Acorah Software Products - Accounts Production 16.2.850 false true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 12105504 Mr J J Campbell Mr A W Campbell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12105504 2023-07-31 12105504 2024-07-31 12105504 2023-08-01 2024-07-31 12105504 frs-core:CurrentFinancialInstruments 2024-07-31 12105504 frs-core:ComputerEquipment 2024-07-31 12105504 frs-core:ComputerEquipment 2023-08-01 2024-07-31 12105504 frs-core:ComputerEquipment 2023-07-31 12105504 frs-core:FurnitureFittings 2024-07-31 12105504 frs-core:FurnitureFittings 2023-08-01 2024-07-31 12105504 frs-core:FurnitureFittings 2023-07-31 12105504 frs-core:PlantMachinery 2024-07-31 12105504 frs-core:PlantMachinery 2023-08-01 2024-07-31 12105504 frs-core:PlantMachinery 2023-07-31 12105504 frs-core:ShareCapital 2024-07-31 12105504 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 12105504 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12105504 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 12105504 frs-bus:SmallEntities 2023-08-01 2024-07-31 12105504 frs-bus:AuditExempt-NoAccountantsReport 2023-08-01 2024-07-31 12105504 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 12105504 frs-bus:Director1 2023-08-01 2024-07-31 12105504 frs-bus:Director2 2023-08-01 2024-07-31 12105504 frs-core:CurrentFinancialInstruments 1 2024-07-31 12105504 frs-countries:EnglandWales 2023-08-01 2024-07-31 12105504 2022-07-31 12105504 2023-07-31 12105504 2022-08-01 2023-07-31 12105504 frs-core:CurrentFinancialInstruments 2023-07-31 12105504 frs-core:ShareCapital 2023-07-31 12105504 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 12105504 frs-core:CurrentFinancialInstruments 1 2023-07-31
Registered number: 12105504
JJC International Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2024
McPhersons Walpole Harding
Citibase Brighton
95 Ditchling Road
Brighton
BN1 4ST
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 12105504
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,341 4,455
3,341 4,455
CURRENT ASSETS
Stocks 5 380,000 345,000
Cash at bank and in hand 3,745 2,706
383,745 347,706
Creditors: Amounts Falling Due Within One Year 6 (644,953 ) (594,029 )
NET CURRENT ASSETS (LIABILITIES) (261,208 ) (246,323 )
TOTAL ASSETS LESS CURRENT LIABILITIES (257,867 ) (241,868 )
NET LIABILITIES (257,867 ) (241,868 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Income Statement (257,868 ) (241,869 )
SHAREHOLDERS' FUNDS (257,867) (241,868)
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Page 2
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 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 Income Statement.
On behalf of the board
Mr J J Campbell
Director
29 April 2025
The notes on pages 3 to 4 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
JJC International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12105504 . The registered office is 31 Thurloe Place, London, SW7 2HQ.
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% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2023 12,310 1,500 270 14,080
As at 31 July 2024 12,310 1,500 270 14,080
Depreciation
As at 1 August 2023 8,415 1,025 185 9,625
Provided during the period 974 119 21 1,114
As at 31 July 2024 9,389 1,144 206 10,739
Net Book Value
As at 31 July 2024 2,921 356 64 3,341
As at 1 August 2023 3,895 475 85 4,455
5. Stocks
2024 2023
£ £
Stock 380,000 345,000
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other taxes and social security 1,387 8,587
VAT 3,120 151
Other loan creditors 220,891 220,891
Accruals and deferred income 3,267 3,108
Directors' loan accounts 416,288 361,292
644,953 594,029
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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