Acorah Software Products - Accounts Production 14.5.601 false true false 1 September 2022 31 August 2023 31 August 2023 06667005 Mrs PAMELA PARSONS Mr JONATHAN KINGDON iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06667005 2022-08-31 06667005 2023-08-31 06667005 2022-09-01 2023-08-31 06667005 frs-core:CurrentFinancialInstruments 2023-08-31 06667005 frs-core:Non-currentFinancialInstruments 2023-08-31 06667005 frs-core:BetweenOneFiveYears 2023-08-31 06667005 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 06667005 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-01 2023-08-31 06667005 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-08-31 06667005 frs-core:MotorVehicles 2022-09-01 2023-08-31 06667005 frs-core:PlantMachinery 2023-08-31 06667005 frs-core:PlantMachinery 2022-09-01 2023-08-31 06667005 frs-core:PlantMachinery 2022-08-31 06667005 frs-core:WithinOneYear 2023-08-31 06667005 frs-core:ShareCapital 2023-08-31 06667005 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31 06667005 frs-bus:PrivateLimitedCompanyLtd 2022-09-01 2023-08-31 06667005 frs-bus:FilletedAccounts 2022-09-01 2023-08-31 06667005 frs-bus:SmallEntities 2022-09-01 2023-08-31 06667005 frs-bus:AuditExempt-NoAccountantsReport 2022-09-01 2023-08-31 06667005 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-01 2023-08-31 06667005 frs-bus:Director1 2022-09-01 2023-08-31 06667005 frs-bus:Director2 2022-09-01 2023-08-31 06667005 frs-countries:EnglandWales 2022-09-01 2023-08-31
Registered number: 06667005
J E KINGDON LTD
Unaudited Financial Statements
For The Year Ended 31 August 2023
James Bendrey Accountants Ltd
Boscawen Park
St Dennis
St Austell
Cornwall
PL26 8DT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06667005
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 144,019
144,019
CURRENT ASSETS
Stocks 5 2,070
Debtors 6 8,232
Cash at bank and in hand 9,816
20,118
Creditors: Amounts Falling Due Within One Year 7 (93,168 )
NET CURRENT ASSETS (LIABILITIES) (73,050 )
TOTAL ASSETS LESS CURRENT LIABILITIES 70,969
Creditors: Amounts Falling Due After More Than One Year 8 (13,644 )
NET ASSETS 57,325
CAPITAL AND RESERVES
Called up share capital 10 2
Profit and Loss Account 57,323
SHAREHOLDERS' FUNDS 57,325
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For the year ending 31 August 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
Mrs PAMELA PARSONS
Director
Mr JONATHAN KINGDON
Director
19/04/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
J E KINGDON LTD is a private company, limited by shares, incorporated in England & Wales, registered number 06667005 . The registered office is ROELLA DOWN, QUOIT, ST COLUMB MAJOR, TR9 6HY.
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:
Leasehold 10% per annum straight line at cost
Plant & Machinery 15% per annum reducing balance method
Motor Vehicles 15% per annum reducing balance method
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1
1
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 September 2022 4,192 299,613 303,805
Additions - 46,681 46,681
Disposals - (54,512 ) (54,512 )
As at 31 August 2023 4,192 291,782 295,974
Depreciation
As at 1 September 2022 2,880 123,397 126,277
Provided during the period 420 25,258 25,678
As at 31 August 2023 3,300 148,655 151,955
Net Book Value
As at 31 August 2023 892 143,127 144,019
As at 1 September 2022 1,312 176,216 177,528
5. Stocks
2023
£
Stock 2,070
6. Debtors
2023
£
Due within one year
Trade debtors 8,232
7. Creditors: Amounts Falling Due Within One Year
2023
£
Net obligations under finance lease and hire purchase contracts 14,264
Trade creditors 6,653
Other creditors 72,251
93,168
8. Creditors: Amounts Falling Due After More Than One Year
2023
£
Net obligations under finance lease and hire purchase contracts 13,644
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9. Obligations Under Finance Leases and Hire Purchase
2023
£
The future minimum finance lease payments are as follows:
Not later than one year 14,264
Later than one year and not later than five years 13,644
27,908
27,908
10. Share Capital
2023
£
Allotted, Called up and fully paid 2
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