Acorah Software Products - Accounts Production 14.4.601 false true false 1 October 2022 30 September 2023 30 September 2023 14370532 Mr Tobias Davis Mrs Laura Davis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14370532 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-09-30 14370532 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-09-30 14370532 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-09-30 14370532 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-09-30 14370532 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-10-01 2023-09-30 14370532 frs-core:AllSubsidiaries 2022-10-01 2023-09-30 14370532 frs-core:KeyManagementPersonnel 2022-10-01 2023-09-30 14370532 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-10-01 2023-09-30 14370532 frs-core:OtherRelatedParties 2022-10-01 2023-09-30 14370532 2022-09-30 14370532 2023-09-30 14370532 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Registered number: 14370532
Jolly Gardeners Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2023
Unaudited Financial Statements
Contents
Page
Company Information 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Company Information
Directors Mr Tobias Davis
Mrs Laura Davis
Company Number 14370532
Registered Office C/O Derbyshire Accountants Ltd
2 Fairfield
Whitchurch
Hampshire
RG28 7ES
Accountants Derbyshire Accountants Limited
Chartered Certified Accountants
2 Fairfield
Whitchurch
Hampshire
RG28 7ES
Page 1
Page 2
Abridged Balance Sheet
Registered number: 14370532
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 45,038
45,038
CURRENT ASSETS
Debtors 44,264
Cash at bank and in hand 17,316
61,580
Creditors: Amounts Falling Due Within One Year (40,359 )
NET CURRENT ASSETS (LIABILITIES) 21,221
TOTAL ASSETS LESS CURRENT LIABILITIES 66,259
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,908 )
NET ASSETS 56,351
CAPITAL AND RESERVES
Called up share capital 5 100
Profit and Loss Account 56,251
SHAREHOLDERS' FUNDS 56,351
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Page 3
For the year ending 30 September 2023 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Tobias Davis
Director
2nd April 2024
The notes on pages 4 to 5 form part of these financial statements.
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Page 4
Notes to the Abridged Financial Statements
1. General Information
Jolly Gardeners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14370532 . The registered office is C/O Derbyshire Accountants Ltd, 2 Fairfield, Whitchurch, Hampshire, RG28 7ES.
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:
Plant & Machinery 25% straight line
Motor Vehicles 15% straight line
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. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
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4. Tangible Assets
Total
£
Cost
As at 1 October 2022 -
Additions 53,247
As at 30 September 2023 53,247
Depreciation
As at 1 October 2022 -
Provided during the period 8,209
As at 30 September 2023 8,209
Net Book Value
As at 30 September 2023 45,038
As at 1 October 2022 -
5. Share Capital
2023
£
Allotted, Called up and fully paid 100
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2022 Amounts advanced Amounts repaid Amounts written off As at 30 September 2023
£ £ £ £ £
Mr Tobias Davis - 10,246 - - 10,246
The above loan is unsecured, interest free and repayable on demand. This loan was repaid by 31/03/2024.
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