Acorah Software Products - Accounts Production 16.0.110 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 SC603628 Jonathan Thomas iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC603628 2023-07-31 SC603628 2024-07-31 SC603628 2023-08-01 2024-07-31 SC603628 frs-core:CurrentFinancialInstruments 2024-07-31 SC603628 frs-core:Non-currentFinancialInstruments 2024-07-31 SC603628 frs-core:MotorVehicles 2024-07-31 SC603628 frs-core:MotorVehicles 2023-08-01 2024-07-31 SC603628 frs-core:MotorVehicles 2023-07-31 SC603628 frs-core:PlantMachinery 2024-07-31 SC603628 frs-core:PlantMachinery 2023-08-01 2024-07-31 SC603628 frs-core:PlantMachinery 2023-07-31 SC603628 frs-core:ShareCapital 2024-07-31 SC603628 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 SC603628 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 SC603628 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 SC603628 frs-bus:SmallEntities 2023-08-01 2024-07-31 SC603628 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 SC603628 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 SC603628 frs-bus:Director1 2023-08-01 2024-07-31 SC603628 frs-countries:Scotland 2023-08-01 2024-07-31 SC603628 2022-07-31 SC603628 2023-07-31 SC603628 2022-08-01 2023-07-31 SC603628 frs-core:CurrentFinancialInstruments 2023-07-31 SC603628 frs-core:Non-currentFinancialInstruments 2023-07-31 SC603628 frs-core:MotorVehicles 2022-08-01 2023-07-31 SC603628 frs-core:ShareCapital 2023-07-31 SC603628 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: SC603628
JT Services Property Maintenance Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
Helen Hally CA
The Retreat
South Street
Burrelton
Perthshire
PH13 9PE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC603628
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 68,802 60,684
68,802 60,684
CURRENT ASSETS
Stocks 5 250 250
Debtors 6 14,846 15,999
Cash at bank and in hand 14,601 42,191
29,697 58,440
Creditors: Amounts Falling Due Within One Year 7 (59,350 ) (75,371 )
NET CURRENT ASSETS (LIABILITIES) (29,653 ) (16,931 )
TOTAL ASSETS LESS CURRENT LIABILITIES 39,149 43,753
Creditors: Amounts Falling Due After More Than One Year 8 (48,976 ) (37,744 )
NET (LIABILITIES)/ASSETS (9,827 ) 6,009
CAPITAL AND RESERVES
Called up share capital 9 50 50
Profit and Loss Account (9,877 ) 5,959
SHAREHOLDERS' FUNDS (9,827) 6,009
Page 1
Page 2
For the year ending 31 July 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
Jonathan Thomas
Director
11/11/2024
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
JT Services Property Maintenance Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC603628 . The registered office is Thomas House, Meikleour, Perthshire, PH2 6EN.
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, 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 tax. 
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are included at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets over their expected useful lives as follows:
Plant & Machinery 20% reducing balance
Motor Vehicles 25% reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value. 
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 Motor Vehicles Total
£ £ £
Cost
As at 1 August 2023 11,208 73,128 84,336
Additions 1,594 25,000 26,594
Disposals - (10,000 ) (10,000 )
As at 31 July 2024 12,802 88,128 100,930
Depreciation
As at 1 August 2023 3,120 20,532 23,652
Provided during the period 2,163 12,094 14,257
Disposals - (5,781 ) (5,781 )
As at 31 July 2024 5,283 26,845 32,128
Net Book Value
As at 31 July 2024 7,519 61,283 68,802
As at 1 August 2023 8,088 52,596 60,684
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 59,384 51,471
Page 3
Page 4
5. Stocks
2024 2023
£ £
Stock 250 250
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,805 11,294
Other debtors 5,041 4,705
14,846 15,999
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 15,299 12,682
Trade creditors 1,548 8,546
VAT - 11,070
Accruals and deferred income 2,053 522
Director's loan account 40,450 42,551
59,350 75,371
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 48,976 37,744
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 50 50
Page 4