Acorah Software Products - Accounts Production 14.5.601 false true false 1 April 2023 31 January 2024 31 January 2024 SC754691 Mr John Bisset Mrs Lisa Bisset iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC754691 2023-03-31 SC754691 2024-01-31 SC754691 2023-04-01 2024-01-31 SC754691 frs-core:CurrentFinancialInstruments 2024-01-31 SC754691 frs-core:FurnitureFittings 2024-01-31 SC754691 frs-core:FurnitureFittings 2023-04-01 2024-01-31 SC754691 frs-core:FurnitureFittings 2023-03-31 SC754691 frs-core:MotorVehicles 2024-01-31 SC754691 frs-core:MotorVehicles 2023-04-01 2024-01-31 SC754691 frs-core:MotorVehicles 2023-03-31 SC754691 frs-core:PlantMachinery 2024-01-31 SC754691 frs-core:PlantMachinery 2023-04-01 2024-01-31 SC754691 frs-core:PlantMachinery 2023-03-31 SC754691 frs-core:ShareCapital 2024-01-31 SC754691 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 SC754691 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-01-31 SC754691 frs-bus:FilletedAccounts 2023-04-01 2024-01-31 SC754691 frs-bus:SmallEntities 2023-04-01 2024-01-31 SC754691 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-01-31 SC754691 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-01-31 SC754691 frs-bus:Director1 2023-04-01 2024-01-31 SC754691 frs-bus:Director2 2023-04-01 2024-01-31 SC754691 frs-countries:Scotland 2023-04-01 2024-01-31
Registered number: SC754691
Jdb All Trades Ltd
Unaudited Financial Statements
For the Period 1 April 2023 to 31 January 2024
Christies
Dalgety Bay Business Centre
Sybrig House
Ridge Way
Dalgety Bay
KY11 9JN
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: SC754691
31 January 2024
Notes £ £
FIXED ASSETS
Tangible Assets 4 155,637
155,637
CURRENT ASSETS
Stocks 5 39,353
Cash at bank and in hand 143,300
182,653
Creditors: Amounts Falling Due Within One Year 6 (317,481 )
NET CURRENT ASSETS (LIABILITIES) (134,828 )
TOTAL ASSETS LESS CURRENT LIABILITIES 20,809
NET ASSETS 20,809
CAPITAL AND RESERVES
Called up share capital 8 1
Profit and Loss Account 20,808
SHAREHOLDERS' FUNDS 20,809
For the period ending 31 January 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 Profit and Loss Account.
On behalf of the board
Mr John Bisset
Director
11/04/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Jdb All Trades Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC754691 . The registered office is 3 Maccallum Avenue, Dunfermline, Fife, KY11 8ZT.
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 15% Straight line
Motor Vehicles 25% Straight line
Fixtures & Fittings 15% Straight line
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 period was: 8
8
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2023 - - - -
Additions 63,159 65,444 52,293 180,896
As at 31 January 2024 63,159 65,444 52,293 180,896
Depreciation
As at 1 April 2023 - - - -
Provided during the period 7,105 12,271 5,883 25,259
As at 31 January 2024 7,105 12,271 5,883 25,259
Net Book Value
As at 31 January 2024 56,054 53,173 46,410 155,637
As at 1 April 2023 - - - -
5. Stocks
31 January 2024
£
Stock 25,000
Work in progress 14,353
39,353
6. Creditors: Amounts Falling Due Within One Year
31 January 2024
£
Trade creditors 31,694
Other creditors 253,865
Taxation and social security 31,922
317,481
8. Share Capital
31 January 2024
£
Allotted, Called up and fully paid 1
Page 3