Acorah Software Products - Accounts Production 16.0.110 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 13319415 Mr John Slade iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13319415 2023-03-31 13319415 2024-03-31 13319415 2023-04-01 2024-03-31 13319415 frs-core:CurrentFinancialInstruments 2024-03-31 13319415 frs-core:PlantMachinery 2024-03-31 13319415 frs-core:PlantMachinery 2023-04-01 2024-03-31 13319415 frs-core:PlantMachinery 2023-03-31 13319415 frs-core:ShareCapital 2024-03-31 13319415 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 13319415 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13319415 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 13319415 frs-bus:SmallEntities 2023-04-01 2024-03-31 13319415 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13319415 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 13319415 frs-bus:Director1 2023-04-01 2024-03-31 13319415 frs-countries:EnglandWales 2023-04-01 2024-03-31 13319415 2022-03-31 13319415 2023-03-31 13319415 2022-04-01 2023-03-31 13319415 frs-core:CurrentFinancialInstruments 2023-03-31 13319415 frs-core:ShareCapital 2023-03-31 13319415 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 13319415
JS Squared Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13319415
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,812 2,416
1,812 2,416
CURRENT ASSETS
Debtors 5 468 -
Cash at bank and in hand 34,656 36,244
35,124 36,244
Creditors: Amounts Falling Due Within One Year 6 (11,701 ) (7,744 )
NET CURRENT ASSETS (LIABILITIES) 23,423 28,500
TOTAL ASSETS LESS CURRENT LIABILITIES 25,235 30,916
NET ASSETS 25,235 30,916
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 25,135 30,816
SHAREHOLDERS' FUNDS 25,235 30,916
Page 1
Page 2
For the year ending 31 March 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 John Slade
Director
29 October 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
JS Squared Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13319415 . The registered office is 6 Houndiscombe Road, Plymouth, Devon, PL4 6HH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
2.2. Turnover
Turnover comprises the fair value of the consideration received for the provision of surveying and consultancy services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, rebates and discounts. The company recognises revenue when the amount of revenue can be reliably measured, and it is probable that future economic benefits will flow to the entity.
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 25% reducing balance
2.4. Taxation
The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2023 3,223
As at 31 March 2024 3,223
Depreciation
As at 1 April 2023 807
Provided during the period 604
As at 31 March 2024 1,411
Net Book Value
As at 31 March 2024 1,812
As at 1 April 2023 2,416
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 468 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 11,516 3,993
Taxation and social security 185 3,751
11,701 7,744
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4