Acorah Software Products - Accounts Production 16.1.300 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 12136383 Mr Jean Spriet Ms Sandrine Spriet iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12136383 2023-08-31 12136383 2024-08-31 12136383 2023-09-01 2024-08-31 12136383 frs-core:CurrentFinancialInstruments 2024-08-31 12136383 frs-core:ComputerEquipment 2024-08-31 12136383 frs-core:ComputerEquipment 2023-09-01 2024-08-31 12136383 frs-core:ComputerEquipment 2023-08-31 12136383 frs-core:ShareCapital 2024-08-31 12136383 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12136383 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12136383 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 12136383 frs-bus:SmallEntities 2023-09-01 2024-08-31 12136383 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12136383 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 12136383 frs-bus:Director1 2023-09-01 2024-08-31 12136383 frs-bus:Director2 2023-09-01 2024-08-31 12136383 frs-countries:EnglandWales 2023-09-01 2024-08-31 12136383 2022-08-31 12136383 2023-08-31 12136383 2022-09-01 2023-08-31 12136383 frs-core:CurrentFinancialInstruments 2023-08-31 12136383 frs-core:ShareCapital 2023-08-31 12136383 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 12136383
JM&S Partners Limited
Financial Statements
For The Year Ended 31 August 2024
TaxAssist Accountants
563 Chiswick High Road
London
W4 3AY
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12136383
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 676
- 676
CURRENT ASSETS
Cash at bank and in hand 15,828 28,978
15,828 28,978
Creditors: Amounts Falling Due Within One Year 6 (632 ) (4,671 )
NET CURRENT ASSETS (LIABILITIES) 15,196 24,307
TOTAL ASSETS LESS CURRENT LIABILITIES 15,196 24,983
NET ASSETS 15,196 24,983
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 15,194 24,981
SHAREHOLDERS' FUNDS 15,196 24,983
Page 1
Page 2
For the year ending 31 August 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
Mr Jean Spriet
Director
26/02/2025
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
JM&S Partners Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12136383 . The registered office is Priory Mansions 90, Drayton Gardens, 19, Priory Mansions, London, SW10 9RG.
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.
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.
2.3. 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:
Computer Equipment 33.33% SLM
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 September 2023 3,456
As at 31 August 2024 3,456
Depreciation
As at 1 September 2023 2,780
Provided during the period 676
As at 31 August 2024 3,456
Net Book Value
As at 31 August 2024 -
As at 1 September 2023 676
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors - 1,800
Directors' loan accounts 632 2,871
632 4,671
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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