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 09713499 Mr Jack Scotchbrook Mr Jack Scotchbrook true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09713499 2022-07-31 09713499 2023-07-31 09713499 2022-08-01 2023-07-31 09713499 frs-core:CurrentFinancialInstruments 2023-07-31 09713499 frs-core:Non-currentFinancialInstruments 2023-07-31 09713499 frs-core:PlantMachinery 2023-07-31 09713499 frs-core:PlantMachinery 2022-08-01 2023-07-31 09713499 frs-core:PlantMachinery 2022-07-31 09713499 frs-core:ShareCapital 2023-07-31 09713499 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 09713499 frs-bus:PrivateLimitedCompanyLtd 2022-08-01 2023-07-31 09713499 frs-bus:FilletedAccounts 2022-08-01 2023-07-31 09713499 frs-bus:SmallEntities 2022-08-01 2023-07-31 09713499 frs-bus:AuditExempt-NoAccountantsReport 2022-08-01 2023-07-31 09713499 frs-bus:SmallCompaniesRegimeForAccounts 2022-08-01 2023-07-31 09713499 1 2022-08-01 2023-07-31 09713499 frs-bus:Director1 2022-08-01 2023-07-31 09713499 frs-core:CurrentFinancialInstruments 1 2023-07-31 09713499 frs-countries:EnglandWales 2022-08-01 2023-07-31 09713499 2021-07-31 09713499 2022-07-31 09713499 2021-08-01 2022-07-31 09713499 frs-core:CurrentFinancialInstruments 2022-07-31 09713499 frs-core:Non-currentFinancialInstruments 2022-07-31 09713499 frs-core:ShareCapital 2022-07-31 09713499 frs-core:RetainedEarningsAccumulatedLosses 2022-07-31 09713499 frs-core:CurrentFinancialInstruments 1 2022-07-31
Registered number: 09713499
JPS Brickwork Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
LPTA Limited
Chartered Certified Accountants
Priory Place Priory Road
Tiptree
Colchester
Essex
CO5 0QE
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09713499
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,789 7,236
5,789 7,236
CURRENT ASSETS
Debtors 5 14,198 11,650
Cash at bank and in hand 900 2,564
15,098 14,214
Creditors: Amounts Falling Due Within One Year 6 (13,444 ) (10,130 )
NET CURRENT ASSETS (LIABILITIES) 1,654 4,084
TOTAL ASSETS LESS CURRENT LIABILITIES 7,443 11,320
Creditors: Amounts Falling Due After More Than One Year 7 (6,134 ) (9,334 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (796 ) (1,070 )
NET ASSETS 513 916
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 413 816
SHAREHOLDERS' FUNDS 513 916
Page 1
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 Jack Scotchbrook
Director
28th February 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
JPS Brickwork Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09713499 . The registered office is Kumla, School Road, Rayne, CM77 6ST.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 Basis
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2022 17,918
As at 31 July 2023 17,918
Depreciation
As at 1 August 2022 10,682
Provided during the period 1,447
As at 31 July 2023 12,129
Net Book Value
As at 31 July 2023 5,789
As at 1 August 2022 7,236
5. Debtors
2023 2022
£ £
Due within one year
VAT Debtor 514 256
Director's loan account 13,684 11,394
14,198 11,650
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - 42
Bank loans and overdrafts 3,200 3,200
Corporation tax 9,479 6,230
Accruals and deferred income 765 658
13,444 10,130
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 6,134 9,334
6,134 9,334
Page 4
Page 5
8. Share Capital
2023 2022
£ £
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.
Dividends paid to directors
10. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 26,500 25,000
26,500 25,000
11. Ultimate Controlling Party
The company's ultimate controlling party is Mr Jack Scotchbrook by virtue of his ownership of 100% of the issued share capital in the company.
Page 5