Acorah Software Products - Accounts Production 19.4.351 false true 27 February 2025 28 February 2024 false 28 February 2025 27 February 2026 27 February 2026 06496176 Mr Garon Pearce Mrs Krina Pearce Mrs Krina Pearce iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06496176 2025-02-27 06496176 2026-02-27 06496176 2025-02-28 2026-02-27 06496176 frs-core:CurrentFinancialInstruments 2026-02-27 06496176 frs-core:Non-currentFinancialInstruments 2026-02-27 06496176 frs-core:ComputerEquipment 2026-02-27 06496176 frs-core:ComputerEquipment 2025-02-28 2026-02-27 06496176 frs-core:ComputerEquipment 2025-02-27 06496176 frs-core:MotorVehicles 2026-02-27 06496176 frs-core:MotorVehicles 2025-02-28 2026-02-27 06496176 frs-core:MotorVehicles 2025-02-27 06496176 frs-core:PlantMachinery 2026-02-27 06496176 frs-core:PlantMachinery 2025-02-28 2026-02-27 06496176 frs-core:PlantMachinery 2025-02-27 06496176 frs-core:ShareCapital 2026-02-27 06496176 frs-core:RetainedEarningsAccumulatedLosses 2026-02-27 06496176 frs-bus:PrivateLimitedCompanyLtd 2025-02-28 2026-02-27 06496176 frs-bus:FilletedAccounts 2025-02-28 2026-02-27 06496176 frs-bus:SmallEntities 2025-02-28 2026-02-27 06496176 frs-bus:AuditExempt-NoAccountantsReport 2025-02-28 2026-02-27 06496176 frs-bus:SmallCompaniesRegimeForAccounts 2025-02-28 2026-02-27 06496176 frs-bus:Director1 2025-02-28 2026-02-27 06496176 frs-bus:Director1 2025-02-27 06496176 frs-bus:Director1 2026-02-27 06496176 frs-bus:Director2 2025-02-28 2026-02-27 06496176 frs-bus:Director2 2025-02-27 06496176 frs-bus:Director2 2026-02-27 06496176 frs-bus:CompanySecretary1 2025-02-28 2026-02-27 06496176 frs-countries:EnglandWales 2025-02-28 2026-02-27 06496176 2024-02-27 06496176 2025-02-27 06496176 2024-02-28 2025-02-27 06496176 frs-core:CurrentFinancialInstruments 2025-02-27 06496176 frs-core:Non-currentFinancialInstruments 2025-02-27 06496176 frs-core:ShareCapital 2025-02-27 06496176 frs-core:RetainedEarningsAccumulatedLosses 2025-02-27
Registered number: 06496176
GJP Fabrications & Installations Limited
Unaudited Financial Statements
For The Year Ended 27 February 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06496176
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 34,444 40,643
34,444 40,643
CURRENT ASSETS
Debtors 5 121,745 99,209
Cash at bank and in hand 9,613 -
131,358 99,209
Creditors: Amounts Falling Due Within One Year 6 (165,099 ) (124,460 )
NET CURRENT ASSETS (LIABILITIES) (33,741 ) (25,251 )
TOTAL ASSETS LESS CURRENT LIABILITIES 703 15,392
Creditors: Amounts Falling Due After More Than One Year 7 - (3,334 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (10,161 )
NET ASSETS 703 1,897
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account 701 1,895
SHAREHOLDERS' FUNDS 703 1,897
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For the year ending 27 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 Garon Pearce
Director
10 September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
GJP Fabrications & Installations Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06496176 . The registered office is Unit 6a Ohio Grove, Hot Lane Industrial Estate, Stoke-On-Trent, ST6 2BL.
The presentation currency of the financial statements is the Pound Sterling (£).
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 represents net invoiced sales of goods and services, excluding value added tax.
Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.
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 20% Reducing Balance
Computer Equipment 25% Reducing Balance
2.4. 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: 4)
4 4
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4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 28 February 2025 33,812 93,613 2,385 129,810
Additions 1,016 - - 1,016
As at 27 February 2026 34,828 93,613 2,385 130,826
Depreciation
As at 28 February 2025 10,681 77,890 596 89,167
Provided during the period 3,622 3,145 448 7,215
As at 27 February 2026 14,303 81,035 1,044 96,382
Net Book Value
As at 27 February 2026 20,525 12,578 1,341 34,444
As at 28 February 2025 23,131 15,723 1,789 40,643
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 16,399 10,000
Other debtors 105,346 89,209
121,745 99,209
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 9,117 1,886
Bank loans and overdrafts 6,769 14,873
Other loans 9,240 -
Other creditors 5,228 3,796
Taxation and social security 134,745 103,905
165,099 124,460
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 3,334
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 28 February 2025 Amounts advanced Amounts repaid Amounts written off As at 27 February 2026
£ £ £ £ £
Mr Garon Pearce 51,661 72,072 51,661 - 72,072
Mrs Krina Pearce 9,884 9,593 9,884 - 9,593
The above loans have been repaid within nine months of the year end.
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