Acorah Software Products - Accounts Production 16.6.950 false true 28 February 2024 1 March 2023 false 29 February 2024 28 February 2025 28 February 2025 05250754 Mrs Edith Clarke Mr James Clarke Mrs Edith Clarke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05250754 2024-02-28 05250754 2025-02-28 05250754 2024-02-29 2025-02-28 05250754 frs-core:CurrentFinancialInstruments 2025-02-28 05250754 frs-core:ComputerEquipment 2025-02-28 05250754 frs-core:ComputerEquipment 2024-02-29 2025-02-28 05250754 frs-core:ComputerEquipment 2024-02-28 05250754 frs-core:FurnitureFittings 2025-02-28 05250754 frs-core:FurnitureFittings 2024-02-29 2025-02-28 05250754 frs-core:FurnitureFittings 2024-02-28 05250754 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-02-28 05250754 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-29 2025-02-28 05250754 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-28 05250754 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-02-28 05250754 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-29 2025-02-28 05250754 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-28 05250754 frs-core:MotorVehicles 2025-02-28 05250754 frs-core:MotorVehicles 2024-02-29 2025-02-28 05250754 frs-core:MotorVehicles 2024-02-28 05250754 frs-core:PlantMachinery 2025-02-28 05250754 frs-core:PlantMachinery 2024-02-29 2025-02-28 05250754 frs-core:PlantMachinery 2024-02-28 05250754 frs-core:ShareCapital 2025-02-28 05250754 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 05250754 frs-bus:PrivateLimitedCompanyLtd 2024-02-29 2025-02-28 05250754 frs-bus:FilletedAccounts 2024-02-29 2025-02-28 05250754 frs-bus:SmallEntities 2024-02-29 2025-02-28 05250754 frs-bus:AuditExempt-NoAccountantsReport 2024-02-29 2025-02-28 05250754 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-29 2025-02-28 05250754 frs-bus:Director1 2024-02-29 2025-02-28 05250754 frs-bus:Director2 2024-02-29 2025-02-28 05250754 frs-bus:CompanySecretary1 2024-02-29 2025-02-28 05250754 frs-countries:EnglandWales 2024-02-29 2025-02-28 05250754 2023-02-28 05250754 2024-02-28 05250754 2023-03-01 2024-02-28 05250754 frs-core:CurrentFinancialInstruments 2024-02-28 05250754 frs-core:ShareCapital 2024-02-28 05250754 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28
Registered number: 05250754
JPL Telecom Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Advoco (SW) Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 05250754
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 580,765 616,621
580,765 616,621
CURRENT ASSETS
Stocks 4 228,179 200,550
Debtors 5 2,044,223 2,161,963
Cash at bank and in hand 789,185 336,909
3,061,587 2,699,422
Creditors: Amounts Falling Due Within One Year 6 (690,580 ) (441,472 )
NET CURRENT ASSETS (LIABILITIES) 2,371,007 2,257,950
TOTAL ASSETS LESS CURRENT LIABILITIES 2,951,772 2,874,571
NET ASSETS 2,951,772 2,874,571
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 2,951,672 2,874,471
SHAREHOLDERS' FUNDS 2,951,772 2,874,571
For the year ending 28 February 2025 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 James Clarke
Director
17 November 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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.
1.3. 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:
Freehold 0
Leasehold 0
Plant & Machinery 15% On reducing balance
Motor Vehicles 25% On reducing balance
Fixtures & Fittings 15% On reducing balance
Computer Equipment 33% On reducing balance
1.4. 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.
1.5. 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.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 9 (2024: 10)
9 10
Page 2
Page 3
3. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 29 February 2024 517,134 8,175 14,866 124,688
Additions - - - 36,578
Disposals - - - (95,688 )
As at 28 February 2025 517,134 8,175 14,866 65,578
Depreciation
As at 29 February 2024 - 8,175 11,338 56,830
Provided during the period - - 882 10,088
Disposals - - - (34,712 )
As at 28 February 2025 - 8,175 12,220 32,206
Net Book Value
As at 28 February 2025 517,134 - 2,646 33,372
As at 29 February 2024 517,134 - 3,528 67,858
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 29 February 2024 86,870 51,732 803,465
Additions - 4,618 41,196
Disposals - - (95,688 )
As at 28 February 2025 86,870 56,350 748,973
Depreciation
As at 29 February 2024 59,651 50,850 186,844
Provided during the period 4,084 1,022 16,076
Disposals - - (34,712 )
As at 28 February 2025 63,735 51,872 168,208
Net Book Value
As at 28 February 2025 23,135 4,478 580,765
As at 29 February 2024 27,219 882 616,621
4. Stocks
2025 2024
£ £
Stock 228,179 200,550
Page 3
Page 4
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 751,448 786,703
Prepayments and accrued income - 958
Other debtors - 16,755
Amounts owed by group undertakings 1,292,775 1,357,547
2,044,223 2,161,963
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 355,003 64,895
Bank loans and overdrafts - 1,101
Corporation tax liability 100 100
Social security and other tax 7,030 6,143
VAT 15,489 68,315
Other creditors 154,327 142,080
Accrued expenses 10,560 9,915
Directors' loan accounts 148,071 148,923
690,580 441,472
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
8. General Information
JPL Telecom Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05250754 . The registered office is 1 Church Close Business Park, Church Close Todber, Sturminster Newton, Dorset, DT10 1JH.
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