Acorah Software Products - Accounts Production 16.3.350 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 06301465 Mr J R Curtis Mrs C D Curtis J Curtis true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06301465 2023-07-31 06301465 2024-07-31 06301465 2023-08-01 2024-07-31 06301465 frs-core:CurrentFinancialInstruments 2024-07-31 06301465 frs-core:ComputerEquipment 2024-07-31 06301465 frs-core:ComputerEquipment 2023-08-01 2024-07-31 06301465 frs-core:ComputerEquipment 2023-07-31 06301465 frs-core:NetGoodwill 2024-07-31 06301465 frs-core:NetGoodwill 2023-08-01 2024-07-31 06301465 frs-core:NetGoodwill 2023-07-31 06301465 frs-core:ShareCapital 2024-07-31 06301465 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 06301465 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 06301465 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 06301465 frs-bus:SmallEntities 2023-08-01 2024-07-31 06301465 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 06301465 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 06301465 1 2023-08-01 2024-07-31 06301465 frs-bus:Director1 2023-08-01 2024-07-31 06301465 frs-bus:CompanySecretary1 2023-08-01 2024-07-31 06301465 frs-countries:EnglandWales 2023-08-01 2024-07-31 06301465 2022-07-31 06301465 2023-07-31 06301465 2022-08-01 2023-07-31 06301465 frs-core:CurrentFinancialInstruments 2023-07-31 06301465 frs-core:ShareCapital 2023-07-31 06301465 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31
Registered number: 06301465
J and C Components Ltd
Financial Statements
For The Year Ended 31 July 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 06301465
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 142 190
142 190
CURRENT ASSETS
Stocks 6 51,334 41,230
Debtors 7 115,667 53,052
Cash at bank and in hand 3,735 396
170,736 94,678
Creditors: Amounts Falling Due Within One Year 8 (130,810 ) (80,238 )
NET CURRENT ASSETS (LIABILITIES) 39,926 14,440
TOTAL ASSETS LESS CURRENT LIABILITIES 40,068 14,630
NET ASSETS 40,068 14,630
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 39,968 14,530
SHAREHOLDERS' FUNDS 40,068 14,630
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For the year ending 31 July 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 J R Curtis
Director
24 April 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
J and C Components Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06301465 . The registered office is 36 Droridge, Dartington, Devon, TQ9 6JQ.
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.
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 .... 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:
Computer Equipment 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. 
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Intangible Assets
Goodwill
£
Cost
As at 1 August 2023 7,500
As at 31 July 2024 7,500
Amortisation
As at 1 August 2023 7,500
As at 31 July 2024 7,500
Net Book Value
As at 31 July 2024 -
As at 1 August 2023 -
5. Tangible Assets
Computer Equipment
£
Cost
As at 1 August 2023 4,999
As at 31 July 2024 4,999
Depreciation
As at 1 August 2023 4,809
Provided during the period 48
As at 31 July 2024 4,857
Net Book Value
As at 31 July 2024 142
As at 1 August 2023 190
6. Stocks
2024 2023
£ £
Materials 51,334 41,230
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7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 115,667 53,052
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 79,751 24,424
Other creditors 7,045 36,792
Taxation and social security 44,014 19,022
130,810 80,238
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
10. Directors Advances, Credits and Guarantees
Included in other creditors due within one year are loans from the directors, Mr J Curtis amounting to £482 (2023 - £30,090).
The above loan is unsecured, interest free and repayable on demand.
11. Ultimate Controlling Party
The company was controlled throughout the current and previous period by its director, J Curtis by virtue of the fact that they have an interest in all of the company's ordinary issued share capital.
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