Acorah Software Products - Accounts Production 19.3.600 false true 28 February 2025 1 March 2024 false 1 March 2025 28 February 2026 28 February 2026 06068223 Mr Richard Cox Mr John Cox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06068223 2025-02-28 06068223 2026-02-28 06068223 2025-03-01 2026-02-28 06068223 frs-core:CurrentFinancialInstruments 2026-02-28 06068223 frs-core:ComputerEquipment 2026-02-28 06068223 frs-core:ComputerEquipment 2025-03-01 2026-02-28 06068223 frs-core:ComputerEquipment 2025-02-28 06068223 frs-core:MotorVehicles 2026-02-28 06068223 frs-core:MotorVehicles 2025-03-01 2026-02-28 06068223 frs-core:MotorVehicles 2025-02-28 06068223 frs-core:PlantMachinery 2026-02-28 06068223 frs-core:PlantMachinery 2025-03-01 2026-02-28 06068223 frs-core:PlantMachinery 2025-02-28 06068223 frs-core:ShareCapital 2026-02-28 06068223 frs-core:RetainedEarningsAccumulatedLosses 2026-02-28 06068223 frs-bus:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 06068223 frs-bus:FilletedAccounts 2025-03-01 2026-02-28 06068223 frs-bus:SmallEntities 2025-03-01 2026-02-28 06068223 frs-bus:AuditExempt-NoAccountantsReport 2025-03-01 2026-02-28 06068223 frs-bus:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 06068223 frs-bus:Director1 2025-03-01 2026-02-28 06068223 frs-bus:Director1 2025-02-28 06068223 frs-bus:Director1 2026-02-28 06068223 frs-bus:Director2 2025-03-01 2026-02-28 06068223 frs-bus:Director2 2025-02-28 06068223 frs-bus:Director2 2026-02-28 06068223 frs-core:CurrentFinancialInstruments 1 2026-02-28 06068223 frs-countries:EnglandWales 2025-03-01 2026-02-28 06068223 2024-02-29 06068223 2025-02-28 06068223 2024-03-01 2025-02-28 06068223 frs-core:CurrentFinancialInstruments 2025-02-28 06068223 frs-core:ShareCapital 2025-02-28 06068223 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 06068223 frs-core:CurrentFinancialInstruments 1 2025-02-28
Registered number: 06068223
John Cox & Son Motor Engineers Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2026
SRL ACCOUNTING LIMITED
Unit 7a Waterside Business Park Waterside
Chesham
Buckinghamshire
HP5 1PE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 06068223
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,754 53,101
41,754 53,101
CURRENT ASSETS
Debtors 5 4,594 8,879
Cash at bank and in hand 205,978 227,125
210,572 236,004
Creditors: Amounts Falling Due Within One Year 6 (50,691 ) (58,848 )
NET CURRENT ASSETS (LIABILITIES) 159,881 177,156
TOTAL ASSETS LESS CURRENT LIABILITIES 201,635 230,257
NET ASSETS 201,635 230,257
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 200,635 229,257
SHAREHOLDERS' FUNDS 201,635 230,257
Page 1
Page 2
For the year ending 28 February 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 Richard Cox
Director
Mr John Cox
Director
5 August 2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
John Cox & Son Motor Engineers Ltd Registered number 06068223 is a limited by shares company incorporated in England & Wales. The Registered Office is Unit 7a Waterside Business Park Waterside, Chesham, Buckinghamshire, HP5 1PE.
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 the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 reducing balance
Motor Vehicles 25% on reducing balance
Computer Equipment 33% straight line
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2025: 5)
5 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2025 49,770 75,567 3,913 129,250
Additions 3,598 - 1,266 4,864
As at 28 February 2026 53,368 75,567 5,179 134,114
Depreciation
As at 1 March 2025 39,709 33,008 3,432 76,149
Provided during the period 4,950 10,639 622 16,211
As at 28 February 2026 44,659 43,647 4,054 92,360
Net Book Value
As at 28 February 2026 8,709 31,920 1,125 41,754
As at 1 March 2025 10,061 42,559 481 53,101
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5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 3,594 3,701
Directors' loan accounts - 4,178
Called up share capital not paid 1,000 1,000
4,594 8,879
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 17,402 11,109
Corporation tax 18,539 31,068
VAT 6,558 9,294
Other creditors 3,397 2,511
PAYE Creditor 1,075 1,389
Accruals and deferred income 3,720 3,477
50,691 58,848
7. Share Capital
2026 2025
£ £
Called Up Share Capital not Paid 1,000 1,000
Amount of Allotted, Called Up Share Capital 1,000 1,000
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2025 Amounts advanced Amounts repaid Amounts written off As at 28 February 2026
£ £ £ £ £
Mr Richard Cox 4,178 - 4,178 - -
Mr John Cox 4,178 - 4,178 - -
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
9. Dividends
2026 2025
£ £
On equity shares:
Final dividend paid 82,846 73,991
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