Acorah Software Products - Accounts Production 14.5.601 false true false 9 January 2023 30 June 2024 30 June 2024 14579447 Mr Richard Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14579447 2023-01-08 14579447 2024-06-30 14579447 2023-01-09 2024-06-30 14579447 frs-core:CurrentFinancialInstruments 2024-06-30 14579447 frs-core:ComputerEquipment 2024-06-30 14579447 frs-core:ComputerEquipment 2023-01-09 2024-06-30 14579447 frs-core:ComputerEquipment 2023-01-08 14579447 frs-core:ShareCapital 2024-06-30 14579447 frs-bus:PrivateLimitedCompanyLtd 2023-01-09 2024-06-30 14579447 frs-bus:FilletedAccounts 2023-01-09 2024-06-30 14579447 frs-bus:SmallEntities 2023-01-09 2024-06-30 14579447 frs-bus:AuditExempt-NoAccountantsReport 2023-01-09 2024-06-30 14579447 frs-bus:SmallCompaniesRegimeForAccounts 2023-01-09 2024-06-30 14579447 frs-bus:Director1 2023-01-09 2024-06-30 14579447 frs-bus:Director1 2023-01-08 14579447 frs-bus:Director1 2024-06-30 14579447 frs-countries:EnglandWales 2023-01-09 2024-06-30
Registered number: 14579447
RJ Security Services Ltd
Unaudited Financial Statements
For the Period 9 January 2023 to 30 June 2024
Indigo Green Accountants Limited
Chartered Accountants
The Boar Shed
Shirlheath
Kingsland
Herefordshire
HR6 9RJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14579447
30 June 2024
Notes £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 1,900
1,900
Creditors: Amounts Falling Due Within One Year 6 (1,899 )
NET CURRENT ASSETS (LIABILITIES) 1
TOTAL ASSETS LESS CURRENT LIABILITIES 1
NET ASSETS 1
CAPITAL AND RESERVES
Called up share capital 7 1
SHAREHOLDERS' FUNDS 1
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For the period ending 30 June 2024 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 Richard Jones
Director
9 October 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
RJ Security Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14579447 . The registered office is 2 Alton Court Mews, Broad Street, Leominster, Herefordshire, HR6 8BS.
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:
Computer Equipment 33% straight line
2.4. Financial Instruments
Debtors and creditors with no stated interest rate and receivable or payable within one year or on demand are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss in other operating expenses.
Basic financial instruments are recognised at amortised cost using the effective interest method, except for investments in nonconvertible preference and non puttable ordinary shares which are measured at fair value, with changes recognised in the profit and loss. Derivative financial instruments are intially recorded at cost and thereafter at fair value with changes recognised in profit or loss. 
Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards or control of the ownership of the assets are transferred to another party. Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
Directors loans are recognised at transaction price.
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2.5. 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 period was: 1
1
4. Tangible Assets
Computer Equipment
£
Cost
As at 9 January 2023 -
Additions 532
Disposals (532 )
Depreciation
As at 9 January 2023 -
Provided during the period 177
Disposals (177 )
As at 30 June 2024 -
...CONTINUED
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Net Book Value
As at 30 June 2024 -
As at 9 January 2023 -
5. Debtors
30 June 2024
£
Due within one year
Other debtors 1,900
6. Creditors: Amounts Falling Due Within One Year
30 June 2024
£
Other creditors 660
Taxation and social security 1,239
1,899
7. Share Capital
30 June 2024
£
Allotted, Called up and fully paid 1
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 9 January 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr Richard Jones - 10,129 8,229 - 1,900
The above loan is unsecured, interest free and repayable on demand. The loan was repaid within 9 months of the period end.
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