Acorah Software Products - Accounts Production 14.5.601 false true 28 February 2023 1 March 2022 false 1 March 2023 29 February 2024 29 February 2024 09984421 Mrs J H Hughes Mr P Hughes iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09984421 2023-02-28 09984421 2024-02-29 09984421 2023-03-01 2024-02-29 09984421 frs-core:CurrentFinancialInstruments 2024-02-29 09984421 frs-core:RevaluationReserve 2024-02-29 09984421 frs-core:ShareCapital 2024-02-29 09984421 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 09984421 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 09984421 frs-bus:FilletedAccounts 2023-03-01 2024-02-29 09984421 frs-bus:SmallEntities 2023-03-01 2024-02-29 09984421 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 09984421 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 09984421 frs-core:UnlistedNon-exchangeTraded 2024-02-29 09984421 frs-core:UnlistedNon-exchangeTraded 2023-02-28 09984421 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-02-28 09984421 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 09984421 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-02-29 09984421 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-02-28 09984421 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 09984421 frs-bus:Director1 2023-03-01 2024-02-29 09984421 frs-bus:Director2 2023-03-01 2024-02-29 09984421 frs-countries:EnglandWales 2023-03-01 2024-02-29 09984421 2022-02-28 09984421 2023-02-28 09984421 2022-03-01 2023-02-28 09984421 frs-core:CurrentFinancialInstruments 2023-02-28 09984421 frs-core:RevaluationReserve 2023-02-28 09984421 frs-core:ShareCapital 2023-02-28 09984421 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: 09984421
PJH (Todmorden) Ltd
Unaudited Financial Statements
For The Year Ended 29 February 2024
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 09984421
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 272,658 232,658
272,658 232,658
CURRENT ASSETS
Debtors 5 50 50
Cash at bank and in hand 2,691 3,527
2,741 3,577
Creditors: Amounts Falling Due Within One Year 6 (203,881 ) (208,802 )
NET CURRENT ASSETS (LIABILITIES) (201,140 ) (205,225 )
TOTAL ASSETS LESS CURRENT LIABILITIES 71,518 27,433
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,600 ) -
NET ASSETS 63,918 27,433
CAPITAL AND RESERVES
Called up share capital 100 100
Revaluation reserve 32,400 -
Income Statement 31,418 27,333
SHAREHOLDERS' FUNDS 63,918 27,433
Page 1
Page 2
For the year ending 29 February 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 Income Statement.
On behalf of the board
Mr P Hughes
Director
27/03/2024
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
PJH (Todmorden) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09984421 . The registered office is Heritage Exchange, South Lane, Elland, HX5 0HG.
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 for goods supplied
and services rendered, net of discounts and Value Added Tax.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the
reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that
it relates to items recognised in other comprehensive income or directly in capital and reserves. In this
case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at
the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or
substantively enacted at the reporting date.
2.5. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount
being estimated where such indicators exist. Where the carrying value exceeds the recoverable
amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at
each reporting date.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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Page 4
4. Investments
Unlisted
£
Cost
As at 1 March 2023 232,658
Revaluations 40,000
As at 29 February 2024 272,658
Provision
As at 1 March 2023 -
As at 29 February 2024 -
Net Book Value
As at 29 February 2024 272,658
As at 1 March 2023 232,658
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 50 50
50 50
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 201,984 206,984
Taxation and social security 1,897 1,818
203,881 208,802
Page 4