Acorah Software Products - Accounts Production 19.3.600 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 03158510 Mr Paul Mullins Mrs Lynne Mullins true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03158510 2025-06-30 03158510 2026-06-30 03158510 2025-07-01 2026-06-30 03158510 frs-core:CurrentFinancialInstruments 2026-06-30 03158510 frs-core:ComputerEquipment 2026-06-30 03158510 frs-core:ComputerEquipment 2025-07-01 2026-06-30 03158510 frs-core:ComputerEquipment 2025-06-30 03158510 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-06-30 03158510 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-07-01 2026-06-30 03158510 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-06-30 03158510 frs-core:MotorVehicles 2026-06-30 03158510 frs-core:MotorVehicles 2025-07-01 2026-06-30 03158510 frs-core:MotorVehicles 2025-06-30 03158510 frs-core:PlantMachinery 2026-06-30 03158510 frs-core:PlantMachinery 2025-07-01 2026-06-30 03158510 frs-core:PlantMachinery 2025-06-30 03158510 frs-core:ShareCapital 2026-06-30 03158510 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 03158510 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 03158510 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 03158510 frs-bus:SmallEntities 2025-07-01 2026-06-30 03158510 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 03158510 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 03158510 1 2025-07-01 2026-06-30 03158510 frs-bus:Director1 2025-07-01 2026-06-30 03158510 frs-bus:CompanySecretary1 2025-07-01 2026-06-30 03158510 frs-countries:EnglandWales 2025-07-01 2026-06-30 03158510 2024-06-30 03158510 2025-06-30 03158510 2024-07-01 2025-06-30 03158510 frs-core:CurrentFinancialInstruments 2025-06-30 03158510 frs-core:ShareCapital 2025-06-30 03158510 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: 03158510
J.J. Mullins (Civil Engineering) Limited
Unaudited Financial Statements
For The Year Ended 30 June 2026
Verve Accountancy Limited
116 -118 Towngate
Leyland
Lancashire
PR25 2LQ
J.J. Mullins (Civil Engineering) Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
J.J. Mullins (Civil Engineering) Limited
Balance Sheet
As At 30 June 2026
Balance Sheet
Registered number: 03158510

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 503,673 |  | 546,278
|  |  | 503,673 |  | 546,278
CURRENT ASSETS
Stocks | 5 | 125,683 |  | 125,683 |
Debtors | 6 | 773 |  | 26,172 |
Cash at bank and in hand |  | 9,802 |  | 8,412 |
|  | 136,258 |  | 160,267 |
Creditors: Amounts Falling Due Within One Year | 7 | (618,721 ) |  | (447,846 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (482,463 ) |  | (287,579 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 21,210 |  | 258,699
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (7,000 )
NET ASSETS |  |  | 21,210 |  | 251,699
CAPITAL AND RESERVES
Called up share capital | 8 |  | 20,000 |  | 20,000
Profit and Loss Account |  |  | 1,210 |  | 231,699
SHAREHOLDERS' FUNDS |  |  | 21,210 |  | 251,699

Page 1
Page 2
J.J. Mullins (Civil Engineering) Limited
Balance Sheet (continued)
As At 30 June 2026
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 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 Paul Mullins Director
22nd July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
J.J. Mullins (Civil Engineering) Limited
Notes to the Financial Statements
For The Year Ended 30 June 2026
Notes to the Financial Statements
1. General Information
J.J. Mullins (Civil Engineering) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03158510 . The registered office is Oakhurst Cottage Off Wigan Road, Westhoughton, Bolton, BL5 2BT.
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.
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:

Freehold | 20% reducing balance
Plant & Machinery | 15% reducing balance
Motor Vehicles | 25% reducing balance
Computer Equipment | 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.
Page 3
Page 4
J.J. Mullins (Civil Engineering) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
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.
2.6. Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related
service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will
lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date
in which the employees render the related service, the liability is measured on a discounted present value
basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which
it arises
2.7. Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained
in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings
comprise a small group
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 8)
5 8
Page 4
Page 5
J.J. Mullins (Civil Engineering) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 1 July 2025 | 323,689 | 969,617 | 206,080 | 10,351 | 1,509,737
Additions | - | - | - | 1,420 | 1,420
As at 30 June 2026 | 323,689 | 969,617 | 206,080 | 11,771 | 1,511,157
Depreciation
As at 1 July 2025 | 57,870 | 711,221 | 187,762 | 6,606 | 963,459
Provided during the period | 125 | 38,759 | 4,579 | 562 | 44,025
As at 30 June 2026 | 57,995 | 749,980 | 192,341 | 7,168 | 1,007,484
Net Book Value
As at 30 June 2026 | 265,694 | 219,637 | 13,739 | 4,603 | 503,673
As at 1 July 2025 | 265,819 | 258,396 | 18,318 | 3,745 | 546,278

5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Raw Materials and Consumables | 125,683 |  | 125,683

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 25,522
VAT | 773 |  | 650
| 773 |  | 26,172

Page 5
Page 6
J.J. Mullins (Civil Engineering) Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2026
7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 1,041
Trade creditors | 7,805 |  | 2,166
P.A.Y.E | 1,037 |  | 1,146
Net wages | 3,343 |  | -
Pension Payable | 197 |  | 196
Accruals and deferred income | 2,000 |  | 2,000
Directors' loan accounts | 604,339 |  | 441,297
| 618,721 |  | 447,846

8. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20,000 |  | 20,000

9. Related Party Transactions
100% of the shares are owned by JJ Mullins Limited, a company owned by Mr P A & L Mullins, a director.
10. Ultimate Controlling Party
JJ Mullins (Civil Engineering) Limited is a subsidiary of JJ Mullins Limited, incorporated in England.
Page 6