Acorah Software Products - Accounts Production 16.0.110 false true 31 October 2023 3 October 2022 false 1 November 2023 31 October 2024 31 October 2024 14394731 Mr James Watkin iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14394731 2023-10-31 14394731 2024-10-31 14394731 2023-11-01 2024-10-31 14394731 frs-core:CurrentFinancialInstruments 2024-10-31 14394731 frs-core:Non-currentFinancialInstruments 2024-10-31 14394731 frs-core:ShareCapital 2024-10-31 14394731 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 14394731 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 14394731 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 14394731 frs-bus:SmallEntities 2023-11-01 2024-10-31 14394731 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 14394731 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 14394731 frs-bus:Director1 2023-11-01 2024-10-31 14394731 frs-countries:EnglandWales 2023-11-01 2024-10-31 14394731 2022-10-02 14394731 2023-10-31 14394731 2022-10-03 2023-10-31 14394731 frs-core:CurrentFinancialInstruments 2023-10-31 14394731 frs-core:Non-currentFinancialInstruments 2023-10-31 14394731 frs-core:ShareCapital 2023-10-31 14394731 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 14394731
JCMH Services Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 14394731
31 October 2024 31 October 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 3,336 86,329
Cash at bank and in hand 65,804 64,176
69,140 150,505
Creditors: Amounts Falling Due Within One Year 5 (7,899 ) (89,375 )
NET CURRENT ASSETS (LIABILITIES) 61,241 61,130
TOTAL ASSETS LESS CURRENT LIABILITIES 61,241 61,130
Creditors: Amounts Falling Due After More Than One Year 6 (10,000 ) (10,000 )
NET ASSETS 51,241 51,130
CAPITAL AND RESERVES
Called up share capital 7 5,000 5,000
Income Statement 46,241 46,130
SHAREHOLDERS' FUNDS 51,241 51,130
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 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 James Watkin
Director
21/02/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
JCMH Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14394731 . The registered office is 7 Folders Close, Burgess Hill, RH15 0TA.
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 represents commission and fees receivable on the brokerage of insurance. Commission income is recognised on the inception or renewal date of the policy. Alterations in brokerage arising from return or additional premiums are taken into account as and when these occur. Fee income is recognised in the period in which the work was performed. Turnover in the prior year also included revenue earned from the rendering of consultancy services. 
2.3. Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Current tax
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.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 
Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. 
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Debtors
31 October 2024 31 October 2023
£ £
Due within one year
Trade debtors - 83,805
Other debtors 3,336 2,524
3,336 86,329
5. Creditors: Amounts Falling Due Within One Year
31 October 2024 31 October 2023
£ £
Trade creditors 7,273 69,812
Other creditors 600 6,374
Taxation and social security 26 13,189
7,899 89,375
Page 2
Page 3
6. Creditors: Amounts Falling Due After More Than One Year
31 October 2024 31 October 2023
£ £
Other creditors 10,000 10,000
7. Share Capital
31 October 2024 31 October 2023
£ £
Allotted, Called up and fully paid 5,000 5,000
Page 3