Acorah Software Products - Accounts Production 15.0.600 false true 31 December 2022 1 January 2022 false 1 January 2023 31 December 2023 31 December 2023 03889517 Mr P G Johnson true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03889517 2022-12-31 03889517 2023-12-31 03889517 2023-01-01 2023-12-31 03889517 frs-core:CurrentFinancialInstruments 2023-12-31 03889517 frs-core:Non-currentFinancialInstruments 2023-12-31 03889517 frs-core:FurnitureFittings 2023-12-31 03889517 frs-core:FurnitureFittings 2023-01-01 2023-12-31 03889517 frs-core:FurnitureFittings 2022-12-31 03889517 frs-core:ShareCapital 2023-12-31 03889517 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 03889517 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 03889517 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 03889517 frs-bus:SmallEntities 2023-01-01 2023-12-31 03889517 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 03889517 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 03889517 1 2023-01-01 2023-12-31 03889517 frs-bus:Director1 2023-01-01 2023-12-31 03889517 frs-bus:Director1 2022-12-31 03889517 frs-bus:Director1 2023-12-31 03889517 frs-countries:EnglandWales 2023-01-01 2023-12-31 03889517 2021-12-31 03889517 2022-12-31 03889517 2022-01-01 2022-12-31 03889517 frs-core:CurrentFinancialInstruments 2022-12-31 03889517 frs-core:Non-currentFinancialInstruments 2022-12-31 03889517 frs-core:ShareCapital 2022-12-31 03889517 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
Registered number: 03889517
Johnson Inspection Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 03889517
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 13,092 -
Cash at bank and in hand 14,689 27,439
27,781 27,439
Creditors: Amounts Falling Due Within One Year 6 (13,110 ) (10,105 )
NET CURRENT ASSETS (LIABILITIES) 14,671 17,334
TOTAL ASSETS LESS CURRENT LIABILITIES 14,671 17,334
Creditors: Amounts Falling Due After More Than One Year 7 (7,667 ) (11,667 )
NET ASSETS 7,004 5,667
CAPITAL AND RESERVES
Called up share capital 2 2
Income Statement 7,002 5,665
SHAREHOLDERS' FUNDS 7,004 5,667
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For the year ending 31 December 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 Income Statement.
On behalf of the board
Mr P G Johnson
Director
03/06/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Johnson Inspection Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03889517 . The registered office is 8 Thorn Lea, Atherton, Manchester, M46 9ES.
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 receivable for services rendered.
Turnover is invoiced and recognised on completion of the work undertaken.
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:
Fixtures & Fittings 33% straight line
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

2.5. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. 
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2023 11,695
As at 31 December 2023 11,695
Depreciation
As at 1 January 2023 11,695
As at 31 December 2023 11,695
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
5. Debtors
2023 2022
£ £
Due within one year
Director's loan account 13,092 -
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Bank loans and overdrafts 4,000 4,000
Corporation tax 9,110 5,101
Director's loan account - 1,004
13,110 10,105
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 7,667 11,667
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2023 Amounts advanced Amounts repaid Amounts written off As at 31 December 2023
£ £ £ £ £
Mr Paul Johnson (1,004 ) 85,518 (71,422 ) - 13,092
The above loan is unsecured, interest free and repayable on demand.
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9. Related Party Transactions
During the year, dividends of £37,500 (2022 - £22,000) were paid to Mr P G Johnson. 
Included in creditors: amounts falling due within one year, is a directors loan account balance of £nil (2022 - £1,004) owing to Mr P G Johnson.
The balance is interest free and repayable on demand.
10. Ultimate Controlling Party
The company is under the control of Mr P G Johnson who is interested in 100% of the company's issued share capital.
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