Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 13003709 Mr John Ball iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13003709 2024-12-31 13003709 2025-12-31 13003709 2025-01-01 2025-12-31 13003709 frs-core:CurrentFinancialInstruments 2025-12-31 13003709 frs-core:ComputerEquipment 2025-12-31 13003709 frs-core:ComputerEquipment 2025-01-01 2025-12-31 13003709 frs-core:ComputerEquipment 2024-12-31 13003709 frs-core:FurnitureFittings 2025-12-31 13003709 frs-core:FurnitureFittings 2025-01-01 2025-12-31 13003709 frs-core:FurnitureFittings 2024-12-31 13003709 frs-core:MotorVehicles 2025-12-31 13003709 frs-core:MotorVehicles 2025-01-01 2025-12-31 13003709 frs-core:MotorVehicles 2024-12-31 13003709 frs-core:PlantMachinery 2025-12-31 13003709 frs-core:PlantMachinery 2025-01-01 2025-12-31 13003709 frs-core:PlantMachinery 2024-12-31 13003709 frs-core:ShareCapital 2025-12-31 13003709 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 13003709 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13003709 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 13003709 frs-bus:SmallEntities 2025-01-01 2025-12-31 13003709 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 13003709 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 13003709 frs-bus:Director1 2025-01-01 2025-12-31 13003709 frs-countries:EnglandWales 2025-01-01 2025-12-31 13003709 2023-12-31 13003709 2024-12-31 13003709 2024-01-01 2024-12-31 13003709 frs-core:CurrentFinancialInstruments 2024-12-31 13003709 frs-core:ShareCapital 2024-12-31 13003709 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 13003709
JB Enterprises (Sunningdale) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
THB LLP
1 & 2 Studley Court Mews Studley Court
Guildford Road
Chobham
Surrey
GU24 8EB
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13003709
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,455 24,097
18,455 24,097
CURRENT ASSETS
Stocks 5 23,013 27,166
Cash at bank and in hand 49,080 71,058
72,093 98,224
Creditors: Amounts Falling Due Within One Year 6 (90,372 ) (95,287 )
NET CURRENT ASSETS (LIABILITIES) (18,279 ) 2,937
TOTAL ASSETS LESS CURRENT LIABILITIES 176 27,034
NET ASSETS 176 27,034
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 175 27,033
SHAREHOLDERS' FUNDS 176 27,034
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 John Ball
Director
15/09/2026
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
JB Enterprises (Sunningdale) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13003709 . The registered office is 1 & 2 Studley Court Mews Studley Court, Guildford Road, Chobham, Surrey, GU24 8EB.
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:
Plant & Machinery 25% Reducing Balance
Motor Vehicles 20% Straight Line
Fixtures & Fittings 25% Reducing Balance
Computer Equipment 33% Straight Line
2.4. 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.
2.5. 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.
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: 1 (2024: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 21,866 19,900 - 3,665 45,431
Additions - - 111 1,397 1,508
As at 31 December 2025 21,866 19,900 111 5,062 46,939
Depreciation
As at 1 January 2025 12,447 6,633 - 2,254 21,334
Provided during the period 2,355 3,980 14 801 7,150
As at 31 December 2025 14,802 10,613 14 3,055 28,484
Net Book Value
As at 31 December 2025 7,064 9,287 97 2,007 18,455
As at 1 January 2025 9,419 13,267 - 1,411 24,097
5. Stocks
2025 2024
£ £
Stock 23,013 27,166
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,498 51
Other creditors 73,390 63,482
Taxation and social security 15,484 31,754
90,372 95,287
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1 1
Page 4