Acorah Software Products - Accounts Production 19.3.600 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 SC385014 Mr M Mccafferty Ms J McIntosh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC385014 2025-04-30 SC385014 2026-04-30 SC385014 2025-05-01 2026-04-30 SC385014 frs-core:CurrentFinancialInstruments 2026-04-30 SC385014 frs-core:Non-currentFinancialInstruments 2026-04-30 SC385014 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-05-01 2026-04-30 SC385014 frs-core:FurnitureFittings 2026-04-30 SC385014 frs-core:FurnitureFittings 2025-05-01 2026-04-30 SC385014 frs-core:FurnitureFittings 2025-04-30 SC385014 frs-core:NetGoodwill 2026-04-30 SC385014 frs-core:NetGoodwill 2025-05-01 2026-04-30 SC385014 frs-core:NetGoodwill 2025-04-30 SC385014 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-04-30 SC385014 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-05-01 2026-04-30 SC385014 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-30 SC385014 frs-core:MotorVehicles 2026-04-30 SC385014 frs-core:MotorVehicles 2025-05-01 2026-04-30 SC385014 frs-core:MotorVehicles 2025-04-30 SC385014 frs-core:OtherResidualIntangibleAssets 2026-04-30 SC385014 frs-core:OtherResidualIntangibleAssets 2025-05-01 2026-04-30 SC385014 frs-core:OtherResidualIntangibleAssets 2025-04-30 SC385014 frs-core:PlantMachinery 2026-04-30 SC385014 frs-core:PlantMachinery 2025-05-01 2026-04-30 SC385014 frs-core:PlantMachinery 2025-04-30 SC385014 frs-core:RevaluationReserve 2025-05-01 2026-04-30 SC385014 frs-core:RevaluationReserve 2025-04-30 SC385014 frs-core:RevaluationReserve 2026-04-30 SC385014 frs-core:ShareCapital 2026-04-30 SC385014 frs-core:RetainedEarningsAccumulatedLosses 2025-05-01 2026-04-30 SC385014 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2025-04-30 SC385014 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 SC385014 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 SC385014 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 SC385014 frs-bus:SmallEntities 2025-05-01 2026-04-30 SC385014 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 SC385014 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 SC385014 frs-bus:Director1 2025-05-01 2026-04-30 SC385014 frs-bus:Director2 2025-05-01 2026-04-30 SC385014 frs-countries:Scotland 2025-05-01 2026-04-30 SC385014 2024-04-30 SC385014 2025-04-30 SC385014 2024-05-01 2025-04-30 SC385014 frs-core:CurrentFinancialInstruments 2025-04-30 SC385014 frs-core:Non-currentFinancialInstruments 2025-04-30 SC385014 frs-core:RevaluationReserve 2025-04-30 SC385014 frs-core:ShareCapital 2025-04-30 SC385014 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30
Registered number: SC385014
Jbs Fabrication Ltd.
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: SC385014
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 46,954 70,318
Tangible Assets 5 4,764,952 1,426,117
4,811,906 1,496,435
CURRENT ASSETS
Stocks 6 1,525,502 856,311
Debtors 7 2,074,170 2,027,518
Cash at bank and in hand 869,298 587,472
4,468,970 3,471,301
Creditors: Amounts Falling Due Within One Year 8 (2,163,278 ) (1,595,995 )
NET CURRENT ASSETS (LIABILITIES) 2,305,692 1,875,306
TOTAL ASSETS LESS CURRENT LIABILITIES 7,117,598 3,371,741
Creditors: Amounts Falling Due After More Than One Year 9 (766,087 ) (1,063,566 )
NET ASSETS 6,351,511 2,308,175
CAPITAL AND RESERVES
Called up share capital 10 101 101
Revaluation reserve 11 3,400,000 -
Profit and Loss Account 2,951,410 2,308,074
SHAREHOLDERS' FUNDS 6,351,511 2,308,175
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For the year ending 30 April 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 M Mccafferty
Director
Ms J McIntosh
Director
14/08/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jbs Fabrication Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC385014 . The registered office is Goldwells House, Grange Road, Peterhead, Aberdeenshire, AB42 1WN.
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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the Profit and Loss over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are patents. It is amortised to the Profit and Loss account over its estimated economic life of 10 years.
2.5. 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 2% Straight Line
Plant & Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures & Fittings 20% Reducing Balance
2.6. 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.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. 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: 50 (2025: 47)
50 47
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 May 2025 233,597 5,866 239,463
As at 30 April 2026 233,597 5,866 239,463
Amortisation
As at 1 May 2025 163,283 5,862 169,145
Provided during the period 23,360 4 23,364
As at 30 April 2026 186,643 5,866 192,509
Net Book Value
As at 30 April 2026 46,954 - 46,954
As at 1 May 2025 70,314 4 70,318
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost or Valuation
As at 1 May 2025 1,366,463 315,389 51,921 140,048 1,873,821
Additions - 14,970 - 5,105 20,075
Revaluation - 3,400,000 - - 3,400,000
As at 30 April 2026 1,366,463 3,730,359 51,921 145,153 5,293,896
Depreciation
As at 1 May 2025 71,098 237,903 46,829 91,874 447,704
Provided during the period 21,177 16,245 1,018 9,467 47,907
On revaluations - 33,333 - - 33,333
As at 30 April 2026 92,275 287,481 47,847 101,341 528,944
Net Book Value
As at 30 April 2026 1,274,188 3,442,878 4,074 43,812 4,764,952
As at 1 May 2025 1,295,365 77,486 5,092 48,174 1,426,117
Cost or valuation as at 30 April 2026 represented by:
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
At cost 1,366,463 330,359 51,921 145,153 1,893,896
At valuation - 3,400,000 - - 3,400,000
1,366,463 3,730,359 51,921 145,153 5,293,896
If the following tangible fixed assets had been accounted for under historical cost accounting rules, the amounts would be:
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost 1,366,463 330,359 51,921 145,153 1,893,896
Accumulated depreciation and impairment 92,275 254,148 47,847 101,342 495,612
Carrying amount 1,274,188 76,211 4,074 43,811 1,398,284
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6. Stocks
2026 2025
£ £
Stock and work in progress 1,525,502 856,311
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,680,003 1,367,217
Other debtors 22,367 366,351
1,702,370 1,733,568
Due after more than one year
Amounts owed by group undertakings 371,800 267,911
Other debtors - 26,039
371,800 293,950
2,074,170 2,027,518
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 1,408,434 947,396
Bank loans and overdrafts 44,000 171,991
Amounts owed to group undertakings 130,131 262,757
Other creditors 128,447 101,011
Taxation and social security 452,266 112,840
2,163,278 1,595,995
9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans 766,087 1,063,566
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 101 101
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11. Reserves
Revaluation reserve Profit and Loss Account
£ £
As at 1 May 2025 - 2,308,074
Profit for year - 643,336
Surplus on revaluation 3,400,000 -
Other comprehensive income for the year 3,400,000 -
Total comprehensive income for the year 3,400,000 643,336
As at 30 April 2026 3,400,000 2,951,410
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