Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 05746925 Mr John Bush Mr David Bush Mr Michael Bush Mrs Joanne Sanger iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05746925 2025-03-31 05746925 2026-03-31 05746925 2025-04-01 2026-03-31 05746925 frs-core:CurrentFinancialInstruments 2026-03-31 05746925 frs-core:ComputerEquipment 2026-03-31 05746925 frs-core:ComputerEquipment 2025-04-01 2026-03-31 05746925 frs-core:ComputerEquipment 2025-03-31 05746925 frs-core:FurnitureFittings 2026-03-31 05746925 frs-core:FurnitureFittings 2025-04-01 2026-03-31 05746925 frs-core:FurnitureFittings 2025-03-31 05746925 frs-core:NetGoodwill 2026-03-31 05746925 frs-core:NetGoodwill 2025-04-01 2026-03-31 05746925 frs-core:NetGoodwill 2025-03-31 05746925 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2026-03-31 05746925 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-04-01 2026-03-31 05746925 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 05746925 frs-core:MotorVehicles 2026-03-31 05746925 frs-core:MotorVehicles 2025-04-01 2026-03-31 05746925 frs-core:MotorVehicles 2025-03-31 05746925 frs-core:PlantMachinery 2026-03-31 05746925 frs-core:PlantMachinery 2025-04-01 2026-03-31 05746925 frs-core:PlantMachinery 2025-03-31 05746925 frs-core:ShareCapital 2026-03-31 05746925 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 05746925 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05746925 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 05746925 frs-bus:SmallEntities 2025-04-01 2026-03-31 05746925 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05746925 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05746925 frs-bus:Director1 2025-04-01 2026-03-31 05746925 frs-bus:Director2 2025-04-01 2026-03-31 05746925 frs-bus:Director3 2025-04-01 2026-03-31 05746925 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 05746925 frs-countries:EnglandWales 2025-04-01 2026-03-31 05746925 2024-03-31 05746925 2025-03-31 05746925 2024-04-01 2025-03-31 05746925 frs-core:CurrentFinancialInstruments 2025-03-31 05746925 frs-core:ShareCapital 2025-03-31 05746925 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 05746925
J.D. Bush Decorators Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
J.D. Bush Decorators Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
J.D. Bush Decorators Limited
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 05746925

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 597,190 |  | 642,123
|  |  | 597,190 |  | 642,123
CURRENT ASSETS
Stocks | 6 | 265,894 |  | 157,063 |
Debtors | 7 | 370,979 |  | 237,559 |
Cash at bank and in hand |  | 291,173 |  | 457,698 |
|  | 928,046 |  | 852,320 |
Creditors: Amounts Falling Due Within One Year | 8 | (307,579 ) |  | (227,242 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 620,467 |  | 625,078
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,217,657 |  | 1,267,201
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (32,455 ) |  | (41,254 )
NET ASSETS |  |  | 1,185,202 |  | 1,225,947
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,185,102 |  | 1,225,847
SHAREHOLDERS' FUNDS |  |  | 1,185,202 |  | 1,225,947

Page 1
Page 2
J.D. Bush Decorators Limited
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 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

Mr John Bush Director
7th July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
J.D. Bush Decorators Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
J.D. Bush Decorators Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05746925 . The registered office is Unit 6 Viewpoint, Boxley Road, Maidstone, Kent, ME14 2DZ.
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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
The assets' residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying value amount and are recognised in the Income Statement.

Freehold | 2% on Cost
Plant & Machinery | 25% on Reducing balance
Motor Vehicles | 25% on Reducing balance
Fixtures & Fittings | 15% on Reducing balance
Computer Equipment | 25% on Reducing balance

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. 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.
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.
Page 3
Page 4
J.D. Bush Decorators Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.7. 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. 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.
2.9. Debtors
Short term debtors are measured at transaction price, less any impairment.
2.10. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 15 (2025: 15)
15 15
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2025 | 250,000
As at 31 March 2026 | 250,000
Amortisation
As at 1 April 2025 | 250,000
As at 31 March 2026 | 250,000
Net Book Value
As at 31 March 2026 | -
As at 1 April 2025 | -

Page 4
Page 5
J.D. Bush Decorators Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 April 2025 | 486,844 | 31,538 | 225,187 | 24,261
Additions | - | 4,374 | - | 450
As at 31 March 2026 | 486,844 | 35,912 | 225,187 | 24,711
Depreciation
As at 1 April 2025 | 9,737 | 13,457 | 108,501 | 8,012
Provided during the period | 9,737 | 5,614 | 29,172 | 2,505
As at 31 March 2026 | 19,474 | 19,071 | 137,673 | 10,517
Net Book Value
As at 31 March 2026 | 467,370 | 16,841 | 87,514 | 14,194
As at 1 April 2025 | 477,107 | 18,081 | 116,686 | 16,249

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 April 2025 | 35,567 | 803,397
Additions | 1,027 | 5,851
As at 31 March 2026 | 36,594 | 809,248
Depreciation
As at 1 April 2025 | 21,567 | 161,274
Provided during the period | 3,756 | 50,784
As at 31 March 2026 | 25,323 | 212,058
Net Book Value
As at 31 March 2026 | 11,271 | 597,190
As at 1 April 2025 | 14,000 | 642,123

6. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Work in progress | 265,894 |  | 157,063

Page 5
Page 6
J.D. Bush Decorators Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
7. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 360,331 |  | 224,196
Other debtors | 10,648 |  | 13,363
| 370,979 |  | 237,559

8. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 106,561 |  | 90,408
Other creditors | 66,664 |  | 48,812
Taxation and social security | 134,354 |  | 88,022
| 307,579 |  | 227,242

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

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