Acorah Software Products - Accounts Production 14.5.601 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 11898501 Dr S Knight iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11898501 2023-03-31 11898501 2024-03-31 11898501 2023-04-01 2024-03-31 11898501 frs-core:CurrentFinancialInstruments 2024-03-31 11898501 frs-core:ComputerEquipment 2024-03-31 11898501 frs-core:ComputerEquipment 2023-04-01 2024-03-31 11898501 frs-core:ComputerEquipment 2023-03-31 11898501 frs-core:ShareCapital 2024-03-31 11898501 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 11898501 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11898501 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 11898501 frs-bus:SmallEntities 2023-04-01 2024-03-31 11898501 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 11898501 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 11898501 frs-core:DeferredTaxation 2023-04-01 2024-03-31 11898501 frs-core:DeferredTaxation 2024-03-31 11898501 frs-bus:Director1 2023-04-01 2024-03-31 11898501 frs-countries:EnglandWales 2023-04-01 2024-03-31 11898501 2022-03-31 11898501 2023-03-31 11898501 2022-04-01 2023-03-31 11898501 frs-core:CurrentFinancialInstruments 2023-03-31 11898501 frs-core:ShareCapital 2023-03-31 11898501 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 11898501
SJB Pathology Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11898501
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 973 -
973 -
CURRENT ASSETS
Cash at bank and in hand 30,437 35,087
30,437 35,087
Creditors: Amounts Falling Due Within One Year 5 (2,775 ) (11,423 )
NET CURRENT ASSETS (LIABILITIES) 27,662 23,664
TOTAL ASSETS LESS CURRENT LIABILITIES 28,635 23,664
PROVISIONS FOR LIABILITIES
Deferred Taxation 6 (185 ) -
NET ASSETS 28,450 23,664
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 28,350 23,564
SHAREHOLDERS' FUNDS 28,450 23,664
Page 1
Page 2
For the year ending 31 March 2024 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
Dr S Knight
Director
12/04/2024
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
SJB Pathology Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11898501 . The registered office is 8 Willowfield Avenue, Halifax, West Yorkshire, HX2 7JS.
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:
Computer Equipment 25% 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 April 2023 -
Additions 1,197
As at 31 March 2024 1,197
Depreciation
As at 1 April 2023 -
Provided during the period 224
As at 31 March 2024 224
Net Book Value
As at 31 March 2024 973
As at 1 April 2023 -
Page 3
Page 4
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 924 1,151
Accruals and deferred income 643 637
Director's loan account 1,208 9,635
2,775 11,423
6. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 185 -
7. Provisions for Liabilities
Deferred Tax Total
£ £
Deferred taxation 185 185
Balance at 31 March 2024 185 185
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4