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 06023067 Mr John Haynes Mr Brian Colclough iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06023067 2022-12-31 06023067 2023-12-31 06023067 2023-01-01 2023-12-31 06023067 frs-core:CurrentFinancialInstruments 2023-12-31 06023067 frs-core:Non-currentFinancialInstruments 2023-12-31 06023067 frs-core:BetweenOneFiveYears 2023-12-31 06023067 frs-core:ComputerEquipment 2023-12-31 06023067 frs-core:ComputerEquipment 2023-01-01 2023-12-31 06023067 frs-core:ComputerEquipment 2022-12-31 06023067 frs-core:PlantMachinery 2023-12-31 06023067 frs-core:PlantMachinery 2023-01-01 2023-12-31 06023067 frs-core:PlantMachinery 2022-12-31 06023067 frs-core:ShareCapital 2023-12-31 06023067 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 06023067 frs-bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 06023067 frs-bus:FilletedAccounts 2023-01-01 2023-12-31 06023067 frs-bus:SmallEntities 2023-01-01 2023-12-31 06023067 frs-bus:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 06023067 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 06023067 frs-bus:Director1 2023-01-01 2023-12-31 06023067 frs-bus:Director2 2023-01-01 2023-12-31 06023067 frs-countries:EnglandWales 2023-01-01 2023-12-31 06023067 2021-12-31 06023067 2022-12-31 06023067 2022-01-01 2022-12-31 06023067 frs-core:CurrentFinancialInstruments 2022-12-31 06023067 frs-core:Non-currentFinancialInstruments 2022-12-31 06023067 frs-core:BetweenOneFiveYears 2022-12-31 06023067 frs-core:ShareCapital 2022-12-31 06023067 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31
J.H. Joinery Services Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Hornsby Accounts Ltd
Office Suite
6a Market Place
Brigg
North Lincolnshire
DN20 8HA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06023067
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,265 5,788
5,265 5,788
CURRENT ASSETS
Stocks 5 1,500 4,000
Debtors 6 30,212 43,018
Cash at bank and in hand 19,057 17,190
50,769 64,208
Creditors: Amounts Falling Due Within One Year 7 (55,363 ) (67,190 )
NET CURRENT ASSETS (LIABILITIES) (4,594 ) (2,982 )
TOTAL ASSETS LESS CURRENT LIABILITIES 671 2,806
Creditors: Amounts Falling Due After More Than One Year 8 - (2,761 )
NET ASSETS 671 45
CAPITAL AND RESERVES
Called up share capital 10 200 200
Profit and Loss Account 471 (155 )
SHAREHOLDERS' FUNDS 671 45
Page 1
Page 2
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 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 John Haynes
Director
22nd August 2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J.H. Joinery Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06023067 . The registered office is 12 Coates Avenue, Winterton, Scunthorpe, North Lincolnshire, DN15 9SP.
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:
Plant & Machinery 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 January 2023 20,359 458 20,817
Additions 1,233 - 1,233
As at 31 December 2023 21,592 458 22,050
Depreciation
As at 1 January 2023 14,829 200 15,029
Provided during the period 1,691 65 1,756
As at 31 December 2023 16,520 265 16,785
Net Book Value
As at 31 December 2023 5,072 193 5,265
As at 1 January 2023 5,530 258 5,788
5. Stocks
2023 2022
£ £
Stock 1,500 4,000
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 7,229 25,720
Prepayments and accrued income 7,732 3,480
Other debtors 9,307 8,522
Directors' loan accounts 5,944 5,296
30,212 43,018
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 8,335 11,724
Bank loans and overdrafts 18,992 24,473
Corporation tax 13,616 17,275
VAT 10,043 12,298
Other creditors 2,957 -
Accruals and deferred income 1,420 1,420
55,363 67,190
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 2,761
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years - 2,761
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 200 200
Page 5