Acorah Software Products - Accounts Production 16.1.200 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 13577400 Mrs Amy Anson Mr James Anson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13577400 2023-08-31 13577400 2024-08-31 13577400 2023-09-01 2024-08-31 13577400 frs-core:CurrentFinancialInstruments 2024-08-31 13577400 frs-core:Non-currentFinancialInstruments 2024-08-31 13577400 frs-core:BetweenOneFiveYears 2024-08-31 13577400 frs-core:FurnitureFittings 2024-08-31 13577400 frs-core:FurnitureFittings 2023-09-01 2024-08-31 13577400 frs-core:FurnitureFittings 2023-08-31 13577400 frs-core:MotorVehicles 2024-08-31 13577400 frs-core:MotorVehicles 2023-09-01 2024-08-31 13577400 frs-core:MotorVehicles 2023-08-31 13577400 frs-core:WithinOneYear 2024-08-31 13577400 frs-core:ShareCapital 2024-08-31 13577400 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 13577400 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 13577400 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 13577400 frs-bus:SmallEntities 2023-09-01 2024-08-31 13577400 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 13577400 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 13577400 frs-bus:Director1 2023-09-01 2024-08-31 13577400 frs-bus:Director2 2023-09-01 2024-08-31 13577400 frs-countries:EnglandWales 2023-09-01 2024-08-31 13577400 2022-08-31 13577400 2023-08-31 13577400 2022-09-01 2023-08-31 13577400 frs-core:CurrentFinancialInstruments 2023-08-31 13577400 frs-core:Non-currentFinancialInstruments 2023-08-31 13577400 frs-core:BetweenOneFiveYears 2023-08-31 13577400 frs-core:WithinOneYear 2023-08-31 13577400 frs-core:ShareCapital 2023-08-31 13577400 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 13577400
Jimmy Anson Specialist Services Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 13577400
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 40,433 49,616
40,433 49,616
CURRENT ASSETS
Debtors 5 527 10,871
Cash at bank and in hand 7,561 17,070
8,088 27,941
Creditors: Amounts Falling Due Within One Year 6 (26,495 ) (19,755 )
NET CURRENT ASSETS (LIABILITIES) (18,407 ) 8,186
TOTAL ASSETS LESS CURRENT LIABILITIES 22,026 57,802
Creditors: Amounts Falling Due After More Than One Year 7 (13,443 ) (33,469 )
NET ASSETS 8,583 24,333
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 8,483 24,233
SHAREHOLDERS' FUNDS 8,583 24,333
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Page 2
For the year ending 31 August 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 Income Statement.
On behalf of the board
Mr James Anson
Director
18/12/2024
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Jimmy Anson Specialist Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13577400 . The registered office is Suite 2, The Point, Mayfield Road, Ilkley, LS29 8FL.
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:
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% 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 income statement 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 income statement 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.
...CONTINUED
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2.5. Taxation - continued
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 or deferred 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 and deferred 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: 2 (2023: 2)
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2023 56,004 2,267 58,271
Additions - 1,106 1,106
As at 31 August 2024 56,004 3,373 59,377
Depreciation
As at 1 September 2023 8,167 488 8,655
Provided during the period 9,568 721 10,289
As at 31 August 2024 17,735 1,209 18,944
Net Book Value
As at 31 August 2024 38,269 2,164 40,433
As at 1 September 2023 47,837 1,779 49,616
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors - 10,871
Other taxes and social security 527 -
527 10,871
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 19,984 9,563
Corporation tax 3,263 2,459
Other taxes and social security - 141
VAT 1,937 6,536
Accruals and deferred income 850 800
Directors' loan accounts 461 256
26,495 19,755
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 13,443 33,469
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 19,984 9,563
Later than one year and not later than five years 13,443 33,469
33,427 43,032
33,427 43,032
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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