Acorah Software Products - Accounts Production 15.0.400 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 12990252 Mrs Doinita Jipa Mr Filip Jipa iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12990252 2022-11-30 12990252 2023-11-30 12990252 2022-12-01 2023-11-30 12990252 frs-core:CurrentFinancialInstruments 2023-11-30 12990252 frs-core:ShareCapital 2023-11-30 12990252 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 12990252 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 12990252 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 12990252 frs-bus:SmallEntities 2022-12-01 2023-11-30 12990252 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 12990252 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 12990252 frs-bus:Director1 2022-12-01 2023-11-30 12990252 frs-bus:Director2 2022-12-01 2023-11-30 12990252 frs-countries:EnglandWales 2022-12-01 2023-11-30 12990252 2021-11-30 12990252 2022-11-30 12990252 2021-12-01 2022-11-30 12990252 frs-core:CurrentFinancialInstruments 2022-11-30 12990252 frs-core:ShareCapital 2022-11-30 12990252 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 12990252
JIPA HEALTH&BEAUTY LTD
Unaudited Financial Statements
For The Year Ended 30 November 2023
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 12990252
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 352 352
352 352
Creditors: Amounts Falling Due Within One Year 5 (206 ) (206 )
NET CURRENT ASSETS (LIABILITIES) 146 146
TOTAL ASSETS LESS CURRENT LIABILITIES 146 146
NET ASSETS 146 146
CAPITAL AND RESERVES
Called up share capital 6 2 2
Profit and Loss Account 144 144
SHAREHOLDERS' FUNDS 146 146
For the year ending 30 November 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 Filip Jipa
Director
07/08/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
JIPA HEALTH&BEAUTY LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12990252 . The registered office is 50 Staunton Street, Portsmouth, PO1 4EJ.
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
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4. Debtors
2023 2022
£ £
Due within one year
Directors' loan accounts 352 352
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 206 206
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
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