Acorah Software Products - Accounts Production 14.5.601 false true true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 11753174 Mr C M Hogg Mr J M Hogg iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11753174 2023-01-31 11753174 2024-01-31 11753174 2023-02-01 2024-01-31 11753174 frs-core:CurrentFinancialInstruments 2024-01-31 11753174 frs-core:Non-currentFinancialInstruments 2024-01-31 11753174 frs-core:BetweenOneFiveYears 2024-01-31 11753174 frs-core:MotorVehicles 2024-01-31 11753174 frs-core:MotorVehicles 2023-02-01 2024-01-31 11753174 frs-core:MotorVehicles 2023-01-31 11753174 frs-core:PlantMachinery 2024-01-31 11753174 frs-core:PlantMachinery 2023-02-01 2024-01-31 11753174 frs-core:PlantMachinery 2023-01-31 11753174 frs-core:WithinOneYear 2024-01-31 11753174 frs-core:ShareCapital 2024-01-31 11753174 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 11753174 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 11753174 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 11753174 frs-bus:SmallEntities 2023-02-01 2024-01-31 11753174 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 11753174 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 11753174 frs-bus:Director1 2023-02-01 2024-01-31 11753174 frs-bus:Director2 2023-02-01 2024-01-31 11753174 frs-countries:EnglandWales 2023-02-01 2024-01-31 11753174 2022-01-31 11753174 2023-01-31 11753174 2022-02-01 2023-01-31 11753174 frs-core:CurrentFinancialInstruments 2023-01-31 11753174 frs-core:Non-currentFinancialInstruments 2023-01-31 11753174 frs-core:BetweenOneFiveYears 2023-01-31 11753174 frs-core:WithinOneYear 2023-01-31 11753174 frs-core:ShareCapital 2023-01-31 11753174 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 11753174
CJ Joinery And Building Solutions Ltd
Financial Statements
For The Year Ended 31 January 2024
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11753174
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 36,983 49,065
36,983 49,065
CURRENT ASSETS
Stocks 5 4,200 14,300
Debtors 6 40,651 58
Cash at bank and in hand 2,585 23,454
47,436 37,812
Creditors: Amounts Falling Due Within One Year 7 (44,143 ) (28,959 )
NET CURRENT ASSETS (LIABILITIES) 3,293 8,853
TOTAL ASSETS LESS CURRENT LIABILITIES 40,276 57,918
Creditors: Amounts Falling Due After More Than One Year 8 (39,883 ) (51,733 )
NET ASSETS 393 6,185
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 391 6,183
SHAREHOLDERS' FUNDS 393 6,185
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For the year ending 31 January 2024 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 C M Hogg
Director
16 April 2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
CJ Joinery And Building Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11753174 . The registered office is 31 Gibfield Drive, Atherton, Manchester, M46 0GR.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.


2.3. 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.
2.4. 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 15% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. 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.
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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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 February 2023 4,000 69,515 73,515
As at 31 January 2024 4,000 69,515 73,515
Depreciation
As at 1 February 2023 2,158 22,292 24,450
Provided during the period 276 11,806 12,082
As at 31 January 2024 2,434 34,098 36,532
Net Book Value
As at 31 January 2024 1,566 35,417 36,983
As at 1 February 2023 1,842 47,223 49,065
5. Stocks
2024 2023
£ £
Stock 4,200 14,300
6. Debtors
2024 2023
£ £
Due within one year
Other debtors - 58
VAT 93 -
Directors' loan accounts 40,558 -
40,651 58
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 8,687 8,759
Bank loans and overdrafts 27,276 16,570
Corporation tax 6,460 -
VAT - 1,901
Accruals and deferred income 1,720 1,720
Directors' loan accounts - 9
44,143 28,959
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 32,012 39,359
Bank loans 7,871 12,374
39,883 51,733
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 8,687 8,759
Later than one year and not later than five years 32,012 39,359
40,699 48,118
40,699 48,118
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
11. Related Party Transactions
At the balance sheet date, the amount owed to the company by the directors through the directors loan account was £40,558 (2023:£9 owed to the directors). 
The directors loan accounts are unsecured, interest free and was repaid within nine months of the year end. 
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