Acorah Software Products - Accounts Production 14.5.601 false true false 27 July 2022 31 July 2023 31 July 2023 14258270 Mr JORDAN PRATT Mr ALEXANDER SIMMS iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14258270 2022-07-26 14258270 2023-07-31 14258270 2022-07-27 2023-07-31 14258270 frs-core:CurrentFinancialInstruments 2023-07-31 14258270 frs-core:Non-currentFinancialInstruments 2023-07-31 14258270 frs-core:BetweenOneFiveYears 2023-07-31 14258270 frs-core:MotorVehicles 2023-07-31 14258270 frs-core:MotorVehicles 2022-07-27 2023-07-31 14258270 frs-core:MotorVehicles 2022-07-26 14258270 frs-core:PlantMachinery 2023-07-31 14258270 frs-core:PlantMachinery 2022-07-27 2023-07-31 14258270 frs-core:PlantMachinery 2022-07-26 14258270 frs-core:ShareCapital 2023-07-31 14258270 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 14258270 frs-bus:PrivateLimitedCompanyLtd 2022-07-27 2023-07-31 14258270 frs-bus:FilletedAccounts 2022-07-27 2023-07-31 14258270 frs-bus:SmallEntities 2022-07-27 2023-07-31 14258270 frs-bus:AuditExempt-NoAccountantsReport 2022-07-27 2023-07-31 14258270 frs-bus:SmallCompaniesRegimeForAccounts 2022-07-27 2023-07-31 14258270 frs-bus:Director1 2022-07-27 2023-07-31 14258270 frs-bus:Director2 2022-07-27 2023-07-31 14258270 frs-countries:EnglandWales 2022-07-27 2023-07-31
Registered number: 14258270
Jp Bobcat Roofing Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Business Accounting Services
Warwick Business Centre
Hawkes Drive, Heathcote Ind Estate
Warwick
Warwickshire
CV34 6LX
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14258270
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 30,910
30,910
CURRENT ASSETS
Debtors 5 2,101
Cash at bank and in hand 19,781
21,882
Creditors: Amounts Falling Due Within One Year 6 (3,548 )
NET CURRENT ASSETS (LIABILITIES) 18,334
TOTAL ASSETS LESS CURRENT LIABILITIES 49,244
Creditors: Amounts Falling Due After More Than One Year 7 (20,684 )
NET ASSETS 28,560
CAPITAL AND RESERVES
Called up share capital 9 2
Profit and Loss Account 28,558
SHAREHOLDERS' FUNDS 28,560
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 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.
On behalf of the board
Mr ALEXANDER SIMMS
Director
11/04/2024
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
Jp Bobcat Roofing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14258270 . The registered office is Warwick Business Centre Hawkes Drive, Heathcote Ind Estate, Warwick, Warwickshire, CV34 6LX.
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 20% on cost
Motor Vehicles 25% on cost
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. 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.
...CONTINUED
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2.5. Taxation - continued
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: 2
2
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 27 July 2022 - - -
Additions 9,120 31,485 40,605
As at 31 July 2023 9,120 31,485 40,605
Depreciation
As at 27 July 2022 - - -
Provided during the period 1,824 7,871 9,695
As at 31 July 2023 1,824 7,871 9,695
Net Book Value
As at 31 July 2023 7,296 23,614 30,910
As at 27 July 2022 - - -
5. Debtors
2023
£
Due within one year
VAT 2,099
Called up share capital not paid 2
2,101
6. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors (1 )
Corporation tax 3,549
3,548
Page 4
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2023
£
Net obligations under finance lease and hire purchase contracts 20,684
20,684
8. Obligations Under Finance Leases and Hire Purchase
2023
£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 20,684
9. Share Capital
2023
£
Called Up Share Capital not Paid 2
Amount of Allotted, Called Up Share Capital 2
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