Acorah Software Products - Accounts Production 15.0.500 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 09875005 Mr W M Spruce iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09875005 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-03-31 09875005 2023-03-31 09875005 2024-03-31 09875005 2023-04-01 2024-03-31 09875005 frs-core:CurrentFinancialInstruments 2024-03-31 09875005 frs-core:Non-currentFinancialInstruments 2024-03-31 09875005 frs-core:PlantMachinery 2024-03-31 09875005 frs-core:PlantMachinery 2023-04-01 2024-03-31 09875005 frs-core:PlantMachinery 2023-03-31 09875005 frs-core:ShareCapital 2024-03-31 09875005 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 09875005 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 09875005 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 09875005 frs-bus:SmallEntities 2023-04-01 2024-03-31 09875005 frs-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 09875005 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 09875005 frs-bus:Director1 2023-04-01 2024-03-31 09875005 frs-countries:EnglandWales 2023-04-01 2024-03-31 09875005 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 09875005 2022-03-31 09875005 2023-03-31 09875005 2022-04-01 2023-03-31 09875005 frs-core:CurrentFinancialInstruments 2023-03-31 09875005 frs-core:Non-currentFinancialInstruments 2023-03-31 09875005 frs-core:ShareCapital 2023-03-31 09875005 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 09875005
JS Comms Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of JS Comms Limited for the year ended 31 March 2024
In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of JS Comms Limited for the year ended 31 March 2024 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the director of JS Comms Limited , as a body, in accordance with the terms of our engagement letter dated 16 January 2024. Our work has been undertaken solely to prepare for your approval the accounts of JS Comms Limited and state those matters that we have agreed to state to the director of JS Comms Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than JS Comms Limited and its director, as a body, for our work or for this report.
It is your duty to ensure that JS Comms Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of JS Comms Limited . You consider that JS Comms Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of JS Comms Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
ERC Accountants and Business Advisers Limited
5 August 2024
ERC Accountants & Business Advisers Limited
Chartered Accountants
Hanover Buildings, 11-13 Hanover Street
Liverpool
Merseyside
L1 3DN
Page 1
Page 2
Balance Sheet
Registered number: 09875005
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 2,028 2,535
2,028 2,535
CURRENT ASSETS
Stocks 4 2,000 2,000
Debtors 5 34,310 51,362
Cash at bank and in hand 8,113 4,993
44,423 58,355
Creditors: Amounts Falling Due Within One Year 6 (42,095 ) (36,103 )
NET CURRENT ASSETS (LIABILITIES) 2,328 22,252
TOTAL ASSETS LESS CURRENT LIABILITIES 4,356 24,787
Creditors: Amounts Falling Due After More Than One Year 7 (21,367 ) (24,559 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (507 ) (634 )
NET LIABILITIES (17,518 ) (406 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account (17,618 ) (506 )
SHAREHOLDERS' FUNDS (17,518) (406)
Page 2
Page 3
For the year ending 31 March 2024 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.
On behalf of the board
Mr W M Spruce
Director
7 August 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
1.2. 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.
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.
1.3. Tangible Fixed Assets and Depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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 and machinery 20% reducing balance
1.4. 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.
1.5. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 2 (2023: 2)
2 2
3. Tangible Assets
Plant and machinery
£
Cost
As at 1 April 2023 6,991
As at 31 March 2024 6,991
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 April 2023 4,456
Provided during the period 507
As at 31 March 2024 4,963
Net Book Value
As at 31 March 2024 2,028
As at 1 April 2023 2,535
4. Stocks
2024 2023
£ £
Stock 2,000 2,000
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,523 5,668
Other debtors 28,359 45,694
32,882 51,362
Due after more than one year
Other debtors 1,428 -
1,428 -
34,310 51,362
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 21,385 17,195
Bank loans and overdrafts 3,734 2,375
Other creditors 1,322 975
Taxation and social security 15,654 15,558
42,095 36,103
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 21,367 24,559
21,367 24,559
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2024 2023
£ £
Bank loans 6,430 11,115
Page 5
Page 6
8. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured as follows;
The Natwest Bounce Back Loan within bank loans and overdrafts of £25,101 is 100% secured by the goverment and no charge over the assets of the company.
2024 2023
£ £
Bank loans and overdrafts 25,101 26,934
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
The director of the company has a brought forward advance from the company of £40,045, received advances during the year totalling £45,546 and repaid an amounts totalling £13,510 and was issued dividends totalling £44,052 (2023: received advances during the year totalling £36,761 and repaid an amounts totalling £13,589 and was issued dividends totalling £27,951). All advances are repayable on demand. The advance carried forward is £28,029.
11. Related Party Transactions
The following related party transactions were undertaken during the year:
Dividends were paid to the director in respect of their shareholding totalling £28,029 (2023: £27,951).
The aggregate remuneration paid to key management personnel for the year was £11,449 (2023: £8,844).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
12. General Information
JS Comms Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09875005 . The registered office is Hanover Buildings, 11-13 Hanover Street, Liverpool, Merseyside, L1 3DN.
Page 6