Acorah Software Products - Accounts Production 12.4.002 false true 1 April 2021 31 March 2022 31 March 2022 SC528322 Ms Maureen Wallace iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC528322 2021-03-31 SC528322 2022-03-31 SC528322 2021-04-01 2022-03-31 SC528322 frs-core:CurrentFinancialInstruments 2022-03-31 SC528322 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 SC528322 frs-core:Non-currentFinancialInstruments 2022-03-31 SC528322 frs-core:Non-currentFinancialInstruments 2021-04-01 2022-03-31 SC528322 frs-core:CurrentFinancialInstruments 2021-04-01 2022-03-31 SC528322 frs-core:CurrentFinancialInstruments 2022-03-31 SC528322 frs-core:AfterOneYear 2021-04-01 2022-03-31 SC528322 frs-core:BetweenOneFiveYears 2021-04-01 2022-03-31 SC528322 frs-core:BetweenOneFiveYears 2022-03-31 SC528322 frs-core:ComputerEquipment 2022-03-31 SC528322 frs-core:ComputerEquipment 2021-04-01 2022-03-31 SC528322 frs-core:ComputerEquipment 2021-03-31 SC528322 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SC528322 dpl-frs:CostSales dpl-frs:Item12 2020-03-31 SC528322 dpl-frs:CostSales dpl-frs:Item12 2021-03-31 SC528322 dpl-frs:DistributionCosts dpl-frs:Item12 2020-04-01 2021-03-31 SC528322 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2020-04-01 2021-03-31 SC528322 1 2020-04-01 2021-03-31 SC528322 frs-countries:Scotland 2020-04-01 2021-03-31
Registered number: SC528322
Jax Maintenance Limited
Unaudited Financial Statements
For The Year Ended 31 March 2022
Crunchers Accountants

Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC528322
2022 2021
Notes £ £ £ £
CURRENT ASSETS
Debtors 3 279 17,148
Cash at bank and in hand 1,140 7,270
1,419 24,418
Creditors: Amounts Falling Due Within One Year 4 (28,552 ) (47,688 )
NET CURRENT ASSETS (LIABILITIES) (27,133 ) (23,270 )
TOTAL ASSETS LESS CURRENT LIABILITIES (27,133 ) (23,270 )
Creditors: Amounts Falling Due After More Than One Year 5 (8,414 ) (10,000 )
NET LIABILITIES (35,547 ) (33,270 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (35,647 ) (33,370 )
SHAREHOLDERS' FUNDS (35,547) (33,270)
Page 1
Page 2
For the year ending 31 March 2022 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 her 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
Ms Maureen Wallace
Director
12/07/2022
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Going Concern Disclosure
The company meets its day to day working capital requirements through loans from one of it's shareholders.

The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future. The validity of this assumption depends on the continuing support of the directors. Such ongoing support has been confirmed.

If the company were unable to continue in operational existence for the foreseeable future, adjustments would have to be made to amend the balance sheet values to their recoverable amounts and to provide for further liabilities which may arise.

The directors believe that it is appropriate for the financial statements to be prepared on a going concern basis.

1.3. 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.
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1.4. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provision of the instrument.

Financial assets and liabilities are offset with the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic Financial Assets
Basic financial assets, which include debtors and cash and bank balances are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of Financial Liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic Financial Liabilities
Basic financial liabilities including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt are initially recognised at a transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market value of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less and are not amortised. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity Instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2022 2021
Office and administration 1 1
1 1
3. Debtors
2022 2021
£ £
Due within one year
Trade debtors 279 17,124
VAT - 24
279 17,148
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4. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 140 10,855
Director's loan account 28,412 36,833
28,552 47,688
5. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 8,414 10,000
8,414 10,000
6. Share Capital
2022 2021
Allotted, Called up and fully paid 100 100
7. General Information
Jax Maintenance Limited is a private company, limited by shares, incorporated in Scotland, registered number SC528322 . The registered office is 14 Lindsay Circus, Rosewell, Midlothian, EH24 9EP.
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