Acorah Software Products - Accounts Production 16.0.110 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 13610003 Mr Josh Doherty Mr Jake Clarke iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13610003 2023-09-30 13610003 2024-09-30 13610003 2023-10-01 2024-09-30 13610003 frs-core:CurrentFinancialInstruments 2024-09-30 13610003 frs-core:Non-currentFinancialInstruments 2024-09-30 13610003 frs-core:PlantMachinery 2024-09-30 13610003 frs-core:PlantMachinery 2023-10-01 2024-09-30 13610003 frs-core:PlantMachinery 2023-09-30 13610003 frs-core:WithinOneYear 2024-09-30 13610003 frs-core:ShareCapital 2024-09-30 13610003 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 13610003 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 13610003 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 13610003 frs-bus:SmallEntities 2023-10-01 2024-09-30 13610003 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 13610003 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 13610003 frs-bus:Director1 2023-10-01 2024-09-30 13610003 frs-bus:Director2 2023-10-01 2024-09-30 13610003 frs-countries:EnglandWales 2023-10-01 2024-09-30 13610003 2022-09-30 13610003 2023-09-30 13610003 2022-10-01 2023-09-30 13610003 frs-core:CurrentFinancialInstruments 2023-09-30 13610003 frs-core:Non-currentFinancialInstruments 2023-09-30 13610003 frs-core:WithinOneYear 2023-09-30 13610003 frs-core:ShareCapital 2023-09-30 13610003 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 13610003
J and J Plant Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Finances First Lady
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13610003
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 121,614 114,080
121,614 114,080
CURRENT ASSETS
Debtors 5 6,973 16,517
Cash at bank and in hand 13,015 37,319
19,988 53,836
Creditors: Amounts Falling Due Within One Year 6 (17,754 ) (15,460 )
NET CURRENT ASSETS (LIABILITIES) 2,234 38,376
TOTAL ASSETS LESS CURRENT LIABILITIES 123,848 152,456
Creditors: Amounts Falling Due After More Than One Year 7 (68,751 ) (72,035 )
NET ASSETS 55,097 80,421
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 55,095 80,419
SHAREHOLDERS' FUNDS 55,097 80,421
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 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 Josh Doherty
Director
20/10/2024
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
J and J Plant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13610003 . The registered office is 1 Kenilworth Avenue, Kenilworth Avenue, Sutton-In-Ashfield, NG17 4NR.
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:
Plant & Machinery 20% of the purchase price
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 October 2023 152,385
Additions 60,634
Disposals (24,637 )
As at 30 September 2024 188,382
...CONTINUED
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Page 4
Depreciation
As at 1 October 2023 38,305
Provided during the period 39,470
Disposals (11,007 )
As at 30 September 2024 66,768
Net Book Value
As at 30 September 2024 121,614
As at 1 October 2023 114,080
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 6,973 4,030
Other debtors - 12,487
6,973 16,517
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 14,177 -
Trade creditors 1 15,460
Other creditors 855 -
Taxation and social security 2,721 -
17,754 15,460
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 68,751 72,035
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,177 -
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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