Acorah Software Products - Accounts Production 15.0.600 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 08571998 Ms Emma Cox iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08571998 2023-09-30 08571998 2024-09-30 08571998 2023-10-01 2024-09-30 08571998 frs-core:CurrentFinancialInstruments 2024-09-30 08571998 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-10-01 2024-09-30 08571998 frs-core:OtherResidualIntangibleAssets 2024-09-30 08571998 frs-core:OtherResidualIntangibleAssets 2023-09-30 08571998 frs-core:PlantMachinery 2024-09-30 08571998 frs-core:PlantMachinery 2023-10-01 2024-09-30 08571998 frs-core:PlantMachinery 2023-09-30 08571998 frs-core:ShareCapital 2024-09-30 08571998 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 08571998 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 08571998 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 08571998 frs-bus:SmallEntities 2023-10-01 2024-09-30 08571998 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 08571998 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 08571998 frs-bus:Director1 2023-10-01 2024-09-30 08571998 frs-countries:EnglandWales 2023-10-01 2024-09-30 08571998 2022-09-30 08571998 2023-09-30 08571998 2022-10-01 2023-09-30 08571998 frs-core:CurrentFinancialInstruments 2023-09-30 08571998 frs-core:ShareCapital 2023-09-30 08571998 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 08571998
Not A Jewellery Box Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Newmans Accounting Services Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08571998
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 648 821
648 821
CURRENT ASSETS
Stocks 6 12,096 16,891
Debtors 7 178 963
Cash at bank and in hand 14,542 12,289
26,816 30,143
Creditors: Amounts Falling Due Within One Year 8 (847 ) (1,926 )
NET CURRENT ASSETS (LIABILITIES) 25,969 28,217
TOTAL ASSETS LESS CURRENT LIABILITIES 26,617 29,038
NET ASSETS 26,617 29,038
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 26,616 29,037
SHAREHOLDERS' FUNDS 26,617 29,038
Page 1
Page 2
For the year ending 30 September 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 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.
On behalf of the board
Ms Emma Cox
Director
29/10/2024
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
Not A Jewellery Box Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08571998 . The registered office is 99 Heron Way , Torquay , Devon , TQ2 7SU.
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. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
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% Straight Line
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 (2023: 4)
2 4
4. Intangible Assets
Other
£
Cost
As at 1 October 2023 10,900
As at 30 September 2024 10,900
Amortisation
As at 1 October 2023 10,900
As at 30 September 2024 10,900
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2023 14,777
As at 30 September 2024 14,777
Depreciation
As at 1 October 2023 13,956
Provided during the period 173
As at 30 September 2024 14,129
Net Book Value
As at 30 September 2024 648
As at 1 October 2023 821
6. Stocks
2024 2023
£ £
Stock 12,096 16,891
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 178 963
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 50 -
VAT - 858
Net wages 86 -
Accruals and deferred income 600 600
Director's loan account 111 468
847 1,926
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4
Page 5
10. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 500 1,000
Page 5