Acorah Software Products - Accounts Production 14.3.260 false true 31 December 2021 1 January 2021 false 1 January 2022 31 December 2022 31 December 2022 11121428 Mr Jonathan Murray iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11121428 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-12-31 11121428 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-12-31 11121428 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2022-12-31 11121428 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2022-12-31 11121428 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-01-01 2022-12-31 11121428 frs-core:AllSubsidiaries 2022-01-01 2022-12-31 11121428 frs-core:KeyManagementPersonnel 2022-01-01 2022-12-31 11121428 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-01-01 2022-12-31 11121428 frs-core:OtherRelatedParties 2022-01-01 2022-12-31 11121428 2021-12-31 11121428 2022-12-31 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Registered number: 11121428
J Murray Services Ltd
Financial Statements
For The Year Ended 31 December 2022
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11121428
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,865 2,456
1,865 2,456
CURRENT ASSETS
Debtors 5 15,923 11,359
Cash at bank and in hand 28,498 36,056
44,421 47,415
Creditors: Amounts Falling Due Within One Year 6 (20,974 ) (9,311 )
NET CURRENT ASSETS (LIABILITIES) 23,447 38,104
TOTAL ASSETS LESS CURRENT LIABILITIES 25,312 40,560
Creditors: Amounts Falling Due After More Than One Year 7 (24,529 ) (30,729 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (354 ) (467 )
NET ASSETS 429 9,364
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 329 9,264
SHAREHOLDERS' FUNDS 429 9,364
Page 1
Page 2
For the year ending 31 December 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 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 Jonathan Murray
Director
09/01/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J Murray Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11121428 . The registered office is 5 Moor View Sunderland, Tyne & Wear, SR6 7LD.
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.
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.
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 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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% straight line
Computer Equipment 1/3 straight line
2.4. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2021: 3)
3 3
Page 3
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2022 900 1,375 1,927 4,202
Additions - - 660 660
As at 31 December 2022 900 1,375 2,587 4,862
Depreciation
As at 1 January 2022 281 459 1,006 1,746
Provided during the period 155 344 752 1,251
As at 31 December 2022 436 803 1,758 2,997
Net Book Value
As at 31 December 2022 464 572 829 1,865
As at 1 January 2022 619 916 921 2,456
5. Debtors
2022 2021
£ £
Due within one year
Trade debtors 3,900 11,359
Director's loan account 12,023 -
15,923 11,359
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Corporation tax 20,974 9,311
20,974 9,311
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 24,529 30,729
24,529 30,729
8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 4