Acorah Software Products - Accounts Production 15.0.600 false true 28 February 2023 1 March 2022 false 1 March 2023 29 February 2024 29 February 2024 09431765 Mr Hardeep Jandu Mrs Malveen Jandu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09431765 2023-02-28 09431765 2024-02-29 09431765 2023-03-01 2024-02-29 09431765 frs-core:CurrentFinancialInstruments 2024-02-29 09431765 frs-core:ComputerEquipment 2023-03-01 2024-02-29 09431765 frs-core:FurnitureFittings 2023-03-01 2024-02-29 09431765 frs-core:PlantMachinery 2024-02-29 09431765 frs-core:PlantMachinery 2023-03-01 2024-02-29 09431765 frs-core:PlantMachinery 2023-02-28 09431765 frs-core:ShareCapital 2024-02-29 09431765 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 09431765 frs-bus:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 09431765 frs-bus:FilletedAccounts 2023-03-01 2024-02-29 09431765 frs-bus:SmallEntities 2023-03-01 2024-02-29 09431765 frs-bus:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 09431765 frs-bus:SmallCompaniesRegimeForAccounts 2023-03-01 2024-02-29 09431765 frs-bus:Director1 2023-03-01 2024-02-29 09431765 frs-bus:Director2 2023-03-01 2024-02-29 09431765 frs-countries:EnglandWales 2023-03-01 2024-02-29 09431765 2022-02-28 09431765 2023-02-28 09431765 2022-03-01 2023-02-28 09431765 frs-core:CurrentFinancialInstruments 2023-02-28 09431765 frs-core:ShareCapital 2023-02-28 09431765 frs-core:RetainedEarningsAccumulatedLosses 2023-02-28
Registered number: 09431765
J&U Ltd.
Unaudited Financial Statements
For The Year Ended 29 February 2024
Sachdevs
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09431765
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,711 7,505
4,711 7,505
CURRENT ASSETS
Stocks 5 1,000 1,000
Debtors 6 212,042 233,978
Investments 7 6,557 16,685
Cash at bank and in hand 91,203 58,888
310,802 310,551
Creditors: Amounts Falling Due Within One Year 8 (50,152 ) (32,755 )
NET CURRENT ASSETS (LIABILITIES) 260,650 277,796
TOTAL ASSETS LESS CURRENT LIABILITIES 265,361 285,301
NET ASSETS 265,361 285,301
CAPITAL AND RESERVES
Called up share capital 9 101 100
Profit and Loss Account 265,260 285,201
SHAREHOLDERS' FUNDS 265,361 285,301
Page 1
Page 2
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
Mr Hardeep Jandu
Director
20/11/2024
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
J&U Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 09431765 . The registered office is 4 Station Avenue, Tile Hill, Coventry, CV4 9HS.
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. 
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:
Plant & Machinery 20% on cost
Fixtures & Fittings 20% on cost
Computer Equipment 20% 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 March 2023 19,594
Additions 1,124
As at 29 February 2024 20,718
Depreciation
As at 1 March 2023 12,089
Provided during the period 3,918
As at 29 February 2024 16,007
Net Book Value
As at 29 February 2024 4,711
As at 1 March 2023 7,505
Page 3
Page 4
5. Stocks
2024 2023
£ £
Stock 1,000 1,000
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 212,042 233,978
7. Current Asset Investments
2024 2023
£ £
Unlisted investments 6,557 16,685
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 3,614 1,572
Taxation and social security 46,538 31,183
50,152 32,755
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 101 100
Page 4