Acorah Software Products - Accounts Production 16.1.300 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 SC683950 Mr Kevin Sleith true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC683950 2023-12-31 SC683950 2024-12-31 SC683950 2024-01-01 2024-12-31 SC683950 frs-core:CurrentFinancialInstruments 2024-12-31 SC683950 frs-core:ComputerEquipment 2024-12-31 SC683950 frs-core:ComputerEquipment 2024-01-01 2024-12-31 SC683950 frs-core:ComputerEquipment 2023-12-31 SC683950 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 SC683950 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 SC683950 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 SC683950 frs-core:PlantMachinery 2024-12-31 SC683950 frs-core:PlantMachinery 2024-01-01 2024-12-31 SC683950 frs-core:PlantMachinery 2023-12-31 SC683950 frs-core:ShareCapital 2024-12-31 SC683950 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 SC683950 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC683950 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 SC683950 frs-bus:SmallEntities 2024-01-01 2024-12-31 SC683950 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC683950 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 SC683950 1 2024-01-01 2024-12-31 SC683950 frs-core:DeferredTaxation 2024-01-01 2024-12-31 SC683950 frs-core:DeferredTaxation 2023-12-31 SC683950 frs-core:DeferredTaxation 2024-12-31 SC683950 frs-bus:Director1 2024-01-01 2024-12-31 SC683950 frs-bus:Director1 2023-12-31 SC683950 frs-bus:Director1 2024-12-31 SC683950 frs-countries:Scotland 2024-01-01 2024-12-31 SC683950 2022-12-31 SC683950 2023-12-31 SC683950 2023-01-01 2023-12-31 SC683950 frs-core:CurrentFinancialInstruments 2023-12-31 SC683950 frs-core:ShareCapital 2023-12-31 SC683950 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: SC683950
JCKS Fabrications Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Calculus Accountants (Scotland) Ltd
10 Avonhead Road
Condorrat
Glasgow
G67 4RA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: SC683950
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 27,284 31,625
27,284 31,625
CURRENT ASSETS
Debtors 5 32,250 50,081
Cash at bank and in hand 53,346 3,377
85,596 53,458
Creditors: Amounts Falling Due Within One Year 6 (20,198 ) (14,305 )
NET CURRENT ASSETS (LIABILITIES) 65,398 39,153
TOTAL ASSETS LESS CURRENT LIABILITIES 92,682 70,778
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (1,800 ) (2,250 )
NET ASSETS 90,882 68,528
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 90,881 68,527
SHAREHOLDERS' FUNDS 90,882 68,528
Page 1
Page 2
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 Profit and Loss Account.
On behalf of the board
Mr Kevin Sleith
Director
12/03/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
JCKS Fabrications Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC683950 . The registered office is 10 Avonhead Road, Condorrat, Cumbernauld, Glasgow, G67 4RA.
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 relates solely to revenue earned from the rendering of services. 
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 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:
Freehold 10% - straight line basis
Plant & Machinery 20% - reducing balance basis
Computer Equipment 20% - reducing balance basis
2.4. 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. 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 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
Page 3
Page 4
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 25,406 11,466 4,737 41,609
As at 31 December 2024 25,406 11,466 4,737 41,609
Depreciation
As at 1 January 2024 2,780 5,596 1,608 9,984
Provided during the period 2,541 1,174 626 4,341
As at 31 December 2024 5,321 6,770 2,234 14,325
Net Book Value
As at 31 December 2024 20,085 4,696 2,503 27,284
As at 1 January 2024 22,626 5,870 3,129 31,625
The property relates to a garden office constructed in the garden of the directors personal residence for business purposes. 
5. Debtors
2024 2023
£ £
Due within one year
PAYE and NI 7 7
Director's loan account 32,243 50,074
32,250 50,081
The directors loan account was unsecured, interest free, and repaid in full post year end.
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Corporation tax 18,782 13,151
Accrued charges 1,416 1,153
20,198 14,305
7. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances.
2024 2023
£ £
Other timing differences 1,800 2,250
Page 4
Page 5
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 January 2024 2,250 2,250
Utilised (450 ) (450)
Balance at 31 December 2024 1,800 1,800
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
10. 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 Kevin Sleith 50,074 88,792 106,623 - 32,243
The above loan is unsecured, interest free and repayable on demand. The loan was repaid in full post year end.
11. Ultimate Controlling Party
The company's ultimate controlling party is the director Kevin Sleith by virtue of his ownership of 100% of the issued share capital in the company.
Page 5