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 10945724 Mrs H J Johnston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10945724 2023-08-31 10945724 2024-08-31 10945724 2023-09-01 2024-08-31 10945724 frs-core:CurrentFinancialInstruments 2024-08-31 10945724 frs-core:ComputerEquipment 2024-08-31 10945724 frs-core:ComputerEquipment 2023-09-01 2024-08-31 10945724 frs-core:ComputerEquipment 2023-08-31 10945724 frs-core:ShareCapital 2024-08-31 10945724 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10945724 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10945724 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 10945724 frs-bus:SmallEntities 2023-09-01 2024-08-31 10945724 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10945724 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 10945724 frs-bus:Director1 2023-09-01 2024-08-31 10945724 frs-countries:EnglandWales 2023-09-01 2024-08-31 10945724 2022-08-31 10945724 2023-08-31 10945724 2022-09-01 2023-08-31 10945724 frs-core:CurrentFinancialInstruments 2023-08-31 10945724 frs-core:ShareCapital 2023-08-31 10945724 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 10945724
HJJ Properties Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10945724
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,129 1,553
2,129 1,553
CURRENT ASSETS
Cash at bank and in hand 4,282 18,800
4,282 18,800
Creditors: Amounts Falling Due Within One Year 5 (1,571 ) (4,552 )
NET CURRENT ASSETS (LIABILITIES) 2,711 14,248
TOTAL ASSETS LESS CURRENT LIABILITIES 4,840 15,801
PROVISIONS FOR LIABILITIES
Deferred Taxation (399 ) (295 )
NET ASSETS 4,441 15,506
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 4,341 15,406
SHAREHOLDERS' FUNDS 4,441 15,506
Page 1
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 Profit and Loss Account.
On behalf of the board
Mrs H J Johnston
Director
17 January 2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
HJJ Properties Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10945724 . The registered office is 17 Ellesmere Road, Stockton Heath, Warrington, WA4 6DS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
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.
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent 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:
Computer equipment 20% Reducing balance
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Computer equipment
£
Cost
As at 1 September 2023 2,605
Additions 1,109
As at 31 August 2024 3,714
...CONTINUED
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Depreciation
As at 1 September 2023 1,052
Provided during the period 533
As at 31 August 2024 1,585
Net Book Value
As at 31 August 2024 2,129
As at 1 September 2023 1,553
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax - 3,765
Accruals and deferred income 1,492 756
Directors' loan accounts 79 31
1,571 4,552
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
7. Directors Advances, Credits and Guarantees
No director received advances, credits or guarantees during the current or previous accounting periods.
8. Related Party Transactions
The following related party transactions were undertaken during the year:
During the year a director introduced capital of £4,506 (2023: £2,050), withdrew amounts of £15,448 (2023: £11,672) and was paid dividends totalling £11,500 (2023: £8,700). At the balance sheet date the amounts owed to the director totalled £79 (2023: £31).
Dividends were paid to directors in respect of their shareholdings totalling £11,500 (2023: £8,700).
No further transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
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