Acorah Software Products - Accounts Production 14.3.260 false true false 1 December 2021 31 March 2023 31 March 2023 13035397 Mr James Tomlinson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13035397 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2021-11-30 13035397 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 13035397 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 13035397 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 13035397 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2021-12-01 2023-03-31 13035397 frs-core:AllSubsidiaries 2021-12-01 2023-03-31 13035397 frs-core:KeyManagementPersonnel 2021-12-01 2023-03-31 13035397 frs-core:EntitiesControlledByKeyManagementPersonnel 2021-12-01 2023-03-31 13035397 frs-core:OtherRelatedParties 2021-12-01 2023-03-31 13035397 2021-11-30 13035397 2023-03-31 13035397 2021-12-01 2023-03-31 13035397 frs-core:CurrentFinancialInstruments 2023-03-31 13035397 frs-core:CurrentFinancialInstruments 2021-12-01 2023-03-31 13035397 frs-core:Non-currentFinancialInstruments 2023-03-31 13035397 frs-core:Non-currentFinancialInstruments 2021-12-01 2023-03-31 13035397 frs-core:CurrentFinancialInstruments 2021-12-01 2023-03-31 13035397 frs-core:CurrentFinancialInstruments 2023-03-31 13035397 frs-core:AfterOneYear 2021-12-01 2023-03-31 13035397 frs-core:BetweenOneFiveYears 2021-12-01 2023-03-31 13035397 frs-core:BetweenOneFiveYears 2023-03-31 13035397 frs-core:ComputerEquipment 2023-03-31 13035397 frs-core:ComputerEquipment 2021-12-01 2023-03-31 13035397 frs-core:ComputerEquipment 2021-11-30 13035397 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2023-03-31 13035397 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-01 2023-03-31 13035397 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-11-30 13035397 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2023-03-31 13035397 frs-bus:LargeCompaniesRegimeForDirectorsReport 2021-12-01 2023-03-31 13035397 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2021-12-01 2023-03-31 13035397 frs-bus:SmallCompaniesRegimeForDirectorsReport 2021-12-01 2023-03-31 13035397 frs-bus:OrdinaryShareClass1 2021-12-01 2023-03-31 13035397 frs-bus:OrdinaryShareClass1 2021-11-30 13035397 frs-bus:OrdinaryShareClass1 2023-03-31 13035397 frs-bus:OrdinaryShareClass2 2021-12-01 2023-03-31 13035397 frs-bus:OrdinaryShareClass2 2021-11-30 13035397 frs-bus:OrdinaryShareClass2 2023-03-31 13035397 frs-bus:OrdinaryShareClass3 2021-12-01 2023-03-31 13035397 frs-bus:OrdinaryShareClass3 2021-11-30 13035397 frs-bus:OrdinaryShareClass3 2023-03-31 13035397 frs-bus:OrdinaryShareClass4 2021-12-01 2023-03-31 13035397 frs-bus:OrdinaryShareClass4 2021-11-30 13035397 frs-bus:OrdinaryShareClass4 2023-03-31 13035397 frs-bus:OrdinaryShareClass5 2021-12-01 2023-03-31 13035397 frs-bus:OrdinaryShareClass5 2021-11-30 13035397 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2023-03-31 13035397 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-03-31 13035397 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2023-03-31 13035397 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2023-03-31 13035397 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2023-03-31 13035397 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 13035397 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-03-31 13035397 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 13035397 frs-core:ListedExchangeTraded 2023-03-31 13035397 frs-core:ListedExchangeTraded 2021-11-30 13035397 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-11-30 13035397 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2023-03-31 13035397 frs-core:DisposalsRepaymentsInvestments frs-core:ListedExchangeTraded 2023-03-31 13035397 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frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 13035397 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2023-03-31 13035397 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 13035397 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 13035397 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-03-31 13035397 frs-core:UnlistedNon-exchangeTraded 2023-03-31 13035397 frs-core:UnlistedNon-exchangeTraded 2021-11-30 13035397 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-11-30 13035397 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 13035397 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 13035397 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2023-03-31 13035397 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 13035397 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2023-03-31 13035397 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 13035397 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 13035397 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 13035397 dpl-frs:CostSales 2021-12-01 2023-03-31 13035397 dpl-frs:CostSales 2021-11-30 13035397 dpl-frs:CostSales 2023-03-31 13035397 dpl-frs:DistributionCosts 2021-12-01 2023-03-31 13035397 dpl-frs:AdministrativeExpenses 2021-12-01 2023-03-31 13035397 frs-bus:Director1 2021-12-01 2023-03-31 13035397 frs-bus:Director1 2021-11-30 13035397 frs-bus:Director1 2023-03-31 13035397 1 2021-12-01 2023-03-31 13035397 frs-core:CurrentFinancialInstruments 1 2023-03-31 13035397 frs-core:Non-currentFinancialInstruments 1 2023-03-31 13035397 2 2021-12-01 2023-03-31 13035397 frs-core:CurrentFinancialInstruments 2 2023-03-31 13035397 frs-core:Non-currentFinancialInstruments 2 2023-03-31 13035397 3 2021-12-01 2023-03-31 13035397 frs-core:CurrentFinancialInstruments 3 2023-03-31 13035397 frs-core:Non-currentFinancialInstruments 3 2023-03-31 13035397 4 2021-12-01 2023-03-31 13035397 frs-core:CurrentFinancialInstruments 4 2023-03-31 13035397 frs-core:Non-currentFinancialInstruments 4 2023-03-31 13035397 5 2021-12-01 2023-03-31 13035397 frs-core:CurrentFinancialInstruments 5 2023-03-31 13035397 frs-core:Non-currentFinancialInstruments 5 2023-03-31 13035397 6 2021-12-01 2023-03-31 13035397 frs-core:CurrentFinancialInstruments 6 2023-03-31 13035397 frs-core:Non-currentFinancialInstruments 6 2023-03-31 13035397 7 2021-12-01 2023-03-31 13035397 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Registered number: 13035397
JET Accountancy Ltd
Unaudited ABRIDGED Financial Statements
For the Period 1 December 2021 to 31 March 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 13035397
31 March 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 569
569
CURRENT ASSETS
Debtors 68
Cash at bank and in hand 102
170
Creditors: Amounts Falling Due Within One Year (716 )
NET CURRENT ASSETS (LIABILITIES) (546 )
TOTAL ASSETS LESS CURRENT LIABILITIES 23
NET ASSETS 23
CAPITAL AND RESERVES
Called up share capital 5 1
Profit and Loss Account 22
SHAREHOLDERS' FUNDS 23
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For the period ending 31 March 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr James Tomlinson
Director
30/12/2023
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
JET Accountancy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13035397 . The registered office is 3 Morlaix Close, Dawlish, Devon, EX7 0FG.
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.
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.
2.3. 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 20% reducing balance
2.4. Financial Instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at the market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
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.
2.6. 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 period was: 1
1
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4. Tangible Assets
Total
£
Cost
As at 1 December 2021 -
Additions 597
As at 31 March 2023 597
Depreciation
As at 1 December 2021 -
Provided during the period 28
As at 31 March 2023 28
Net Book Value
As at 31 March 2023 569
As at 1 December 2021 -
5. Share Capital
31 March 2023
£
Allotted, Called up and fully paid 1
6. Related Party Transactions
At the year end, 31 March 2023, the company owed the director £716 in respect of loans held with the company. These amounts are interest free and repayable on demand.
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