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Registered number: 12407415
KJS (Staffs) Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Sempar Accountancy and Tax Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12407415
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 68,028 85,861
68,028 85,861
CURRENT ASSETS
Stocks 5 2,750 10,000
Debtors 6 61,838 8,530
Cash at bank and in hand 28,302 4,338
92,890 22,868
Creditors: Amounts Falling Due Within One Year 7 (98,110 ) (36,054 )
NET CURRENT ASSETS (LIABILITIES) (5,220 ) (13,186 )
TOTAL ASSETS LESS CURRENT LIABILITIES 62,808 72,675
Creditors: Amounts Falling Due After More Than One Year 8 (30,347 ) (47,303 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,595 ) (4,983 )
NET ASSETS 30,866 20,389
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 30,766 20,289
SHAREHOLDERS' FUNDS 30,866 20,389
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Page 2
For the year ending 31 January 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 Roger Thomas
Director
10 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
KJS (Staffs) Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12407415 . The registered office is C/O Sempar, Unit 3, Riverside 2, Campbell Road, Stoke-on-Trent , Staffordshire, ST4 4RJ.
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:
Plant & Machinery 20% reducing balance
Motor Vehicles 20% reducing balance
Computer Equipment 33% on cost
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.
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.
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2.6. 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 as follows: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 81,857 35,348 831 118,036
Additions 2,915 - - 2,915
As at 31 January 2024 84,772 35,348 831 120,951
Depreciation
As at 1 February 2023 18,896 12,725 554 32,175
Provided during the period 15,946 4,525 277 20,748
As at 31 January 2024 34,842 17,250 831 52,923
Net Book Value
As at 31 January 2024 49,930 18,098 - 68,028
As at 1 February 2023 62,961 22,623 277 85,861
5. Stocks
2024 2023
£ £
Materials 2,750 10,000
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 58,468 4,424
Prepayments and accrued income 600 1,336
Other debtors 2,770 2,770
61,838 8,530
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 16,955 16,955
Trade creditors 34,568 9,093
Other taxes and social security 27,665 4,424
VAT 17,784 4,068
Accruals and deferred income 908 897
Director's loan account 230 617
98,110 36,054
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 30,347 47,303
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
Net obligations under finance lease and hire purchase contracts are secured on the assets concerned.
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 47,303 64,258
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Aggregate dividends paid to directors were £12,000 (2023 : £26,000)
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