Acorah Software Products - Accounts Production 16.2.850 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 12921339 Mr Joshua Scott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12921339 2023-10-31 12921339 2024-10-31 12921339 2023-11-01 2024-10-31 12921339 frs-core:CurrentFinancialInstruments 2024-10-31 12921339 frs-core:PlantMachinery 2024-10-31 12921339 frs-core:PlantMachinery 2023-11-01 2024-10-31 12921339 frs-core:PlantMachinery 2023-10-31 12921339 frs-core:ShareCapital 2024-10-31 12921339 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 12921339 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 12921339 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 12921339 frs-bus:SmallEntities 2023-11-01 2024-10-31 12921339 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 12921339 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 12921339 frs-bus:Director1 2023-11-01 2024-10-31 12921339 frs-bus:Director1 2023-10-31 12921339 frs-bus:Director1 2024-10-31 12921339 frs-countries:EnglandWales 2023-11-01 2024-10-31 12921339 2022-10-31 12921339 2023-10-31 12921339 2022-11-01 2023-10-31 12921339 frs-core:CurrentFinancialInstruments 2023-10-31 12921339 frs-core:ShareCapital 2023-10-31 12921339 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 12921339
JJ GSD Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Merranti Figures Accounting Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12921339
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 311 774
311 774
CURRENT ASSETS
Debtors 5 7,073 -
Cash at bank and in hand 1,996 22,826
9,069 22,826
Creditors: Amounts Falling Due Within One Year 6 (9,270 ) (21,967 )
NET CURRENT ASSETS (LIABILITIES) (201 ) 859
TOTAL ASSETS LESS CURRENT LIABILITIES 110 1,633
NET ASSETS 110 1,633
CAPITAL AND RESERVES
Called up share capital 1 1
Profit and Loss Account 109 1,632
SHAREHOLDERS' FUNDS 110 1,633
For the year ending 31 October 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 Joshua Scott
Director
17 April 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
JJ GSD Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12921339 . The registered office is 19 Goodwin Road, London, W12 9JN.
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:
Plant & Machinery 25% on cost
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.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2023 1,852
As at 31 October 2024 1,852
Depreciation
As at 1 November 2023 1,078
Provided during the period 463
As at 31 October 2024 1,541
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 October 2024 311
As at 1 November 2023 774
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 7,073 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 1
Other creditors 1,708 948
Taxation and social security 7,562 21,018
9,270 21,967
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Mr Joshua Scott - 9,573 2,500 - 7,073
The above loan is unsecured, interest free and repayable on demand.
This is paid withing 9 months.
Page 3