Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 10513696 Mr D C Edge iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10513696 2024-12-31 10513696 2025-12-31 10513696 2025-01-01 2025-12-31 10513696 frs-core:CurrentFinancialInstruments 2025-12-31 10513696 frs-core:Non-currentFinancialInstruments 2025-12-31 10513696 frs-core:ComputerEquipment 2025-12-31 10513696 frs-core:ComputerEquipment 2025-01-01 2025-12-31 10513696 frs-core:ComputerEquipment 2024-12-31 10513696 frs-core:FurnitureFittings 2025-12-31 10513696 frs-core:FurnitureFittings 2025-01-01 2025-12-31 10513696 frs-core:FurnitureFittings 2024-12-31 10513696 frs-core:MotorVehicles 2025-12-31 10513696 frs-core:MotorVehicles 2025-01-01 2025-12-31 10513696 frs-core:MotorVehicles 2024-12-31 10513696 frs-core:PlantMachinery 2025-12-31 10513696 frs-core:PlantMachinery 2025-01-01 2025-12-31 10513696 frs-core:PlantMachinery 2024-12-31 10513696 frs-core:ShareCapital 2025-12-31 10513696 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 10513696 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 10513696 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 10513696 frs-bus:SmallEntities 2025-01-01 2025-12-31 10513696 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 10513696 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 10513696 frs-bus:OrdinaryShareClass1 2025-01-01 2025-12-31 10513696 frs-bus:OrdinaryShareClass1 2025-12-31 10513696 frs-bus:Director1 2025-01-01 2025-12-31 10513696 frs-countries:EnglandWales 2025-01-01 2025-12-31 10513696 2023-12-31 10513696 2024-12-31 10513696 2024-01-01 2024-12-31 10513696 frs-core:CurrentFinancialInstruments 2024-12-31 10513696 frs-core:Non-currentFinancialInstruments 2024-12-31 10513696 frs-core:ShareCapital 2024-12-31 10513696 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10513696 frs-bus:OrdinaryShareClass1 2024-01-01 2024-12-31
Registered number: 10513696
JTT Electrical Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10513696
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 69,658 84,449
69,658 84,449
CURRENT ASSETS
Debtors 5 177,569 143,900
Cash at bank and in hand 65,711 51,083
243,280 194,983
Creditors: Amounts Falling Due Within One Year 6 (158,925 ) (89,976 )
NET CURRENT ASSETS (LIABILITIES) 84,355 105,007
TOTAL ASSETS LESS CURRENT LIABILITIES 154,013 189,456
Creditors: Amounts Falling Due After More Than One Year 7 (10,086 ) (41,149 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,414 ) (21,112 )
NET ASSETS 126,513 127,195
CAPITAL AND RESERVES
Called up share capital 8 51 51
Profit and Loss Account 126,462 127,144
SHAREHOLDERS' FUNDS 126,513 127,195
Page 1
Page 2
For the year ending 31 December 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 D C Edge
Director
1 September 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JTT Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10513696 . The registered office is Unit L15 Ring Road, Burntwood Business Park, Burntwood, WS7 3JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of section 1a "Small Entities" and the Companies Act 2006.  The financial statements have been prepared under the historical cost convention.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.  The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from Electrical installation services are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the service is provided.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributeable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets acquired under hire purchase contracts are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset.  The related obligations, net of future finance charges, are included in creditors.
Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.5. Taxation
Taxation for the year comprises current and deferred tax.  Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.  
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assesments in periods different from those in which they aare recognised in financial statements.  Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.6. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 17,393 110,133 2,098 5,187 134,811
Additions 3,441 - - 5,881 9,322
Disposals - - - (3,044 ) (3,044 )
As at 31 December 2025 20,834 110,133 2,098 8,024 141,089
Depreciation
As at 1 January 2025 9,547 36,768 921 3,126 50,362
Provided during the period 2,822 18,341 235 1,742 23,140
Disposals - - - (2,071 ) (2,071 )
As at 31 December 2025 12,369 55,109 1,156 2,797 71,431
Net Book Value
As at 31 December 2025 8,465 55,024 942 5,227 69,658
As at 1 January 2025 7,846 73,365 1,177 2,061 84,449
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 136,616 126,849
Prepayments and accrued income 27,101 5,970
Other debtors 13,852 11,081
177,569 143,900
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 24,915 27,403
Trade creditors 36,600 7,445
Bank loans and overdrafts 6,150 10,354
Corporation tax 37,182 18,872
Other taxes and social security 1,172 4,404
VAT 11,456 12,598
Other creditors 12,514 5,803
Accruals and deferred income 28,420 2,151
Director's loan account 516 946
158,925 89,976
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 10,086 35,002
Bank loans - 6,147
10,086 41,149
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
51 Ordinary Shares of £ 1.00 each 51 51
9. Other Commitments
Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to
£47,250 (2024: £59,850).
Page 5