Acorah Software Products - Accounts Production 14.5.601 false true 31 July 2022 1 August 2021 false 1 August 2022 31 July 2023 31 July 2023 09676649 Mr Jonathan Dennis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09676649 2022-07-31 09676649 2023-07-31 09676649 2022-08-01 2023-07-31 09676649 frs-core:CurrentFinancialInstruments 2023-07-31 09676649 frs-core:FurnitureFittings 2023-07-31 09676649 frs-core:FurnitureFittings 2022-08-01 2023-07-31 09676649 frs-core:FurnitureFittings 2022-07-31 09676649 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-07-31 09676649 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-08-01 2023-07-31 09676649 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-07-31 09676649 frs-core:MotorVehicles 2023-07-31 09676649 frs-core:MotorVehicles 2022-08-01 2023-07-31 09676649 frs-core:MotorVehicles 2022-07-31 09676649 frs-core:PlantMachinery 2023-07-31 09676649 frs-core:PlantMachinery 2022-08-01 2023-07-31 09676649 frs-core:PlantMachinery 2022-07-31 09676649 frs-core:ShareCapital 2023-07-31 09676649 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 09676649 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 09676649 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 09676649 frs-bus:SmallEntities 2022-08-01 2023-07-31 09676649 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 09676649 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 09676649 frs-core:UnlistedNon-exchangeTraded 2023-07-31 09676649 frs-core:UnlistedNon-exchangeTraded 2022-07-31 09676649 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 09676649 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-07-31 09676649 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 09676649 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-07-31 09676649 frs-bus:Director1 2022-08-01 2023-07-31 09676649 frs-bus:Director1 2022-07-31 09676649 frs-bus:Director1 2023-07-31 09676649 frs-countries:EnglandWales 2022-08-01 2023-07-31 09676649 2021-07-31 09676649 2022-07-31 09676649 2021-08-01 2022-07-31 09676649 frs-core:CurrentFinancialInstruments 2022-07-31 09676649 frs-core:ShareCapital 2022-07-31 09676649 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31
Registered number: 09676649
Jonathan Dennis Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09676649
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 114,281 129,863
Investments 5 30,000 30,000
144,281 159,863
CURRENT ASSETS
Debtors 6 107,679 7,461
Cash at bank and in hand 76,117 162,567
183,796 170,028
Creditors: Amounts Falling Due Within One Year 7 (37,446 ) (27,888 )
NET CURRENT ASSETS (LIABILITIES) 146,350 142,140
TOTAL ASSETS LESS CURRENT LIABILITIES 290,631 302,003
NET ASSETS 290,631 302,003
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 290,621 301,993
SHAREHOLDERS' FUNDS 290,631 302,003
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Page 2
For the year ending 31 July 2023 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 Dennis
Director
03/04/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Jonathan Dennis Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09676649 . The registered office is 223 Whitton Road, Twickenham, TW2 7QZ.
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. 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 10%
Plant & Machinery 25%
Motor Vehicles 20%
Fixtures & Fittings 25%
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £ £
Cost
As at 1 August 2022 - 147,764 72,521 49,684 269,969
Additions 26,772 3,244 8,757 - 38,773
Disposals - (656 ) (2,133 ) - (2,789 )
As at 31 July 2023 26,772 150,352 79,145 49,684 305,953
Depreciation
As at 1 August 2022 - 85,749 4,673 49,684 140,106
Provided during the period 2,327 34,751 14,807 - 51,885
Disposals - (177 ) (142 ) - (319 )
As at 31 July 2023 2,327 120,323 19,338 49,684 191,672
...CONTINUED
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Net Book Value
As at 31 July 2023 24,445 30,029 59,807 - 114,281
As at 1 August 2022 - 62,015 67,848 - 129,863
5. Investments
Unlisted
£
Cost
As at 1 August 2022 30,000
As at 31 July 2023 30,000
Provision
As at 1 August 2022 -
As at 31 July 2023 -
Net Book Value
As at 31 July 2023 30,000
As at 1 August 2022 30,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 10,078 1,083
Director's loan account 88,635 4,159
Amounts owed by group undertakings 8,966 2,219
107,679 7,461
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 553 11,657
Corporation tax 18,349 5,020
Other taxes and social security 21 -
VAT 17,972 10,531
Accruals and deferred income 551 680
37,446 27,888
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 August 2022 Amounts advanced Amounts repaid Amounts written off As at 31 July 2023
£ £ £ £ £
Mr Jonathan Dennis - 88,635 - - 88,635
The above loan is unsecured, interest free and repayable on demand.
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