Acorah Software Products - Accounts Production 15.0.600 false true true 29 November 2022 30 November 2021 false 30 November 2022 29 November 2023 29 November 2023 11076791 S Coneley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11076791 2022-11-29 11076791 2023-11-29 11076791 2022-11-30 2023-11-29 11076791 frs-core:Non-currentFinancialInstruments 2023-11-29 11076791 frs-core:BetweenOneFiveYears 2023-11-29 11076791 frs-core:PlantMachinery 2022-11-30 2023-11-29 11076791 frs-core:WithinOneYear 2023-11-29 11076791 frs-core:ShareCapital 2023-11-29 11076791 frs-core:RetainedEarningsAccumulatedLosses 2023-11-29 11076791 frs-bus:PrivateLimitedCompanyLtd 2022-11-30 2023-11-29 11076791 frs-bus:AbridgedAccounts 2022-11-30 2023-11-29 11076791 frs-bus:SmallEntities 2022-11-30 2023-11-29 11076791 frs-bus:AuditExempt-NoAccountantsReport 2022-11-30 2023-11-29 11076791 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-30 2023-11-29 11076791 frs-bus:Director1 2022-11-30 2023-11-29 11076791 frs-countries:EnglandWales 2022-11-30 2023-11-29 11076791 2021-11-29 11076791 2022-11-29 11076791 2021-11-30 2022-11-29 11076791 frs-core:Non-currentFinancialInstruments 2022-11-29 11076791 frs-core:BetweenOneFiveYears 2022-11-29 11076791 frs-core:WithinOneYear 2022-11-29 11076791 frs-core:ShareCapital 2022-11-29 11076791 frs-core:RetainedEarningsAccumulatedLosses 2022-11-29
Registered number: 11076791
JSC Amusements Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 29 November 2023
Maple Accountancy Ltd
Carter House
Wyvern Business Park, Stanier Way
Derby
Derbyshire
DE21 6BF
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 11076791
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 100,000 150,000
100,000 150,000
CURRENT ASSETS
Cash at bank and in hand 23,205 7,628
23,205 7,628
Creditors: Amounts Falling Due Within One Year (132,158 ) (133,201 )
NET CURRENT ASSETS (LIABILITIES) (108,953 ) (125,573 )
TOTAL ASSETS LESS CURRENT LIABILITIES (8,953 ) 24,427
Creditors: Amounts Falling Due After More Than One Year (7,954 ) (30,585 )
NET LIABILITIES (16,907 ) (6,158 )
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account (17,007 ) (6,258 )
SHAREHOLDERS' FUNDS (16,907) (6,158)
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For the year ending 29 November 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 her 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 29 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
S Coneley
Director
11/10/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
JSC Amusements Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11076791 . The registered office is Fairlands, Oldends Lane, Stonehouse, GL10 2DG.
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. Going Concern Disclosure
The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.
2.3. 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.
2.4. 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 20% On Cost
2.5. 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.
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
Total
£
Cost
As at 30 November 2022 358,900
As at 29 November 2023 358,900
Depreciation
As at 30 November 2022 208,900
Provided during the period 50,000
As at 29 November 2023 258,900
Net Book Value
As at 29 November 2023 100,000
As at 30 November 2022 150,000
5. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 25,825 63,579
Later than one year and not later than five years - 24,053
25,825 87,632
25,825 87,632
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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