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Registered number: 12328518
Juniper Jean Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
OnTheGo Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12328518
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 2,644
- 2,644
CURRENT ASSETS
Debtors 5 5,171 77,555
Cash at bank and in hand 68,323 112,830
73,494 190,385
Creditors: Amounts Falling Due Within One Year 6 (3,652 ) (16,628 )
NET CURRENT ASSETS (LIABILITIES) 69,842 173,757
TOTAL ASSETS LESS CURRENT LIABILITIES 69,842 176,401
NET ASSETS 69,842 176,401
CAPITAL AND RESERVES
Called up share capital 7 2 2
Share premium account 3,515,903 3,203,288
Other reserves - 9,225
Profit and Loss Account (3,446,063 ) (3,036,114 )
SHAREHOLDERS' FUNDS 69,842 176,401
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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 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
Miss Hannah Thomson
Director
20/02/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Juniper Jean Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Keynsham House, 33 Bath Road, Keynsham, Bristol, BS31 1SL, United Kingdom.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.
2.2. Going Concern Disclosure
The directors believe that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading during the period to December 2025. Staff and key stakeholders will/have been informed of any changes. 
2.3. Significant judgements and estimations
In the application of the Company's accounting policies, the directors are required to make udg ements that have a significant impact on th e amounts recognised . The following are the critical judgements that the directors have ma de in the process of applying the Company‘s accounting policies and that have the most significant effect on the amounts recognised in the financial statements.
2.4. Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net o£ VAT and other sales related taxes The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer. 
2.5. Research and Development
The company recognizes research and development costs in accordance with FRS 102. Research costs are expensed as incurred. Development expenditures are capitalized only when the expenditure can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the company intends to and has sufficient resources to complete development and to use or sell the asset.
2.6. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:
Fixtures & Fittings 3 years
Computer Equipment 3 years
Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the ape and in the condition expected at the end of its useful life.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
Impairment of assets
Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.
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2.7. Foreign Currencies
Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Prorit and Loss Account in the period in which they arise except ror exchange differences arising on gains or losses on non-monetary items which are recognised in the Statement of Comprehensive Income.
2.8. Taxation
Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timinp differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on currenI or Future Taxa ble profit.
2.9. Government Grant
Grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.10. Share-based payment
Juniper Jean recognises equity-settled share-based payments in line with IFRS 2 "Share-based Payment". The company grants share options to its employees, with a vesting schedule of 20% after one year, a further 30% after two years, and the final 50% after three years.
The fair value of these share options is calculated at the grant date, based on the share value at juniper 3ean’s latest investment round, reflecting market conditions and expectations.
Considering a 25% employee dropout rate, the expected vesting numbers were adjusted. Consequently, the total
share-based payment expense for the year, accounting for this attrition, was £9,225.30. This expense is recorded under the nominal code ‘Share-based Payments’ in the profit or loss, distributed evenly over the vesting period.
Due to the company opting to cease trade during the 2025 period, all options have been ceased and the balances have been written of to the P&L. 
2.11. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.
2.12. Trade and other creditors
Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 11)
4 11
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2024 618 18,624 19,242
Disposals (618 ) (18,624 ) (19,242 )
As at 31 December 2024 - - -
Depreciation
As at 1 January 2024 317 16,281 16,598
Provided during the period 204 (124 ) 80
Disposals (521 ) (16,157 ) (16,678 )
As at 31 December 2024 - - -
Net Book Value
As at 31 December 2024 - - -
As at 1 January 2024 301 2,343 2,644
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 5,171 62,256
Prepayments and accrued income - 6,773
Other debtors - 8,331
Net wages - 195
5,171 77,555
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 3,563
VAT 3,651 13,065
3,652 16,628
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
The ordinary share capital of the Company is presented as equity.
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