Acorah Software Products - Accounts Production 14.6.300 false true 30 April 2022 1 April 2021 false 1 May 2022 29 April 2023 29 April 2023 13307669 Ms JIAYIN SONG iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13307669 2022-04-30 13307669 2023-04-29 13307669 2022-05-01 2023-04-29 13307669 frs-core:CurrentFinancialInstruments 2023-04-29 13307669 frs-core:ShareCapital 2023-04-29 13307669 frs-core:RetainedEarningsAccumulatedLosses 2023-04-29 13307669 frs-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-29 13307669 frs-bus:FilletedAccounts 2022-05-01 2023-04-29 13307669 frs-bus:SmallEntities 2022-05-01 2023-04-29 13307669 frs-bus:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-29 13307669 frs-bus:SmallCompaniesRegimeForAccounts 2022-05-01 2023-04-29 13307669 frs-bus:Director1 2022-05-01 2023-04-29 13307669 frs-countries:EnglandWales 2022-05-01 2023-04-29 13307669 2021-03-31 13307669 2022-04-30 13307669 2021-04-01 2022-04-30 13307669 frs-core:CurrentFinancialInstruments 2022-04-30 13307669 frs-core:ShareCapital 2022-04-30 13307669 frs-core:RetainedEarningsAccumulatedLosses 2022-04-30
Registered number: 13307669
JENNYSSSJY LTD
Unaudited Financial Statements
For The Year Ended 29 April 2023
LABAIT PROFESSIONALS LIMITED
Institute of Financial Accountants
Unit 1
17 Castle Street
Chester
England
CH1 2DS
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 13307669
29 April 2023 30 April 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 279,016 122,967
Cash at bank and in hand - 147
279,016 123,114
Creditors: Amounts Falling Due Within One Year 5 (222,756 ) (172,503 )
NET CURRENT ASSETS (LIABILITIES) 56,260 (49,389 )
TOTAL ASSETS LESS CURRENT LIABILITIES 56,260 (49,389 )
NET ASSETS/(LIABILITIES) 56,260 (49,389 )
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 56,259 (49,390 )
SHAREHOLDERS' FUNDS 56,260 (49,389)
For the year ending 29 April 2023 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 her 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
Ms JIAYIN SONG
Director
01/09/2024
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
JENNYSSSJY LTD is a private company, limited by shares, incorporated in England & Wales, registered number 13307669 . The registered office is A3301 Thames City, 8 Carnation Way, London, SW8 5FT.
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. 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.
2.3. Financial Instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments FRS 102' to all of its financial instrument.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liability are offset, with the net amounts present in the financial statements, when there is a legal enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balance, and initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidence a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitute a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instrument are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Page 2
Page 3
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: 1 (2022: 1)
1 1
4. Debtors
29 April 2023 30 April 2022
£ £
Due within one year
VAT 279,016 122,967
5. Creditors: Amounts Falling Due Within One Year
29 April 2023 30 April 2022
£ £
Trade creditors 7,705 1
Bank loans and overdrafts 926 -
Corporation tax 13,520 -
Other creditors 8,849 -
Accruals and deferred income 504 780
Director's loan account 191,252 171,722
222,756 172,503
6. Share Capital
29 April 2023 30 April 2022
£ £
Allotted, Called up and fully paid 1 1
Page 3
Page 4
7. Related Party Transactions
At the start of the accounting year, the opening balance of the directors' loans owned by the company was £171,722.22.
During the year, the company borrowed £19,529.93 from the director Miss Jiayin Song. 
The closing balance of directors' loans owned by the company at the end of the accounting year is £191,252.15.
8. Additional Disclosure
During the year, due to missing payment records and inadequate bank statements, we could not perform the full bank reconciliations for each sub bank account.
Based on the information provided by the director of Jiayin Song in writting, as at 29 April 2023, there were no trade /other receivables, and the only payables were accountancy fees.
We performed the bank reconciliation at an overall level, which was based on the difference between sub accounts and cash account.
Therefore, the closing balance for bank account and cash account are at our best judgements based on all the information we received from the director Jiayin Song.
Page 4