Acorah Software Products - Accounts Production 19.4.351 false true 30 June 2025 1 July 2024 false 1 July 2025 30 June 2026 30 June 2026 SC303530 J M Reekie the director true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC303530 2025-06-30 SC303530 2026-06-30 SC303530 2025-07-01 2026-06-30 SC303530 frs-core:CurrentFinancialInstruments 2026-06-30 SC303530 frs-core:Non-currentFinancialInstruments 2026-06-30 SC303530 frs-core:BetweenOneFiveYears 2026-06-30 SC303530 frs-core:MotorVehicles 2026-06-30 SC303530 frs-core:MotorVehicles 2025-07-01 2026-06-30 SC303530 frs-core:MotorVehicles 2025-06-30 SC303530 frs-core:WithinOneYear 2026-06-30 SC303530 frs-core:ShareCapital 2026-06-30 SC303530 frs-core:RetainedEarningsAccumulatedLosses 2026-06-30 SC303530 frs-bus:PrivateLimitedCompanyLtd 2025-07-01 2026-06-30 SC303530 frs-bus:FilletedAccounts 2025-07-01 2026-06-30 SC303530 frs-bus:SmallEntities 2025-07-01 2026-06-30 SC303530 frs-bus:AuditExempt-NoAccountantsReport 2025-07-01 2026-06-30 SC303530 frs-bus:SmallCompaniesRegimeForAccounts 2025-07-01 2026-06-30 SC303530 1 2025-07-01 2026-06-30 SC303530 frs-bus:Director1 2025-07-01 2026-06-30 SC303530 frs-countries:Scotland 2025-07-01 2026-06-30 SC303530 2024-06-30 SC303530 2025-06-30 SC303530 2024-07-01 2025-06-30 SC303530 frs-core:CurrentFinancialInstruments 2025-06-30 SC303530 frs-core:Non-currentFinancialInstruments 2025-06-30 SC303530 frs-core:BetweenOneFiveYears 2025-06-30 SC303530 frs-core:WithinOneYear 2025-06-30 SC303530 frs-core:ShareCapital 2025-06-30 SC303530 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30
Registered number: SC303530
J.R. Electrics Ltd.
Unaudited Financial Statements
For The Year Ended 30 June 2026
Contents
Page
Company Information 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Company Information
Director J M Reekie
Company Number SC303530
Registered Office The Pine Lodge
Larchbrook
Peterhead
Aberdeenshire
AB42 3DH
Page 1
Page 2
Balance Sheet
Registered number: SC303530
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 9,821 13,095
9,821 13,095
CURRENT ASSETS
Stocks 285 400
Debtors 5 17,490 22,759
Cash at bank and in hand 13,139 8,858
30,914 32,017
Creditors: Amounts Falling Due Within One Year 6 (16,269 ) (13,914 )
NET CURRENT ASSETS (LIABILITIES) 14,645 18,103
TOTAL ASSETS LESS CURRENT LIABILITIES 24,466 31,198
Creditors: Amounts Falling Due After More Than One Year 7 (1,262 ) (3,785 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,849 ) (2,471 )
NET ASSETS 21,355 24,942
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 21,353 24,940
SHAREHOLDERS' FUNDS 21,355 24,942
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For the year ending 30 June 2026 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
J M Reekie
Director
29th October 2026
The notes on pages 4 to 6 form part of these financial statements.
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Page 4
Notes to the Financial Statements
1. General Information
J.R. Electrics Ltd. is a private company, limited by shares, incorporated in Scotland, registered number SC303530 . The registered office is The Pine Lodge, Larchbrook, Peterhead, Aberdeenshire, AB42 3DH.
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, excluding discounts, rebates, value added tax and other sales taxes.
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 the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter:
Motor Vehicles 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are
depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. 
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
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3. Average Number of Employees
Average number of employees, including directors, during the period was 2 (2025: 2)
2 2
4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 July 2025 17,832
As at 30 June 2026 17,832
Depreciation
As at 1 July 2025 4,737
Provided during the period 3,274
As at 30 June 2026 8,011
Net Book Value
As at 30 June 2026 9,821
As at 1 July 2025 13,095
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 17,490 22,759
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 2,524 2,524
Trade creditors 4,696 2,533
Other creditors 4,305 4,305
Taxation and social security 4,744 4,552
16,269 13,914
7. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 1,262 3,785
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8. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,524 2,524
Later than one year and not later than five years 1,262 3,785
3,786 6,309
3,786 6,309
9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
10. Ultimate Controlling Party
The company's ultimate controlling party is the director .
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