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 10373858 J C Ross true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10373858 2023-09-30 10373858 2024-09-30 10373858 2023-10-01 2024-09-30 10373858 frs-core:ComputerEquipment 2023-10-01 2024-09-30 10373858 frs-core:ShareCapital 2024-09-30 10373858 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10373858 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10373858 frs-bus:AbridgedAccounts 2023-10-01 2024-09-30 10373858 frs-bus:SmallEntities 2023-10-01 2024-09-30 10373858 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10373858 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 10373858 1 2023-10-01 2024-09-30 10373858 frs-bus:Director1 2023-10-01 2024-09-30 10373858 frs-countries:EnglandWales 2023-10-01 2024-09-30 10373858 2022-09-30 10373858 2023-09-30 10373858 2022-10-01 2023-09-30 10373858 frs-core:ShareCapital 2023-09-30 10373858 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 10373858
J R Management Accountancy Limited
ABRIDGED Financial Statements
For The Year Ended 30 September 2024
Dodgson Matty Partnership
22 The Tything
Worcester
WR1 1HD
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 10373858
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,333 1,969
2,333 1,969
CURRENT ASSETS
Stocks 239 360
Debtors 36,072 42,495
Cash at bank and in hand 144,910 148,332
181,221 191,187
Creditors: Amounts Falling Due Within One Year (31,295 ) (34,076 )
NET CURRENT ASSETS (LIABILITIES) 149,926 157,111
TOTAL ASSETS LESS CURRENT LIABILITIES 152,259 159,080
PROVISIONS FOR LIABILITIES
Deferred Taxation (425 ) (375 )
NET ASSETS 151,834 158,705
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 151,734 158,605
SHAREHOLDERS' FUNDS 151,834 158,705
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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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
J C Ross
Director
22 April 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
J R Management Accountancy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10373858 . The registered office is Ocm House, St. Peters Road, Droitwich, WR9 7BJ.
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.
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 Varying rates on cost
2.4. 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2023: 4)
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4. Tangible Assets
Total
£
Cost
As at 1 October 2023 19,550
Additions 1,216
As at 30 September 2024 20,766
Depreciation
As at 1 October 2023 17,581
Provided during the period 852
As at 30 September 2024 18,433
Net Book Value
As at 30 September 2024 2,333
As at 1 October 2023 1,969
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
6. Ultimate Controlling Party
The company is controlled by the Director.
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