Acorah Software Products - Accounts Production 15.0.500 false true 30 November 2022 1 December 2021 false 1 December 2022 30 November 2023 30 November 2023 12316100 Mr Carl Ennis Mr James Berry iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12316100 2022-11-30 12316100 2023-11-30 12316100 2022-12-01 2023-11-30 12316100 frs-core:CurrentFinancialInstruments 2023-11-30 12316100 frs-core:Non-currentFinancialInstruments 2023-11-30 12316100 frs-core:ComputerEquipment 2023-11-30 12316100 frs-core:ComputerEquipment 2022-12-01 2023-11-30 12316100 frs-core:ComputerEquipment 2022-11-30 12316100 frs-core:MotorVehicles 2023-11-30 12316100 frs-core:MotorVehicles 2022-12-01 2023-11-30 12316100 frs-core:MotorVehicles 2022-11-30 12316100 frs-core:ShareCapital 2023-11-30 12316100 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 12316100 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 12316100 frs-bus:FilletedAccounts 2022-12-01 2023-11-30 12316100 frs-bus:SmallEntities 2022-12-01 2023-11-30 12316100 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 12316100 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 12316100 frs-bus:Director1 2022-12-01 2023-11-30 12316100 frs-bus:Director2 2022-12-01 2023-11-30 12316100 frs-countries:EnglandWales 2022-12-01 2023-11-30 12316100 2021-11-30 12316100 2022-11-30 12316100 2021-12-01 2022-11-30 12316100 frs-core:CurrentFinancialInstruments 2022-11-30 12316100 frs-core:Non-currentFinancialInstruments 2022-11-30 12316100 frs-core:ShareCapital 2022-11-30 12316100 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: 12316100
Jc Fire Protection Ltd
Unaudited Financial Statements
For The Year Ended 30 November 2023
DBS & CO ACCOUNTANTS LIMITED
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12316100
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 181,000 17,406
181,000 17,406
CURRENT ASSETS
Debtors 5 313,937 144,695
Cash at bank and in hand 197,246 114,885
511,183 259,580
Creditors: Amounts Falling Due Within One Year 6 (164,225 ) (99,232 )
NET CURRENT ASSETS (LIABILITIES) 346,958 160,348
TOTAL ASSETS LESS CURRENT LIABILITIES 527,958 177,754
Creditors: Amounts Falling Due After More Than One Year 7 (117,195 ) (35,650 )
NET ASSETS 410,763 142,104
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 410,663 142,004
SHAREHOLDERS' FUNDS 410,763 142,104
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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 Carl Ennis
Director
27/08/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Jc Fire Protection Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12316100 . The registered office is 21 Merton Road, Bootle, Merseyside, L20 3BJ.
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% Straight Line
Computer Equipment 25% Striaght Line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
Page 3
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4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 December 2022 34,812 - 34,812
Additions 226,972 2,757 229,729
As at 30 November 2023 261,784 2,757 264,541
Depreciation
As at 1 December 2022 17,406 - 17,406
Provided during the period 65,446 689 66,135
As at 30 November 2023 82,852 689 83,541
Net Book Value
As at 30 November 2023 178,932 2,068 181,000
As at 1 December 2022 17,406 - 17,406
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 190,926 114,136
Other debtors 101,698 28,822
VAT 21,313 -
313,937 142,958
Due after more than one year
Other debtors - 1,737
- 1,737
313,937 144,695
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 61,944 41,181
Corporation tax 97,019 47,936
Other taxes and social security 1,995 1,047
VAT - 6,304
Accruals and deferred income 2,411 2,411
Directors' loan accounts 856 353
164,225 99,232
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 117,195 35,650
117,195 35,650
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 5