Acorah Software Products - Accounts Production 16.1.200 false true true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 08717478 Mr Jamie Vidler Mrs Veronica Vidler iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08717478 2023-10-31 08717478 2024-10-31 08717478 2023-11-01 2024-10-31 08717478 frs-core:ComputerEquipment 2023-11-01 2024-10-31 08717478 frs-core:ShareCapital 2024-10-31 08717478 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 08717478 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 08717478 frs-bus:AbridgedAccounts 2023-11-01 2024-10-31 08717478 frs-bus:SmallEntities 2023-11-01 2024-10-31 08717478 frs-bus:AuditExemptWithAccountantsReport 2023-11-01 2024-10-31 08717478 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 08717478 frs-bus:Director1 2023-11-01 2024-10-31 08717478 frs-bus:Director2 2023-11-01 2024-10-31 08717478 frs-countries:EnglandWales 2023-11-01 2024-10-31 08717478 2022-10-31 08717478 2023-10-31 08717478 2022-11-01 2023-10-31 08717478 frs-core:ShareCapital 2023-10-31 08717478 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 08717478
Jaron Ltd
ABRIDGED Financial Statements
For The Year Ended 31 October 2024
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Contents
Page
Accountants' Report 1
Abridged Balance Sheet 2—3
Notes to the Abridged Financial Statements 4—5
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Jaron Ltd For The Year Ended 31 October 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jaron Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Jaron Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Jaron Ltd and state those matters that we have agreed to state to the directors of Jaron Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jaron Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Jaron Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Jaron Ltd . You consider that Jaron Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Jaron Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
3 January 2025
C K R
Chartered Certified Accountants
C K R House
70 East Hill
Dartford
Kent
DA1 1RZ
Page 1
Page 2
Abridged Balance Sheet
Registered number: 08717478
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17 23
17 23
CURRENT ASSETS
Cash at bank and in hand 38,142 29,884
38,142 29,884
Creditors: Amounts Falling Due Within One Year (13,715 ) (12,273 )
NET CURRENT ASSETS (LIABILITIES) 24,427 17,611
TOTAL ASSETS LESS CURRENT LIABILITIES 24,444 17,634
NET ASSETS 24,444 17,634
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 24,344 17,534
SHAREHOLDERS' FUNDS 24,444 17,634
Page 2
Page 3
For the year ending 31 October 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 October 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Jamie Vidler
Director
3 January 2025
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Abridged Financial Statements
1. General Information
Jaron Ltd Registered number 08717478 is a limited by shares company incorporated in England & Wales. The Registered Office is CKR House, 70 East Hill, Dartford, DA1 1RZ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Computer Equipment 25% reducing balance basis
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 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.
2.6. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 1 1
1 1
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Page 5
4. Tangible Assets
Total
£
Cost
As at 1 November 2023 421
As at 31 October 2024 421
Depreciation
As at 1 November 2023 398
Provided during the period 6
As at 31 October 2024 404
Net Book Value
As at 31 October 2024 17
As at 1 November 2023 23
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
6. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 19,000 9,700
Final dividend paid 26,000 31,000
45,000 40,700
Page 5