 09861422 frs-countries:EnglandWales 2025-04-01 2026-03-31 09861422 2024-03-31 09861422 2025-03-31 09861422 2024-04-01 2025-03-31 09861422 frs-core:CurrentFinancialInstruments 2025-03-31 09861422 frs-core:Non-currentFinancialInstruments 2025-03-31 09861422 frs-core:BetweenOneFiveYears 2025-03-31 09861422 frs-core:WithinOneYear 2025-03-31 09861422 frs-core:ShareCapital 2025-03-31 09861422 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 09861422
DJ Construction (Shropshire) Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Hudson LM Limited
Castle Court
Castle Street
Whittington, Oswestry
Shropshire
SY11 4DF
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09861422
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 564,412 453,262
564,412 453,262
CURRENT ASSETS
Stocks 5 1,000 -
Debtors 6 311,348 310,389
Cash at bank and in hand 101,723 63,975
414,071 374,364
Creditors: Amounts Falling Due Within One Year 7 (230,851 ) (244,940 )
NET CURRENT ASSETS (LIABILITIES) 183,220 129,424
TOTAL ASSETS LESS CURRENT LIABILITIES 747,632 582,686
Creditors: Amounts Falling Due After More Than One Year 8 (98,395 ) (84,485 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (107,239 ) (86,120 )
NET ASSETS 541,998 412,081
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 541,898 411,981
SHAREHOLDERS' FUNDS 541,998 412,081
Page 1
Page 2
For the year ending 31 March 2026 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 Darren Jones
Director
28 July 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
DJ Construction (Shropshire) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09861422 . The registered office is Oakhurst House Kinnerley, Oswestry, Shropshire, SY10 8EL.
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 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
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. 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.
2.6. 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 (2025: 3)
4 3
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 April 2025 557,356 148,360 705,716
Additions 190,018 43,336 233,354
Disposals (28,000 ) (19,500 ) (47,500 )
As at 31 March 2026 719,374 172,196 891,570
Depreciation
As at 1 April 2025 220,299 32,155 252,454
...CONTINUED
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Provided during the period 77,197 22,404 99,601
Disposals (15,576 ) (9,321 ) (24,897 )
As at 31 March 2026 281,920 45,238 327,158
Net Book Value
As at 31 March 2026 437,454 126,958 564,412
As at 1 April 2025 337,057 116,205 453,262
5. Stocks
2026 2025
£ £
Stock 1,000 -
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 202,144 231,880
Prepayments and accrued income 2,684 4,321
Amounts due from related parties 20,000 20,000
VAT 16,052 2,967
Directors' loan accounts 52,686 51,221
293,566 310,389
Due after more than one year
Recoverable tax 17,782 -
311,348 310,389
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 93,451 31,116
Trade creditors 45,689 83,983
Bank loans and overdrafts - 10,000
Corporation tax 40,245 10,922
Other taxes and social security 16,042 12,911
Net wages 15,367 -
Accruals and deferred income 2,209 76,042
Amounts owed to related parties 17,848 19,966
230,851 244,940
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8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 98,395 79,485
Other Loans - 5,000
98,395 84,485
9. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 93,451 31,116
Later than one year and not later than five years 98,395 79,485
191,846 110,601
191,846 110,601
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mr Darren Jones 51,221 73,715 72,250 - 52,686
The above loan is unsecured, interest free and repayable on demand.
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