Acorah Software Products - Accounts Production 19.4.351 false true 30 April 2025 1 May 2024 false 1 May 2025 30 April 2026 30 April 2026 03666918 G A Mace K I Mace K I Mace G Mace false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03666918 2025-04-30 03666918 2026-04-30 03666918 2025-05-01 2026-04-30 03666918 frs-core:CurrentFinancialInstruments 2026-04-30 03666918 frs-core:Non-currentFinancialInstruments 2026-04-30 03666918 frs-core:ComputerEquipment 2026-04-30 03666918 frs-core:ComputerEquipment 2025-05-01 2026-04-30 03666918 frs-core:ComputerEquipment 2025-04-30 03666918 frs-core:FurnitureFittings 2026-04-30 03666918 frs-core:FurnitureFittings 2025-05-01 2026-04-30 03666918 frs-core:FurnitureFittings 2025-04-30 03666918 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2026-04-30 03666918 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-05-01 2026-04-30 03666918 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-04-30 03666918 frs-core:MotorVehicles 2026-04-30 03666918 frs-core:MotorVehicles 2025-05-01 2026-04-30 03666918 frs-core:MotorVehicles 2025-04-30 03666918 frs-core:ShareCapital 2026-04-30 03666918 frs-core:RetainedEarningsAccumulatedLosses 2026-04-30 03666918 frs-bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 03666918 frs-bus:FilletedAccounts 2025-05-01 2026-04-30 03666918 frs-bus:SmallEntities 2025-05-01 2026-04-30 03666918 frs-bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 03666918 frs-bus:SmallCompaniesRegimeForAccounts 2025-05-01 2026-04-30 03666918 1 2025-05-01 2026-04-30 03666918 frs-bus:Director1 2025-05-01 2026-04-30 03666918 frs-bus:Director2 2025-05-01 2026-04-30 03666918 frs-bus:CompanySecretary1 2025-05-01 2026-04-30 03666918 frs-countries:EnglandWales 2025-05-01 2026-04-30 03666918 2024-04-30 03666918 2025-04-30 03666918 2024-05-01 2025-04-30 03666918 frs-core:CurrentFinancialInstruments 2025-04-30 03666918 frs-core:Non-currentFinancialInstruments 2025-04-30 03666918 frs-core:ShareCapital 2025-04-30 03666918 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 03666918 frs-core:CurrentFinancialInstruments 1 2025-04-30 03666918 frs-core:Non-currentFinancialInstruments 1 2025-04-30
Registered number: 03666918
J R M International Limited
Unaudited Financial Statements
For The Year Ended 30 April 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03666918
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 166,763 194,681
166,763 194,681
CURRENT ASSETS
Stocks 1,340,438 1,414,640
Debtors 5 1,336,671 1,033,791
Cash at bank and in hand 310,956 156,869
2,988,065 2,605,300
Creditors: Amounts Falling Due Within One Year 6 (1,275,442 ) (1,136,371 )
NET CURRENT ASSETS (LIABILITIES) 1,712,623 1,468,929
TOTAL ASSETS LESS CURRENT LIABILITIES 1,879,386 1,663,610
Creditors: Amounts Falling Due After More Than One Year 7 - (559 )
NET ASSETS 1,879,386 1,663,051
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 1,879,286 1,662,951
SHAREHOLDERS' FUNDS 1,879,386 1,663,051
Page 1
Page 2
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
G A Mace
Director
26th October 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
J R M International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03666918 . The registered office is Union Chambers, 11 Weekday Cross, Nottingham, NG1 2GB.
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. 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.
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:
Leasehold 10% on cost
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 20% on cost
Computer Equipment 33% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. 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.
2.6. Taxation
Corporation 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.
...CONTINUED
Page 3
Page 4
2.6. Taxation - continued
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.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 30 (2025: 29)
30 29
4. Tangible Assets
Land & Property
Leasehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2025 71,307 125,142 15,937 158,264 370,650
Additions - - - 26,794 26,794
As at 30 April 2026 71,307 125,142 15,937 185,058 397,444
Depreciation
As at 1 May 2025 13,585 59,275 3,933 99,176 175,969
Provided during the period 7,106 16,467 2,886 28,253 54,712
As at 30 April 2026 20,691 75,742 6,819 127,429 230,681
Net Book Value
As at 30 April 2026 50,616 49,400 9,118 57,629 166,763
As at 1 May 2025 57,722 65,867 12,004 59,088 194,681
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,112,065 829,416
Prepayments and accrued income 189,000 141,789
Other debtors 35,606 62,586
1,336,671 1,033,791
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 676,441 469,030
Bank loans and overdrafts - 235,000
Corporation tax 103,761 58,409
Other taxes and social security 49,357 41,322
Other creditors 281,504 167,490
HP contracts - 37,178
Accruals and deferred income 164,379 127,942
1,275,442 1,136,371
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Bank loans - 296
Other creditors - HP contract - 263
- 559
8. Controlling Party
The company's controlling party is G Mace by virtue of his ownership of the issued share capital in the company.
Page 5