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 SC642440 Mrs Judith Ross iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC642440 2023-03-31 SC642440 2024-03-31 SC642440 2023-04-01 2024-03-31 SC642440 frs-core:CurrentFinancialInstruments 2024-03-31 SC642440 frs-core:FurnitureFittings 2024-03-31 SC642440 frs-core:FurnitureFittings 2023-04-01 2024-03-31 SC642440 frs-core:FurnitureFittings 2023-03-31 SC642440 frs-core:ShareCapital 2024-03-31 SC642440 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 SC642440 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 SC642440 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 SC642440 frs-bus:SmallEntities 2023-04-01 2024-03-31 SC642440 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 SC642440 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 SC642440 frs-bus:Director1 2023-04-01 2024-03-31 SC642440 frs-countries:Scotland 2023-04-01 2024-03-31 SC642440 2022-03-31 SC642440 2023-03-31 SC642440 2022-04-01 2023-03-31 SC642440 frs-core:CurrentFinancialInstruments 2023-03-31 SC642440 frs-core:ShareCapital 2023-03-31 SC642440 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31
Registered number: SC642440
Jude Ross Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Almond Valley Accounting Limited
CIMA
C/O Av Accounting, Suite 14 Ellismuir House
Ellismuir Way
Tannochside
G71 5PW
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC642440
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 487 -
487 -
CURRENT ASSETS
Debtors 5 560 -
Cash at bank and in hand 8,825 11,163
9,385 11,163
Creditors: Amounts Falling Due Within One Year 6 (9,845 ) (10,810 )
NET CURRENT ASSETS (LIABILITIES) (460 ) 353
TOTAL ASSETS LESS CURRENT LIABILITIES 27 353
NET ASSETS 27 353
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 26 352
SHAREHOLDERS' FUNDS 27 353
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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 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.
On behalf of the board
Mrs Judith Ross
Director
24/12/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Jude Ross Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC642440 . The registered office is 10 Polwarth Street, Glasgow, G12 9TY.
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. 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:
Fixtures & Fittings 25% Sraight line
2.4. 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also 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: 1 (2023: 1)
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 April 2023 -
Additions 529
As at 31 March 2024 529
Depreciation
As at 1 April 2023 -
Provided during the period 42
As at 31 March 2024 42
Net Book Value
As at 31 March 2024 487
As at 1 April 2023 -
5. Debtors
2024 2023
£ £
Due within one year
Director's loan account 560 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 8,969 9,335
Other creditors 1 1
Accruals and deferred income 875 825
Director's loan account - 649
9,845 10,810
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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