Acorah Software Products - Accounts Production 16.2.850 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04838160 Mrs Jennifer Jones iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04838160 2023-09-30 04838160 2024-09-30 04838160 2023-10-01 2024-09-30 04838160 frs-core:CurrentFinancialInstruments 2024-09-30 04838160 frs-core:NetGoodwill 2024-09-30 04838160 frs-core:NetGoodwill 2023-10-01 2024-09-30 04838160 frs-core:NetGoodwill 2023-09-30 04838160 frs-core:MotorVehicles 2024-09-30 04838160 frs-core:MotorVehicles 2023-10-01 2024-09-30 04838160 frs-core:MotorVehicles 2023-09-30 04838160 frs-core:PlantMachinery 2024-09-30 04838160 frs-core:PlantMachinery 2023-10-01 2024-09-30 04838160 frs-core:PlantMachinery 2023-09-30 04838160 frs-core:ShareCapital 2024-09-30 04838160 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04838160 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04838160 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04838160 frs-bus:SmallEntities 2023-10-01 2024-09-30 04838160 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04838160 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04838160 frs-bus:Director1 2023-10-01 2024-09-30 04838160 frs-countries:EnglandWales 2023-10-01 2024-09-30 04838160 2022-09-30 04838160 2023-09-30 04838160 2022-10-01 2023-09-30 04838160 frs-core:CurrentFinancialInstruments 2023-09-30 04838160 frs-core:ShareCapital 2023-09-30 04838160 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04838160
J Jones T/A RT Jones Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04838160
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 40,449 46,877
40,449 46,877
CURRENT ASSETS
Stocks 6 45,000 43,540
Debtors 7 15,730 13,866
Cash at bank and in hand 74,252 79,257
134,982 136,663
Creditors: Amounts Falling Due Within One Year 8 (104,833 ) (90,976 )
NET CURRENT ASSETS (LIABILITIES) 30,149 45,687
TOTAL ASSETS LESS CURRENT LIABILITIES 70,598 92,564
NET ASSETS 70,598 92,564
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 70,498 92,464
SHAREHOLDERS' FUNDS 70,598 92,564
Page 1
Page 2
For the year ending 30 September 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 her 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 Jennifer Jones
Director
12th February 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
J Jones T/A RT Jones Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04838160 . The registered office is 64 Kenilworth Road, Sale, Manchester, M33 5DB.
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 value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.


2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 20 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 15% reducing balance
Motor Vehicles 25% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
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. 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: 16 (2023: 16)
16 16
Page 3
Page 4
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2023 200,000
As at 30 September 2024 200,000
Amortisation
As at 1 October 2023 200,000
As at 30 September 2024 200,000
Net Book Value
As at 30 September 2024 -
As at 1 October 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2023 127,414 15,295 142,709
Additions 1,722 - 1,722
As at 30 September 2024 129,136 15,295 144,431
Depreciation
As at 1 October 2023 89,140 6,692 95,832
Provided during the period 5,999 2,151 8,150
As at 30 September 2024 95,139 8,843 103,982
Net Book Value
As at 30 September 2024 33,997 6,452 40,449
As at 1 October 2023 38,274 8,603 46,877
6. Stocks
2024 2023
£ £
Materials 45,000 43,540
7. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 3,451 2,610
Other debtors 12,279 11,256
15,730 13,866
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Page 5
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 59,822 62,218
Corporation tax 4,790 -
VAT 26,842 26,301
Other creditors 11,754 9
Accruals and deferred income 1,585 1,808
Director's loan account 40 640
104,833 90,976
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 5