Acorah Software Products - Accounts Production 19.4.351 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 09272929 Mr Jason Dent iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09272929 2024-10-31 09272929 2025-10-31 09272929 2024-11-01 2025-10-31 09272929 frs-core:CurrentFinancialInstruments 2025-10-31 09272929 frs-core:Non-currentFinancialInstruments 2025-10-31 09272929 frs-core:BetweenOneFiveYears 2025-10-31 09272929 frs-core:MotorVehicles 2025-10-31 09272929 frs-core:MotorVehicles 2024-11-01 2025-10-31 09272929 frs-core:MotorVehicles 2024-10-31 09272929 frs-core:PlantMachinery 2025-10-31 09272929 frs-core:PlantMachinery 2024-11-01 2025-10-31 09272929 frs-core:PlantMachinery 2024-10-31 09272929 frs-core:WithinOneYear 2025-10-31 09272929 frs-core:ShareCapital 2025-10-31 09272929 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09272929 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09272929 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09272929 frs-bus:SmallEntities 2024-11-01 2025-10-31 09272929 frs-bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 09272929 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09272929 frs-bus:Director1 2024-11-01 2025-10-31 09272929 frs-bus:Director1 2024-10-31 09272929 frs-bus:Director1 2025-10-31 09272929 frs-countries:EnglandWales 2024-11-01 2025-10-31 09272929 2023-10-31 09272929 2024-10-31 09272929 2023-11-01 2024-10-31 09272929 frs-core:CurrentFinancialInstruments 2024-10-31 09272929 frs-core:Non-currentFinancialInstruments 2024-10-31 09272929 frs-core:BetweenOneFiveYears 2024-10-31 09272929 frs-core:WithinOneYear 2024-10-31 09272929 frs-core:ShareCapital 2024-10-31 09272929 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09272929
J & B Pro Access Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09272929
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 338,547 269,007
338,547 269,007
CURRENT ASSETS
Debtors 5 70,302 7,045
Cash at bank and in hand 58,940 83,149
129,242 90,194
Creditors: Amounts Falling Due Within One Year 6 (33,441 ) (87,258 )
NET CURRENT ASSETS (LIABILITIES) 95,801 2,936
TOTAL ASSETS LESS CURRENT LIABILITIES 434,348 271,943
Creditors: Amounts Falling Due After More Than One Year 7 (55,770 ) (89,775 )
NET ASSETS 378,578 182,168
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 378,478 182,068
SHAREHOLDERS' FUNDS 378,578 182,168
Page 1
Page 2
For the year ending 31 October 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 Jason Dent
Director
31st July 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 & B Pro Access Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09272929 . The registered office is Suite 1a, Second Floor, Hunter House Hutton Road, Shenfield, Brentwood, Essex, CM15 8NL.
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. 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%
Motor Vehicles 25%
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
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4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 November 2024 286,457 276,555 563,012
Additions 231,339 - 231,339
Disposals - (161,799 ) (161,799 )
As at 31 October 2025 517,796 114,756 632,552
Depreciation
As at 1 November 2024 179,249 114,756 294,005
As at 31 October 2025 179,249 114,756 294,005
Net Book Value
As at 31 October 2025 338,547 - 338,547
As at 1 November 2024 107,208 161,799 269,007
5. Debtors
2025 2024
£ £
Due within one year
VAT 10,312 7,045
Director's loan account 59,990 -
70,302 7,045
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 15,262 16,383
Trade creditors - (1 )
Bank loans and overdrafts 6,467 -
Other taxes and social security 10,362 6,055
Accruals and deferred income 1,350 3,600
Director's loan account - 61,221
33,441 87,258
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 55,770 71,033
Bank loans - 18,742
55,770 89,775
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8. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 15,262 16,383
Later than one year and not later than five years 55,770 71,033
71,032 87,416
71,032 87,416
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2024 Amounts advanced Amounts repaid Amounts written off As at 31 October 2025
£ £ £ £ £
Mr Jason Dent - 59,990 - - 59,990
The above loan is unsecured, interest free and repayable on demand.
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