Acorah Software Products - Accounts Production 16.0.110 false true true 30 November 2022 3 May 2022 false 1 December 2022 30 November 2023 30 November 2023 NI687873 Ms Audrey Savill iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI687873 2022-11-30 NI687873 2023-11-30 NI687873 2022-12-01 2023-11-30 NI687873 frs-core:Non-currentFinancialInstruments 2023-11-30 NI687873 frs-core:FurnitureFittings 2022-12-01 2023-11-30 NI687873 frs-core:MotorVehicles 2022-12-01 2023-11-30 NI687873 frs-core:PlantMachinery 2022-12-01 2023-11-30 NI687873 frs-core:ShareCapital 2023-11-30 NI687873 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 NI687873 frs-bus:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 NI687873 frs-bus:AbridgedAccounts 2022-12-01 2023-11-30 NI687873 frs-bus:SmallEntities 2022-12-01 2023-11-30 NI687873 frs-bus:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 NI687873 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-01 2023-11-30 NI687873 frs-bus:Director1 2022-12-01 2023-11-30 NI687873 frs-countries:Ireland 2022-12-01 2023-11-30 NI687873 2022-05-02 NI687873 2022-11-30 NI687873 2022-05-03 2022-11-30 NI687873 frs-core:Non-currentFinancialInstruments 2022-11-30 NI687873 frs-core:ShareCapital 2022-11-30 NI687873 frs-core:RetainedEarningsAccumulatedLosses 2022-11-30
Registered number: NI687873
JMK PUBLICATIONS LTD
ABRIDGED Financial Statements
For The Year Ended 30 November 2023
DNTCA Ltd
Chartered Accountants
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: NI687873
30 November 2023 30 November 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 79,832 -
79,832 -
CURRENT ASSETS
Debtors 74,702 100
Cash at bank and in hand 30,867 -
105,569 100
Creditors: Amounts Falling Due Within One Year (228,723 ) -
NET CURRENT ASSETS (LIABILITIES) (123,154 ) 100
TOTAL ASSETS LESS CURRENT LIABILITIES (43,322 ) 100
Creditors: Amounts Falling Due After More Than One Year (13,513 ) -
NET (LIABILITIES)/ASSETS (56,835 ) 100
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account (56,935 ) -
SHAREHOLDERS' FUNDS (56,835) 100
Page 1
Page 2
For the year ending 30 November 2023 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 her 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 November 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Ms Audrey Savill
Director
21 March 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
JMK PUBLICATIONS LTD is a private company, limited by shares, incorporated in Ireland, registered number NI687873 . The registered office is Unit 63 Dunlop Commercial Park, 4 Balloo Drive, Bangor, BT19 7QY.
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 directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Plant & Machinery 15
Motor Vehicles 25
Fixtures & Fittings 20
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2022: NIL)
10 -
Page 3
Page 4
4. Tangible Assets
Total
£
Cost
As at 1 December 2022 -
Additions 100,465
As at 30 November 2023 100,465
Depreciation
As at 1 December 2022 -
Provided during the period 20,633
As at 30 November 2023 20,633
Net Book Value
As at 30 November 2023 79,832
As at 1 December 2022 -
5. Share Capital
30 November 2023 30 November 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4