Acorah Software Products - Accounts Production 16.1.300 false true true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 12729069 Mrs C M Scholey Mr J M Scholey iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12729069 2023-07-31 12729069 2024-07-31 12729069 2023-08-01 2024-07-31 12729069 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2023-08-01 2024-07-31 12729069 frs-core:FurnitureFittings 2024-07-31 12729069 frs-core:FurnitureFittings 2023-08-01 2024-07-31 12729069 frs-core:FurnitureFittings 2023-07-31 12729069 frs-core:OtherResidualIntangibleAssets 2024-07-31 12729069 frs-core:OtherResidualIntangibleAssets 2023-08-01 2024-07-31 12729069 frs-core:OtherResidualIntangibleAssets 2023-07-31 12729069 frs-core:ShareCapital 2024-07-31 12729069 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 12729069 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12729069 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 12729069 frs-bus:SmallEntities 2023-08-01 2024-07-31 12729069 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12729069 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 12729069 frs-bus:Director1 2023-08-01 2024-07-31 12729069 frs-bus:Director2 2023-08-01 2024-07-31 12729069 frs-countries:EnglandWales 2023-08-01 2024-07-31 12729069 2022-07-31 12729069 2023-07-31 12729069 2022-08-01 2023-07-31 12729069 frs-core:CurrentFinancialInstruments 2023-07-31 12729069 frs-core:ShareCapital 2023-07-31 12729069 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 12729069
JS & CS Leisure Ltd
Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12729069
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 7,200 14,400
Tangible Assets 5 863 1,079
8,063 15,479
CURRENT ASSETS
Cash at bank and in hand 2,032 2,153
2,032 2,153
Creditors: Amounts Falling Due Within One Year 6 (14,071 ) (4,226 )
NET CURRENT ASSETS (LIABILITIES) (12,039 ) (2,073 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,976 ) 13,406
NET (LIABILITIES)/ASSETS (3,976 ) 13,406
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (4,076 ) 13,306
SHAREHOLDERS' FUNDS (3,976) 13,406
Page 1
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For the year ending 31 July 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 C M Scholey
Director
Mr J M Scholey
Director
24 February 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
JS & CS Leisure Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12729069 . The registered office is Suite 5, The Willows, Ransom Wood Business Park, Southwell Road West, Rainworth, Mansfield, Nottinghamshire, NG21 0HJ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is a licence. It is amortised to profit and loss account over its estimated economic life of five years.
2.5. 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 20% on reducing balance
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. 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 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. 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: 2 (2023: 2)
2 2
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Page 4
4. Intangible Assets
Other
£
Cost
As at 1 August 2023 36,000
As at 31 July 2024 36,000
Amortisation
As at 1 August 2023 21,600
Provided during the period 7,200
As at 31 July 2024 28,800
Net Book Value
As at 31 July 2024 7,200
As at 1 August 2023 14,400
5. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 August 2023 1,637
As at 31 July 2024 1,637
Depreciation
As at 1 August 2023 558
Provided during the period 216
As at 31 July 2024 774
Net Book Value
As at 31 July 2024 863
As at 1 August 2023 1,079
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 14,071 3,115
Taxation and social security - 1,111
14,071 4,226
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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