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Registered number: 03889517
Johnson Inspection Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
Crag & Co
Chartered Accountants & Chartered Tax Advisers
First Floor, Embsay Mill
Embsay
Skipton
North Yorkshire
BD23 6QR
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 03889517
2024 2023
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 2,491 13,092
Cash at bank and in hand 29,667 14,689
32,158 27,781
Creditors: Amounts Falling Due Within One Year 6 (14,855 ) (13,110 )
NET CURRENT ASSETS (LIABILITIES) 17,303 14,671
TOTAL ASSETS LESS CURRENT LIABILITIES 17,303 14,671
Creditors: Amounts Falling Due After More Than One Year 7 (3,667 ) (7,667 )
NET ASSETS 13,636 7,004
CAPITAL AND RESERVES
Called up share capital 2 2
Income Statement 13,634 7,002
SHAREHOLDERS' FUNDS 13,636 7,004
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For the year ending 31 December 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 Income Statement.
On behalf of the board
Mr P G Johnson
Director
07/02/2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Johnson Inspection Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03889517 . The registered office is 8 Thorn Lea, Atherton, Manchester, M46 9ES.
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 receivable for services rendered.
Turnover is invoiced and recognised on completion of the work undertaken.
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:
Fixtures & Fittings 33% straight line
2.4. Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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.

2.5. Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. 
The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
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4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 January 2024 11,695
As at 31 December 2024 11,695
Depreciation
As at 1 January 2024 11,695
As at 31 December 2024 11,695
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Debtors
2024 2023
£ £
Due within one year
Director's loan account 2,491 13,092
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 4,000 4,000
Corporation tax 10,810 9,110
Other taxes and social security 45 -
14,855 13,110
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 3,667 7,667
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Mr Paul Johnson 13,092 66,105 (76,706 ) - 2,491
The above loan is interest free and repayable on demand.
9. Related Party Transactions
During the year, dividends of £37,500 (2023 - £37,500) were paid to Mr P G Johnson. 
10. Ultimate Controlling Party
The company is under the control of Mr P G Johnson who is interested in 100% of the company's issued share capital.
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