Acorah Software Products - Accounts Production 15.0.600 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 SC474088 Mr K W Erasmuson Mrs S D Erasmuson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC474088 2023-04-30 SC474088 2024-04-30 SC474088 2023-05-01 2024-04-30 SC474088 frs-core:CurrentFinancialInstruments 2024-04-30 SC474088 frs-core:ComputerEquipment 2024-04-30 SC474088 frs-core:ComputerEquipment 2023-05-01 2024-04-30 SC474088 frs-core:ComputerEquipment 2023-04-30 SC474088 frs-core:FurnitureFittings 2024-04-30 SC474088 frs-core:FurnitureFittings 2023-05-01 2024-04-30 SC474088 frs-core:FurnitureFittings 2023-04-30 SC474088 frs-core:ShareCapital 2024-04-30 SC474088 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC474088 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 SC474088 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 SC474088 frs-bus:SmallEntities 2023-05-01 2024-04-30 SC474088 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 SC474088 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 SC474088 frs-bus:Director1 2023-05-01 2024-04-30 SC474088 frs-bus:Director2 2023-05-01 2024-04-30 SC474088 frs-countries:Scotland 2023-05-01 2024-04-30 SC474088 2022-04-30 SC474088 2023-04-30 SC474088 2022-05-01 2023-04-30 SC474088 frs-core:CurrentFinancialInstruments 2023-04-30 SC474088 frs-core:ShareCapital 2023-04-30 SC474088 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: SC474088
Jomeda Software Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Sense Accounting Limited
36 Bruntsfield Place
Edinburgh
EH10 4HJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC474088
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Cash at bank and in hand 24,904 17,159
24,904 17,159
Creditors: Amounts Falling Due Within One Year 5 (13,822 ) (9,423 )
NET CURRENT ASSETS (LIABILITIES) 11,082 7,736
TOTAL ASSETS LESS CURRENT LIABILITIES 11,082 7,736
NET ASSETS 11,082 7,736
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 11,081 7,735
SHAREHOLDERS' FUNDS 11,082 7,736
Page 1
Page 2
For the year ending 30 April 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 K W Erasmuson
Director
26 September 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
Jomeda Software Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC474088 . The registered office is 15 Cherry Tree Park, Balerno, EH14 5AQ.
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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:
Fixtures & Fittings 25% Straight Line
Computer Equipment 25% Straight 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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 May 2023 167 804 971
As at 30 April 2024 167 804 971
Depreciation
As at 1 May 2023 167 804 971
As at 30 April 2024 167 804 971
Net Book Value
As at 30 April 2024 - - -
As at 1 May 2023 - - -
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 12,635 8,573
Accruals and deferred income 475 450
Directors' loan accounts 712 400
13,822 9,423
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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