Acorah Software Products - Accounts Production 16.0.110 false true true 28 February 2023 1 March 2022 false 1 March 2023 28 February 2024 28 February 2024 09429752 Mr Janarththanan JEGATHEESWARAN iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09429752 2023-02-28 09429752 2024-02-28 09429752 2023-03-01 2024-02-28 09429752 frs-core:CurrentFinancialInstruments 2024-02-28 09429752 frs-core:Non-currentFinancialInstruments 2024-02-28 09429752 frs-core:ComputerEquipment 2024-02-28 09429752 frs-core:ComputerEquipment 2023-03-01 2024-02-28 09429752 frs-core:ComputerEquipment 2023-02-28 09429752 frs-core:ShareCapital 2024-02-28 09429752 frs-core:RetainedEarningsAccumulatedLosses 2024-02-28 09429752 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-28 09429752 frs-bus:FilletedAccounts 2023-03-01 2024-02-28 09429752 frs-bus:SmallEntities 2023-03-01 2024-02-28 09429752 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-28 09429752 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-28 09429752 frs-core:ListedExchangeTraded 2024-02-28 09429752 frs-core:ListedExchangeTraded 2023-02-28 09429752 frs-core:CostValuation frs-core:ListedExchangeTraded 2023-02-28 09429752 frs-core:CostValuation frs-core:ListedExchangeTraded 2024-02-28 09429752 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2023-02-28 09429752 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2024-02-28 09429752 frs-bus:Director1 2023-03-01 2024-02-28 09429752 frs-core:CurrentFinancialInstruments 1 2024-02-28 09429752 frs-core:Non-currentFinancialInstruments 1 2024-02-28 09429752 frs-countries:EnglandWales 2023-03-01 2024-02-28 09429752 2022-02-28 09429752 2023-02-28 09429752 2022-03-01 2023-02-28 09429752 frs-core:CurrentFinancialInstruments 2023-02-28 09429752 frs-core:Non-currentFinancialInstruments 2023-02-28 09429752 frs-core:ShareCapital 2023-02-28 09429752 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28 09429752 frs-core:CurrentFinancialInstruments 1 2023-02-28 09429752 frs-core:Non-currentFinancialInstruments 1 2023-02-28
Registered number: 09429752
Jay B2L Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09429752
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,110 1,480
Investments 5 526,944 526,944
528,054 528,424
CURRENT ASSETS
Cash at bank and in hand 12,127 7,717
12,127 7,717
Creditors: Amounts Falling Due Within One Year 6 (11,202 ) (13,795 )
NET CURRENT ASSETS (LIABILITIES) 925 (6,078 )
TOTAL ASSETS LESS CURRENT LIABILITIES 528,979 522,346
Creditors: Amounts Falling Due After More Than One Year 7 (495,523 ) (496,787 )
NET ASSETS 33,456 25,559
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 32,456 24,559
SHAREHOLDERS' FUNDS 33,456 25,559
Page 1
Page 2
For the year ending 28 February 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 Janarththanan JEGATHEESWARAN
Director
20 November 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
Jay B2L Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09429752 . The registered office is 160 Green Lane, London, SE9 2AR.
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. Going Concern Disclosure
The company's balance sheet recorded net liabilities at the end of the period. However, the directors believe that sufficient financial resources are available to the company to enable it to continue trading into the foreseeable future. Therefore, the financial statements have been prepared on a going concern basis.
2.3. Turnover
Turnover represents rental income and commission received during the period.
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:
Computer Equipment 20%
2.5. 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.
2.6. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. Average Number of Employees
The average number of employees during the period was 2. 1 (2023: 1)
1 1
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 March 2023 1,850
As at 28 February 2024 1,850
Depreciation
As at 1 March 2023 370
Provided during the period 370
As at 28 February 2024 740
...CONTINUED
Page 3
Page 4
Net Book Value
As at 28 February 2024 1,110
As at 1 March 2023 1,480
5. Investments
Listed
£
Cost
As at 1 March 2023 526,944
As at 28 February 2024 526,944
Provision
As at 1 March 2023 -
As at 28 February 2024 -
Net Book Value
As at 28 February 2024 526,944
As at 1 March 2023 526,944
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Corporation tax 8,292 10,884
Other creditors (Rent Deposit) 1,160 1,160
Accruals and deferred income 1,750 1,750
11,202 13,795
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Trade creditors ( M & T Management Ltd) 11,500 11,500
Bank loans 390,638 390,638
BBL 30,097 35,685
Directors loan account 63,288 58,964
495,523 496,787
8. Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Page 4
Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
Page 5