Acorah Software Products - Accounts Production 16.0.110 false true 28 February 2023 1 March 2022 false 1 March 2023 29 February 2024 29 February 2024 04165870 Mrs Patricia Lowton Mr Samuel Barker iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04165870 2023-02-28 04165870 2024-02-29 04165870 2023-03-01 2024-02-29 04165870 frs-core:CurrentFinancialInstruments 2024-02-29 04165870 frs-core:ComputerEquipment 2023-03-01 2024-02-29 04165870 frs-core:FurnitureFittings 2023-03-01 2024-02-29 04165870 frs-core:PlantMachinery 2024-02-29 04165870 frs-core:PlantMachinery 2023-03-01 2024-02-29 04165870 frs-core:PlantMachinery 2023-02-28 04165870 frs-core:ShareCapital 2024-02-29 04165870 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 04165870 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 04165870 frs-bus:FilletedAccounts 2023-03-01 2024-02-29 04165870 frs-bus:SmallEntities 2023-03-01 2024-02-29 04165870 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 04165870 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 04165870 frs-bus:Director1 2023-03-01 2024-02-29 04165870 frs-bus:Director2 2023-03-01 2024-02-29 04165870 frs-countries:EnglandWales 2023-03-01 2024-02-29 04165870 2022-02-28 04165870 2023-02-28 04165870 2022-03-01 2023-02-28 04165870 frs-core:CurrentFinancialInstruments 2023-02-28 04165870 frs-core:ShareCapital 2023-02-28 04165870 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: 04165870
J.L.A. Computer Services Limited
Unaudited Financial Statements
For The Year Ended 29 February 2024
Steven Burton & Co Limited
Chartered Certified Accountants
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04165870
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,358 1,984
2,358 1,984
CURRENT ASSETS
Stocks 5 30,000 25,000
Debtors 6 34,108 29,775
Cash at bank and in hand 36,667 16,706
100,775 71,481
Creditors: Amounts Falling Due Within One Year 7 (117,886 ) (142,111 )
NET CURRENT ASSETS (LIABILITIES) (17,111 ) (70,630 )
TOTAL ASSETS LESS CURRENT LIABILITIES (14,753 ) (68,646 )
NET LIABILITIES (14,753 ) (68,646 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (14,755 ) (68,648 )
SHAREHOLDERS' FUNDS (14,753) (68,646)
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For the year ending 29 February 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
Mrs Patricia Lowton
Director
Mr Samuel Barker
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
J.L.A. Computer Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04165870 . The registered office is 1 Enterprise Court, Lakes Road, Braintree, Essex, CM7 3QS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The company has retained losses of £14,755. As such, the company's ability to trade is based upon the continued support of it's bank and Director. The company's Director, P Lowton, believes sufficient support will remain in place for the next 12 months and as such these accounts have been prepared on a going concern basis
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:
Fixtures & Fittings 15% on reducing balance
Computer Equipment 33% on cost
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.
2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 5)
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4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 March 2023 65,649
Additions 741
As at 29 February 2024 66,390
Depreciation
As at 1 March 2023 63,665
Provided during the period 367
As at 29 February 2024 64,032
Net Book Value
As at 29 February 2024 2,358
As at 1 March 2023 1,984
5. Stocks
2024 2023
£ £
Stock 30,000 25,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 24,108 19,775
Other debtors 10,000 10,000
34,108 29,775
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 14,550 11,582
Other creditors 91,341 118,133
Taxation and social security 11,995 12,396
117,886 142,111
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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