Acorah Software Products - Accounts Production 16.0.110 false true 31 August 2021 5 August 2020 false 1 September 2021 31 August 2022 31 August 2022 12792655 Mr James McCoy iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12792655 2021-08-31 12792655 2022-08-31 12792655 2021-09-01 2022-08-31 12792655 frs-core:CurrentFinancialInstruments 2022-08-31 12792655 frs-core:ShareCapital 2022-08-31 12792655 frs-core:RetainedEarningsAccumulatedLosses 2022-08-31 12792655 frs-bus:PrivateLimitedCompanyLtd 2021-09-01 2022-08-31 12792655 frs-bus:FilletedAccounts 2021-09-01 2022-08-31 12792655 frs-bus:SmallEntities 2021-09-01 2022-08-31 12792655 frs-bus:AuditExempt-NoAccountantsReport 2021-09-01 2022-08-31 12792655 frs-bus:SmallCompaniesRegimeForAccounts 2021-09-01 2022-08-31 12792655 frs-bus:Director1 2021-09-01 2022-08-31 12792655 frs-countries:EnglandWales 2021-09-01 2022-08-31 12792655 2020-08-04 12792655 2021-08-31 12792655 2020-08-05 2021-08-31 12792655 frs-core:CurrentFinancialInstruments 2021-08-31 12792655 frs-core:ShareCapital 2021-08-31 12792655 frs-core:RetainedEarningsAccumulatedLosses 2021-08-31
Registered number: 12792655
JMC Security & Consultancy Limited
Unaudited Financial Statements
For The Year Ended 31 August 2022
Andrew Keates & Associates Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12792655
31 August 2022 31 August 2021
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 18,973 -
Debtors 5 - 1
Cash at bank and in hand 22,246 -
41,219 1
Creditors: Amounts Falling Due Within One Year 6 (33,443 ) -
NET CURRENT ASSETS (LIABILITIES) 7,776 1
TOTAL ASSETS LESS CURRENT LIABILITIES 7,776 1
NET ASSETS 7,776 1
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 7,775 -
SHAREHOLDERS' FUNDS 7,776 1
For the year ending 31 August 2022 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 James McCoy
Director
31/03/2023
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
JMC Security & Consultancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12792655 . The registered office is Third Floor, Prospect House, Columbus Quay, Liverpool, Merseyside, L3 4DB.
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. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2021: 1)
2 1
4. Stocks
31 August 2022 31 August 2021
£ £
Work in progress 18,973 -
5. Debtors
31 August 2022 31 August 2021
£ £
Due within one year
Other debtors - 1
6. Creditors: Amounts Falling Due Within One Year
31 August 2022 31 August 2021
£ £
Director's loan account 33,443 -
Page 2
Page 3
7. Share Capital
31 August 2022 31 August 2021
£ £
Allotted, Called up and fully paid 1 1
Page 3