Acorah Software Products - Accounts Production 16.0.110 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 13123418 Mrs Karen Daley Mr Luke Daley iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13123418 2023-01-31 13123418 2024-01-31 13123418 2023-02-01 2024-01-31 13123418 frs-core:CurrentFinancialInstruments 2024-01-31 13123418 frs-core:Non-currentFinancialInstruments 2024-01-31 13123418 frs-core:ComputerEquipment 2024-01-31 13123418 frs-core:ComputerEquipment 2023-02-01 2024-01-31 13123418 frs-core:ComputerEquipment 2023-01-31 13123418 frs-core:FurnitureFittings 2024-01-31 13123418 frs-core:FurnitureFittings 2023-02-01 2024-01-31 13123418 frs-core:FurnitureFittings 2023-01-31 13123418 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 13123418 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-02-01 2024-01-31 13123418 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-01-31 13123418 frs-core:PlantMachinery 2024-01-31 13123418 frs-core:PlantMachinery 2023-02-01 2024-01-31 13123418 frs-core:PlantMachinery 2023-01-31 13123418 frs-core:ShareCapital 2024-01-31 13123418 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 13123418 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 13123418 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 13123418 frs-bus:SmallEntities 2023-02-01 2024-01-31 13123418 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 13123418 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 13123418 frs-bus:Director1 2023-02-01 2024-01-31 13123418 frs-bus:Director2 2023-02-01 2024-01-31 13123418 frs-countries:EnglandWales 2023-02-01 2024-01-31 13123418 2022-01-31 13123418 2023-01-31 13123418 2022-02-01 2023-01-31 13123418 frs-core:CurrentFinancialInstruments 2023-01-31 13123418 frs-core:Non-currentFinancialInstruments 2023-01-31 13123418 frs-core:ShareCapital 2023-01-31 13123418 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 13123418
Jj Industries UK Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13123418
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 26,123 10,709
26,123 10,709
CURRENT ASSETS
Stocks 5 77,242 94,875
Debtors 6 6,317 -
Cash at bank and in hand 42,596 22,667
126,155 117,542
Creditors: Amounts Falling Due Within One Year 7 (103,649 ) (93,666 )
NET CURRENT ASSETS (LIABILITIES) 22,506 23,876
TOTAL ASSETS LESS CURRENT LIABILITIES 48,629 34,585
Creditors: Amounts Falling Due After More Than One Year 8 (9,400 ) -
NET ASSETS 39,229 34,585
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 39,227 34,583
SHAREHOLDERS' FUNDS 39,229 34,585
Page 1
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 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 Luke Daley
Director
28/10/2024
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
Jj Industries UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13123418 . The registered office is 34 Fallsway, Durham, County Durham, DH1 1AZ.
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:
Leasehold 20% Straightline
Plant & Machinery 20% Straight line
Fixtures & Fittings 20% Reducing balance
Computer Equipment 25% Straight line
2.4. 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: 3 (2023: 3)
3 3
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 February 2023 - 4,108 2,305 6,359 12,772
Additions 1,400 17,514 (354 ) 175 18,735
As at 31 January 2024 1,400 21,622 1,951 6,534 31,507
...CONTINUED
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Page 4
Depreciation
As at 1 February 2023 - 97 536 1,430 2,063
Provided during the period 23 1,675 - 1,623 3,321
As at 31 January 2024 23 1,772 536 3,053 5,384
Net Book Value
As at 31 January 2024 1,377 19,850 1,415 3,481 26,123
As at 1 February 2023 - 4,011 1,769 4,929 10,709
5. Stocks
2024 2023
£ £
Finished goods 77,242 94,875
6. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 1,094 -
Other debtors 462 -
VAT 4,761 -
6,317 -
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 10,270 3,146
Bank loans and overdrafts 2,400 -
Other taxes and social security 166 -
Net wages - 83
Other creditors - 278
Directors' loan accounts 90,813 90,159
103,649 93,666
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,400 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 4