Acorah Software Products - Accounts Production 16.1.300 false true 31 July 2023 1 August 2022 false 1 August 2023 30 November 2024 30 November 2024 06639209 Mr John Nisbet Mrs Annie Nisbet John Nisbet true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06639209 2023-07-31 06639209 2024-11-30 06639209 2023-08-01 2024-11-30 06639209 frs-core:CurrentFinancialInstruments 2024-11-30 06639209 frs-core:PlantMachinery 2024-11-30 06639209 frs-core:PlantMachinery 2023-08-01 2024-11-30 06639209 frs-core:PlantMachinery 2023-07-31 06639209 frs-core:ShareCapital 2024-11-30 06639209 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 06639209 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-11-30 06639209 frs-bus:FilletedAccounts 2023-08-01 2024-11-30 06639209 frs-bus:SmallEntities 2023-08-01 2024-11-30 06639209 frs-bus:AuditExemptWithAccountantsReport 2023-08-01 2024-11-30 06639209 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-11-30 06639209 frs-bus:OrdinaryShareClass1 2023-08-01 2024-11-30 06639209 frs-bus:OrdinaryShareClass1 2024-11-30 06639209 frs-bus:OrdinaryShareClass2 2023-08-01 2024-11-30 06639209 frs-bus:OrdinaryShareClass2 2024-11-30 06639209 frs-bus:OrdinaryShareClass3 2023-08-01 2024-11-30 06639209 frs-bus:OrdinaryShareClass3 2024-11-30 06639209 frs-bus:OrdinaryShareClass4 2023-08-01 2024-11-30 06639209 frs-bus:OrdinaryShareClass4 2024-11-30 06639209 frs-bus:OrdinaryShareClass5 2023-08-01 2024-11-30 06639209 frs-bus:OrdinaryShareClass5 2024-11-30 06639209 1 2023-08-01 2024-11-30 06639209 frs-bus:Director1 2023-08-01 2024-11-30 06639209 frs-bus:CompanySecretary1 2023-08-01 2024-11-30 06639209 frs-countries:EnglandWales 2023-08-01 2024-11-30 06639209 2022-07-31 06639209 2023-07-31 06639209 2022-08-01 2023-07-31 06639209 frs-core:CurrentFinancialInstruments 2023-07-31 06639209 frs-core:ShareCapital 2023-07-31 06639209 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 06639209 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31 06639209 frs-bus:OrdinaryShareClass2 2022-08-01 2023-07-31 06639209 frs-bus:OrdinaryShareClass3 2022-08-01 2023-07-31 06639209 frs-bus:OrdinaryShareClass4 2022-08-01 2023-07-31 06639209 frs-bus:OrdinaryShareClass5 2022-08-01 2023-07-31
Registered number: 06639209
Jantec Engineering Services Ltd
Financial Statements
For the Period 1 August 2023 to 30 November 2024
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—7
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Jantec Engineering Services Ltd For the Period 1 August 2023 to 30 November 2024
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Jantec Engineering Services 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 director of Jantec Engineering Services Ltd , as a body, in accordance with the terms of our engagement letter dated 16 March 2015. Our work has been undertaken solely to prepare for your approval the accounts of Jantec Engineering Services Ltd and state those matters that we have agreed to state to the director of Jantec Engineering Services 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 Jantec Engineering Services Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Jantec Engineering Services 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 Jantec Engineering Services Ltd . You consider that Jantec Engineering Services Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Jantec Engineering Services 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
13th January 2025
DJ Coulter & Associates Limited
Chartered Certified Accountants
Wellesley House
7 Clarence Parade
Cheltenham
GL50 3NY
Page 1
Page 2
Balance Sheet
Registered number: 06639209
30 November 2024 31 July 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,029 1,786
1,029 1,786
CURRENT ASSETS
Debtors 5 307 1,474
Cash at bank and in hand 1,428 11,797
1,735 13,271
Creditors: Amounts Falling Due Within One Year 6 (1,254 ) (4,634 )
NET CURRENT ASSETS (LIABILITIES) 481 8,637
TOTAL ASSETS LESS CURRENT LIABILITIES 1,510 10,423
NET ASSETS 1,510 10,423
CAPITAL AND RESERVES
Called up share capital 7 104 104
Profit and Loss Account 1,406 10,319
SHAREHOLDERS' FUNDS 1,510 10,423
Page 2
Page 3
For the period ending 30 November 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 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 John Nisbet
Director
13th January 2025
The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Jantec Engineering Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06639209 . The registered office is 17 Forest View Road, Tuffley, Gloucester, GL4 0BX.
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 Financial Reporting Standard for Smaller Entities (effective April 2008).
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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 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:
Plant & Machinery 25% reducing balance
2.4. Leasing and Hire Purchase Contracts
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.
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.
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
Page 4
Page 5
2.7. 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: NIL (2023: 2)
- 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 August 2023 3,465
Disposals (917 )
As at 30 November 2024 2,548
Depreciation
As at 1 August 2023 1,679
Provided during the period 335
Disposals (495 )
As at 30 November 2024 1,519
Net Book Value
As at 30 November 2024 1,029
As at 1 August 2023 1,786
5. Debtors
30 November 2024 31 July 2023
£ £
Due within one year
Prepayments and accrued income - 1,434
Corporation tax recoverable assets 183 -
VAT 124 16
Director's loan account - 24
307 1,474
Page 5
Page 6
6. Creditors: Amounts Falling Due Within One Year
30 November 2024 31 July 2023
£ £
Corporation tax - 2,511
Other taxes and social security - 1,712
Accruals and deferred income 752 411
Director's loan account 502 -
1,254 4,634
7. Share Capital
30 November 2024 31 July 2023
£ £
Allotted, Called up and fully paid 104 104
30 November 2024 31 July 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
1 Ordinary A shares of £ 1 each 1 1
1 Ordinary B shares of £ 1 each 1 1
1 Ordinary C shares of £ 1 each 1 1
1 Ordinary D shares of £ 1 each 1 1
104 104
8. Directors Advances, Credits and Guarantees
Dividends paid to directors
30 November 2024 31 July 2023
£ £
Mr John Nisbet 6,300 10,600
Page 6
Page 7
9. Dividends
30 November 2024 31 July 2023
£ £
On equity shares:
Final dividend paid 7,800 17,600
10. Ultimate Controlling Party
The company's ultimate controlling party is John Nisbet by virtue of his ownership of 60% of the voting share capital in the company.
Page 7