Acorah Software Products - Accounts Production 19.4.351 false true 31 March 2024 1 April 2023 false true true 1 September 2026 1 April 2024 31 March 2025 31 March 2025 08095193 Mr Eirian Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08095193 2024-03-31 08095193 2025-03-31 08095193 2024-04-01 2025-03-31 08095193 frs-core:CurrentFinancialInstruments 2025-03-31 08095193 frs-core:FurnitureFittings 2025-03-31 08095193 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08095193 frs-core:FurnitureFittings 2024-03-31 08095193 frs-core:PlantMachinery 2025-03-31 08095193 frs-core:PlantMachinery 2024-04-01 2025-03-31 08095193 frs-core:PlantMachinery 2024-03-31 08095193 frs-core:ShareCapital 2025-03-31 08095193 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08095193 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08095193 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08095193 frs-bus:SmallEntities 2024-04-01 2025-03-31 08095193 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08095193 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08095193 frs-bus:Director1 2024-04-01 2025-03-31 08095193 frs-countries:EnglandWales 2024-04-01 2025-03-31 08095193 2023-03-31 08095193 2024-03-31 08095193 2023-04-01 2024-03-31 08095193 frs-core:CurrentFinancialInstruments 2024-03-31 08095193 frs-core:ShareCapital 2024-03-31 08095193 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08095193
E & T L Jones (Civils) Ltd
REVISED
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08095193
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 6,937 7,373
6,937 7,373
CURRENT ASSETS
Stocks - 600,000
Debtors 965,775 1,126,692
Cash at bank and in hand 1,203,843 1,195,237
2,169,618 2,921,929
Creditors: Amounts Falling Due Within One Year 6 (791,018 ) (1,403,536 )
NET CURRENT ASSETS (LIABILITIES) 1,378,600 1,518,393
TOTAL ASSETS LESS CURRENT LIABILITIES 1,385,537 1,525,766
NET ASSETS 1,385,537 1,525,766
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 1,385,535 1,525,764
SHAREHOLDERS' FUNDS 1,385,537 1,525,766
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Page 2
For the year ending 31 March 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 Eirian Jones
Director
01/09/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Revision by Replacement
The financial statements for the year ended 31 March 2025 have been revised.
These financial statements:
The original accounts do not reflect the correct comparative figures for 2024 as the 2024 accounts were amended after submission of the 2025 accounts.   
Amendment of the  brought forward figures from 2024  resulted in changes to the 2025 figures previously reported.
2. General Information
E & T L Jones (Civils) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08095193 . The registered office is Crug Manor, Carmarthen Road, LLandeilo, Carms, SA19 6RS.
3. Accounting Policies
3.1. 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.
3.2. 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.
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.
3.3. 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 20% Reducing balance
Fixtures & Fittings 20% reducing balance
4. Average Number of Employees
Average number of employees, including directors, during the year was: 44 (2024: 46)
44 46
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5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2024 6,750 5,419 12,169
Additions 595 1,567 2,162
As at 31 March 2025 7,345 6,986 14,331
Depreciation
As at 1 April 2024 1,340 3,456 4,796
Provided during the period 1,201 1,397 2,598
As at 31 March 2025 2,541 4,853 7,394
Net Book Value
As at 31 March 2025 4,804 2,133 6,937
As at 1 April 2024 5,410 1,963 7,373
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 447,703 1,159,620
Corporation tax 336,272 236,123
Other creditors 6,793 6,455
Director's loan account 250 1,338
791,018 1,403,536
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
8. Related Party Transactions
The Company hires plant and machinery at a commercial rate from a business, of which the director is a partner.
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