Acorah Software Products - Accounts Production 16.1.200 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 12164398 Sun Ku Jiyeon Baek iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12164398 2023-03-31 12164398 2024-03-31 12164398 2023-04-01 2024-03-31 12164398 frs-core:CurrentFinancialInstruments 2024-03-31 12164398 frs-core:Non-currentFinancialInstruments 2024-03-31 12164398 frs-core:BetweenOneFiveYears 2024-03-31 12164398 frs-core:FurnitureFittings 2024-03-31 12164398 frs-core:FurnitureFittings 2023-04-01 2024-03-31 12164398 frs-core:FurnitureFittings 2023-03-31 12164398 frs-core:MotorVehicles 2024-03-31 12164398 frs-core:MotorVehicles 2023-04-01 2024-03-31 12164398 frs-core:MotorVehicles 2023-03-31 12164398 frs-core:WithinOneYear 2024-03-31 12164398 frs-core:ShareCapital 2024-03-31 12164398 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 12164398 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 12164398 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 12164398 frs-bus:SmallEntities 2023-04-01 2024-03-31 12164398 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 12164398 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 12164398 frs-bus:Director1 2023-04-01 2024-03-31 12164398 frs-bus:Director2 2023-04-01 2024-03-31 12164398 frs-countries:EnglandWales 2023-04-01 2024-03-31 12164398 2022-03-31 12164398 2023-03-31 12164398 2022-04-01 2023-03-31 12164398 frs-core:CurrentFinancialInstruments 2023-03-31 12164398 frs-core:Non-currentFinancialInstruments 2023-03-31 12164398 frs-core:BetweenOneFiveYears 2023-03-31 12164398 frs-core:WithinOneYear 2023-03-31 12164398 frs-core:ShareCapital 2023-03-31 12164398 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: 12164398
JS Group Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12164398
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 67,813 70,490
67,813 70,490
CURRENT ASSETS
Debtors 5 198,830 176,246
Cash at bank and in hand 10,044 29,816
208,874 206,062
Creditors: Amounts Falling Due Within One Year 6 (23,665 ) (30,979 )
NET CURRENT ASSETS (LIABILITIES) 185,209 175,083
TOTAL ASSETS LESS CURRENT LIABILITIES 253,022 245,573
Creditors: Amounts Falling Due After More Than One Year 7 (32,322 ) (46,524 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,109 ) (1,735 )
NET ASSETS 218,591 197,314
CAPITAL AND RESERVES
Called up share capital 100 100
Profit and Loss Account 218,491 197,214
SHAREHOLDERS' FUNDS 218,591 197,314
Page 1
Page 2
For the year ending 31 March 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
Sun Ku
Director
24 December 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
JS Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12164398 . The registered office is 214 Victoria Avenue, Manchester, M9 0RR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the entity
2.2. Turnover
Turnover represents fees charged to patients for services measured at fair value of the consideration received. It is recognised at the point that the service is provided to the patient.
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:
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 3
Page 4
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 April 2023 67,608 8,140 75,748
Additions - 529 529
As at 31 March 2024 67,608 8,669 76,277
Depreciation
As at 1 April 2023 2,254 3,004 5,258
Provided during the period 2,178 1,028 3,206
As at 31 March 2024 4,432 4,032 8,464
Net Book Value
As at 31 March 2024 63,176 4,637 67,813
As at 1 April 2023 65,354 5,136 70,490
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings 174,212 175,458
Amounts owed by participating interests 22,663 -
Other debtors 1,955 788
198,830 176,246
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 14,202 9,588
Trade creditors - 1,723
Other creditors 2,981 2,200
Taxation and social security 6,482 17,468
23,665 30,979
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 32,322 46,524
Page 4
Page 5
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 14,202 9,588
Later than one year and not later than five years 32,322 46,524
46,524 56,112
46,524 56,112
Page 5