Acorah Software Products - Accounts Production 15.0.600 false true false 7 September 2022 30 September 2023 30 September 2023 14343014 Mr Mahesh Malhi iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14343014 2022-09-06 14343014 2023-09-30 14343014 2022-09-07 2023-09-30 14343014 frs-core:CurrentFinancialInstruments 2023-09-30 14343014 frs-core:Non-currentFinancialInstruments 2023-09-30 14343014 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-09-07 2023-09-30 14343014 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-30 14343014 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-07 2023-09-30 14343014 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-09-06 14343014 frs-core:SharePremium 2023-09-30 14343014 frs-core:ShareCapital 2023-09-30 14343014 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30 14343014 frs-bus:PrivateLimitedCompanyLtd 2022-09-07 2023-09-30 14343014 frs-bus:FilletedAccounts 2022-09-07 2023-09-30 14343014 frs-bus:SmallEntities 2022-09-07 2023-09-30 14343014 frs-bus:AuditExempt-NoAccountantsReport 2022-09-07 2023-09-30 14343014 frs-bus:SmallCompaniesRegimeForAccounts 2022-09-07 2023-09-30 14343014 frs-bus:Director1 2022-09-07 2023-09-30 14343014 frs-countries:EnglandWales 2022-09-07 2023-09-30
Registered number: 14343014
JK Roshan Properties Limited
Unaudited Financial Statements
For the Period 7 September 2022 to 30 September 2023
TaxAntics Limited
45 Silver Hill
College Town
Sandhurst
Berkshire
GU47 0QS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14343014
30 September 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 1,455,000
Investments 1
1,455,001
CURRENT ASSETS
Debtors 5 834,471
Cash at bank and in hand 5,941
840,412
Creditors: Amounts Falling Due Within One Year 6 (445,577 )
NET CURRENT ASSETS (LIABILITIES) 394,835
TOTAL ASSETS LESS CURRENT LIABILITIES 1,849,836
Creditors: Amounts Falling Due After More Than One Year 7 (82,962 )
NET ASSETS 1,766,874
CAPITAL AND RESERVES
Called up share capital 8 101
Share premium account 1,773,900
Profit and Loss Account (7,127 )
SHAREHOLDERS' FUNDS 1,766,874
Page 1
Page 2
For the period ending 30 September 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 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 Mahesh Malhi
Director
31 July 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JK Roshan Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14343014 . The registered office is 45 Silver Hill, College Town, Sandhurst, Berkshire, GU47 0QS.
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:
Freehold nil
Leasehold nil
No depreciation is provided for in respect of investment properties in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008). Such properties are held for their investment potential and not for consumption within the business.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Tangible Assets
Land & Property
Freehold
£
Cost
As at 7 September 2022 1,455,000
As at 30 September 2023 1,455,000
Net Book Value
As at 30 September 2023 1,455,000
As at 7 September 2022 1,455,000
Page 3
Page 4
5. Debtors
30 September 2023
£
Due within one year
Amounts owed by group undertakings 834,471
6. Creditors: Amounts Falling Due Within One Year
30 September 2023
£
Amounts owed to group undertakings 18
Other creditors 445,559
445,577
7. Creditors: Amounts Falling Due After More Than One Year
30 September 2023
£
Bank loans 82,962
8. Share Capital
30 September 2023
£
Allotted, Called up and fully paid 101
Page 4