Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 11246531 Mrs Sharandeep Spall Mr Jatinder Spall iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11246531 2023-03-31 11246531 2024-03-31 11246531 2023-04-01 2024-03-31 11246531 frs-core:CurrentFinancialInstruments 2024-03-31 11246531 frs-core:Non-currentFinancialInstruments 2024-03-31 11246531 frs-core:BetweenOneFiveYears 2024-03-31 11246531 frs-core:ComputerEquipment 2024-03-31 11246531 frs-core:ComputerEquipment 2023-04-01 2024-03-31 11246531 frs-core:ComputerEquipment 2023-03-31 11246531 frs-core:MotorVehicles 2024-03-31 11246531 frs-core:MotorVehicles 2023-04-01 2024-03-31 11246531 frs-core:MotorVehicles 2023-03-31 11246531 frs-core:WithinOneYear 2024-03-31 11246531 frs-core:ShareCapital 2024-03-31 11246531 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 11246531 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 11246531 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 11246531 frs-bus:SmallEntities 2023-04-01 2024-03-31 11246531 frs-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 11246531 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 11246531 frs-bus:Director1 2023-04-01 2024-03-31 11246531 frs-bus:Director1 2023-03-31 11246531 frs-bus:Director1 2024-03-31 11246531 frs-bus:Director2 2023-04-01 2024-03-31 11246531 frs-countries:EnglandWales 2023-04-01 2024-03-31 11246531 2022-03-31 11246531 2023-03-31 11246531 2022-04-01 2023-03-31 11246531 frs-core:CurrentFinancialInstruments 2023-03-31 11246531 frs-core:Non-currentFinancialInstruments 2023-03-31 11246531 frs-core:BetweenOneFiveYears 2023-03-31 11246531 frs-core:WithinOneYear 2023-03-31 11246531 frs-core:ShareCapital 2023-03-31 11246531 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 11246531
J&S Consulting Ltd
Financial Statements
For The Year Ended 31 March 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of J&S Consulting Ltd For The Year Ended 31 March 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of J&S Consulting Ltd 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 us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of J&S Consulting Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of J&S Consulting Ltd and state those matters that we have agreed to state to the directors of J&S Consulting Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than J&S Consulting Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that J&S Consulting Ltd 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 J&S Consulting Ltd . You consider that J&S Consulting Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of J&S Consulting Ltd . 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
CKR
9 August 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Balance Sheet
Registered number: 11246531
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,678 42,238
31,678 42,238
CURRENT ASSETS
Debtors 5 3,219 -
Cash at bank and in hand 4,176 12,332
7,395 12,332
Creditors: Amounts Falling Due Within One Year 6 (7,029 ) (8,785 )
NET CURRENT ASSETS (LIABILITIES) 366 3,547
TOTAL ASSETS LESS CURRENT LIABILITIES 32,044 45,785
Creditors: Amounts Falling Due After More Than One Year 7 (31,894 ) (35,757 )
NET ASSETS 150 10,028
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 50 9,928
SHAREHOLDERS' FUNDS 150 10,028
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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 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 Jatinder Spall
Director
9 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. General Information
J&S Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11246531 . The registered office is Ckr House, 70 East Hill, Dartford, Kent, DA1 1RZ.
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:
Motor Vehicles 25% reducing balance basis
Computer Equipment 25% reducing balance basis
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 1 1
1 1
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4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 April 2023 56,090 722 56,812
As at 31 March 2024 56,090 722 56,812
Depreciation
As at 1 April 2023 14,023 551 14,574
Provided during the period 10,517 43 10,560
As at 31 March 2024 24,540 594 25,134
Net Book Value
As at 31 March 2024 31,550 128 31,678
As at 1 April 2023 42,067 171 42,238
5. Debtors
2024 2023
£ £
Due within one year
Directors' loan accounts 3,219 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,002 5,542
Bank loans and overdrafts 1,401 1,401
Corporation tax 211 -
Other taxes and social security 155 -
Accruals and deferred income 1,260 1,260
Directors' loan accounts - 582
7,029 8,785
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 30,259 32,721
Bank loans 1,635 3,036
31,894 35,757
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,002 5,542
Later than one year and not later than five years 30,259 32,721
34,261 38,263
34,261 38,263
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2023 Amounts advanced Amounts repaid Amounts written off As at 31 March 2024
£ £ £ £ £
Mr Jatinder Spall - 3,219 - - 3,219
The above loan is unsecured, interest free and repayable on demand.
11. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 9,200 31,000
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