Acorah Software Products - Accounts Production 16.0.110 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 07447931 Mr James Behan Mrs Louise Behan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07447931 2023-06-30 07447931 2024-06-30 07447931 2023-07-01 2024-06-30 07447931 frs-core:CurrentFinancialInstruments 2024-06-30 07447931 frs-core:Non-currentFinancialInstruments 2024-06-30 07447931 frs-core:ComputerEquipment 2024-06-30 07447931 frs-core:ComputerEquipment 2023-07-01 2024-06-30 07447931 frs-core:ComputerEquipment 2023-06-30 07447931 frs-core:FurnitureFittings 2024-06-30 07447931 frs-core:FurnitureFittings 2023-07-01 2024-06-30 07447931 frs-core:FurnitureFittings 2023-06-30 07447931 frs-core:NetGoodwill 2024-06-30 07447931 frs-core:NetGoodwill 2023-07-01 2024-06-30 07447931 frs-core:NetGoodwill 2023-06-30 07447931 frs-core:PlantMachinery 2024-06-30 07447931 frs-core:PlantMachinery 2023-07-01 2024-06-30 07447931 frs-core:PlantMachinery 2023-06-30 07447931 frs-core:ShareCapital 2024-06-30 07447931 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 07447931 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 07447931 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 07447931 frs-bus:SmallEntities 2023-07-01 2024-06-30 07447931 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 07447931 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 07447931 frs-bus:Director1 2023-07-01 2024-06-30 07447931 frs-bus:Director1 2023-06-30 07447931 frs-bus:Director1 2024-06-30 07447931 frs-bus:Director2 2023-07-01 2024-06-30 07447931 frs-countries:EnglandWales 2023-07-01 2024-06-30 07447931 2022-06-30 07447931 2023-06-30 07447931 2022-07-01 2023-06-30 07447931 frs-core:CurrentFinancialInstruments 2023-06-30 07447931 frs-core:Non-currentFinancialInstruments 2023-06-30 07447931 frs-core:ShareCapital 2023-06-30 07447931 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 07447931
JB Security Systems Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Edmonds Accountancy
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07447931
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 3,000
Tangible Assets 5 20,020 621
20,020 3,621
CURRENT ASSETS
Debtors 6 68,442 50,541
68,442 50,541
Creditors: Amounts Falling Due Within One Year 7 (86,428 ) (34,558 )
NET CURRENT ASSETS (LIABILITIES) (17,986 ) 15,983
TOTAL ASSETS LESS CURRENT LIABILITIES 2,034 19,604
Creditors: Amounts Falling Due After More Than One Year 8 (9,172 ) (19,173 )
NET (LIABILITIES)/ASSETS (7,138 ) 431
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (7,238 ) 331
SHAREHOLDERS' FUNDS (7,138) 431
Page 1
Page 2
For the year ending 30 June 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 James Behan
Director
24/04/2025
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
JB Security Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07447931 . The registered office is Unit 11 Diddenham Court, Diddenham Court, Grazeley,, Reading, Berkshire, RG7 1JQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial
Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small
Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost
convention.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,
value added tax and other sales taxes.
Revenue is recognised for the provision of services as the contractual activity progresses.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly
over its estimated useful life of ten years.
2.4. 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:
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 33% on cost
Computer Equipment 33% on cost
2.5. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.6. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained
Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the statement of financial position date.
2.7. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 July 2023 30,000
As at 30 June 2024 30,000
Amortisation
As at 1 July 2023 27,000
Provided during the period 3,000
As at 30 June 2024 30,000
Net Book Value
As at 30 June 2024 -
As at 1 July 2023 3,000
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 1,077 4,537 1,305 6,919
Additions 26,250 - 107 26,357
As at 30 June 2024 27,327 4,537 1,412 33,276
Depreciation
As at 1 July 2023 772 4,509 1,017 6,298
Provided during the period 6,638 28 292 6,958
As at 30 June 2024 7,410 4,537 1,309 13,256
Net Book Value
As at 30 June 2024 19,917 - 103 20,020
As at 1 July 2023 305 28 288 621
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,452 2,683
Other debtors 63,990 47,858
68,442 50,541
Page 4
Page 5
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 8,862 5,094
Bank loans and overdrafts 17,017 10,800
Other creditors 42,617 1,550
Taxation and social security 17,932 17,114
86,428 34,558
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 9,172 19,173
9. Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement
of financial position date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will
be recovered against the reversal of deferred tax liabilities or other future taxable profits.
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr James Behan 25,904 123,043 (107,594 ) - 41,354
The above loan is unsecured, interest bearing and repayable on demand.
Page 5