Acorah Software Products - Accounts Production 16.1.300 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 05789111 Mr Alexander Eggett iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05789111 2023-04-30 05789111 2024-04-30 05789111 2023-05-01 2024-04-30 05789111 frs-core:CurrentFinancialInstruments 2024-04-30 05789111 frs-core:Non-currentFinancialInstruments 2024-04-30 05789111 frs-core:ShareCapital 2024-04-30 05789111 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 05789111 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 05789111 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 05789111 frs-bus:SmallEntities 2023-05-01 2024-04-30 05789111 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 05789111 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 05789111 frs-bus:Director1 2023-05-01 2024-04-30 05789111 frs-bus:Director1 2023-04-30 05789111 frs-bus:Director1 2024-04-30 05789111 frs-countries:EnglandWales 2023-05-01 2024-04-30 05789111 2022-04-30 05789111 2023-04-30 05789111 2022-05-01 2023-04-30 05789111 frs-core:CurrentFinancialInstruments 2023-04-30 05789111 frs-core:Non-currentFinancialInstruments 2023-04-30 05789111 frs-core:ShareCapital 2023-04-30 05789111 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 05789111
Jent Estates Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05789111
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 777,554 696,048
Debtors 5 303,512 372,101
Cash at bank and in hand 16,965 24,122
1,098,031 1,092,271
Creditors: Amounts Falling Due Within One Year 6 (1,282,029 ) (1,158,039 )
NET CURRENT ASSETS (LIABILITIES) (183,998 ) (65,768 )
TOTAL ASSETS LESS CURRENT LIABILITIES (183,998 ) (65,768 )
Creditors: Amounts Falling Due After More Than One Year 7 (11,375 ) (21,608 )
NET LIABILITIES (195,373 ) (87,376 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (195,473 ) (87,476 )
SHAREHOLDERS' FUNDS (195,373) (87,376)
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Page 2
For the year ending 30 April 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 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 Alexander Eggett
Director
30 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
Jent Estates Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05789111 . The registered office is 27 Fraser Road, Southsea, Hampshire, PO5 1EE.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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.
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
- -
4. Stocks
2024 2023
£ £
Work in progress 777,554 696,048
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 132,716 159,713
Other debtors 170,796 212,388
303,512 372,101
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 3,826 15,793
Bank loans and overdrafts 10,234 9,979
Other creditors 1,240,682 1,097,965
Taxation and social security 27,287 34,302
1,282,029 1,158,039
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 11,375 21,608
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr Alexander Eggett 79,597 155,493 225,101 - 9,989
The above loan is unsecured, interest free and repayable on demand.
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