Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 13907566 Mr Nathan Dawe iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13907566 2023-03-31 13907566 2024-03-31 13907566 2023-04-01 2024-03-31 13907566 frs-core:CurrentFinancialInstruments 2024-03-31 13907566 frs-core:Non-currentFinancialInstruments 2024-03-31 13907566 frs-core:ShareCapital 2024-03-31 13907566 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 13907566 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 13907566 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 13907566 frs-bus:SmallEntities 2023-04-01 2024-03-31 13907566 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 13907566 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 13907566 frs-core:CostValuation 2023-03-31 13907566 frs-core:CostValuation 2024-03-31 13907566 frs-core:ProvisionsForImpairmentInvestments 2023-03-31 13907566 frs-core:ProvisionsForImpairmentInvestments 2024-03-31 13907566 frs-bus:Director1 2023-04-01 2024-03-31 13907566 frs-countries:EnglandWales 2023-04-01 2024-03-31 13907566 2022-03-31 13907566 2023-03-31 13907566 2022-04-01 2023-03-31 13907566 frs-core:CurrentFinancialInstruments 2023-03-31 13907566 frs-core:Non-currentFinancialInstruments 2023-03-31 13907566 frs-core:ShareCapital 2023-03-31 13907566 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 13907566
NJD Group Holdings Limited
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: 13907566
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 404,609 404,609
Investments 5 200 200
404,809 404,809
CURRENT ASSETS
Debtors 6 32,445 31,445
Cash at bank and in hand 32,470 13,097
64,915 44,542
Creditors: Amounts Falling Due Within One Year 7 (43,025 ) (166,407 )
NET CURRENT ASSETS (LIABILITIES) 21,890 (121,865 )
TOTAL ASSETS LESS CURRENT LIABILITIES 426,699 282,944
Creditors: Amounts Falling Due After More Than One Year 8 (284,970 ) (284,970 )
NET ASSETS/(LIABILITIES) 141,729 (2,026 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 141,629 (2,126 )
SHAREHOLDERS' FUNDS 141,729 (2,026)
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 Nathan Dawe
Director
28 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
NJD Group Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13907566 . The registered office is 7 Faraday Court First Avenue, Burton On Trent, Staffordshire, DE14 2WX.
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. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investment Property
2024
£
Fair Value
As at 1 April 2023 and 31 March 2024 404,609
5. Investments
Other
£
Cost
As at 1 April 2023 200
As at 31 March 2024 200
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 200
As at 1 April 2023 200
Page 3
Page 4
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 32,445 31,445
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 72 -
Other creditors 42,953 166,407
43,025 166,407
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 284,970 284,970
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
As at the 31st March 2024 there was an amount of £Nil (2023: £166,376) owing to NJD Group Limited, a subsidiary of the company. The amount is unsecured, interest free and has no fixed repayment date.
As at the 31st March 2024 there was an amount of £435 (2023: £435) owing to NJD Group Bars Limited, a subsidiary of the company. The amount is unsecured, interest free and has no fixed repayment date.
Page 4