Acorah Software Products - Accounts Production 12.4.002 false 3 December 2020 31 December 2021 31 December 2021 SC682776 Mr Jamie Wilson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC682776 2020-12-02 SC682776 2021-12-31 SC682776 2020-12-03 2021-12-31 SC682776 frs-core:CurrentFinancialInstruments 2021-12-31 SC682776 frs-core:CurrentFinancialInstruments 2020-12-03 2021-12-31 SC682776 frs-core:Non-currentFinancialInstruments 2021-12-31 SC682776 frs-core:Non-currentFinancialInstruments 2020-12-03 2021-12-31 SC682776 frs-core:CurrentFinancialInstruments 2020-12-03 2021-12-31 SC682776 frs-core:CurrentFinancialInstruments 2021-12-31 SC682776 frs-core:AfterOneYear 2020-12-03 2021-12-31 SC682776 frs-core:BetweenOneFiveYears 2020-12-03 2021-12-31 SC682776 frs-core:BetweenOneFiveYears 2021-12-31 SC682776 frs-core:ComputerEquipment 2021-12-31 SC682776 frs-core:ComputerEquipment 2020-12-03 2021-12-31 SC682776 frs-core:ComputerEquipment 2020-12-02 SC682776 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Registered number: SC682776
JJ Auto Tech Ltd
Unaudited Financial Statements
For the Period 3 December 2020 to 31 December 2021
C.I.K. Accounting Solutions

Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: SC682776
31 December 2021
Notes £ £
FIXED ASSETS
Tangible Assets 6,945
6,945
CURRENT ASSETS
Cash at bank and in hand 2,070
2,070
Creditors: Amounts Falling Due Within One Year (11,525 )
NET CURRENT ASSETS (LIABILITIES) (9,455 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,510 )
NET LIABILITIES (2,510 )
CAPITAL AND RESERVES
Called up share capital 3 2
Profit and Loss Account (2,512 )
SHAREHOLDERS' FUNDS (2,510)
For the period ending 31 December 2021 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 Jamie Wilson
Director
18/08/2022
The notes on page 2 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 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. 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:
Plant & Machinery 20% Reducing balance
Computer Equipment 33% Straight line
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1
1
3. Share Capital
31 December 2021
Allotted, Called up and fully paid 2
4. General Information
JJ Auto Tech Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC682776 . The registered office is 103a Charleston Drive, Dundee, DD2 2HB.
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