Acorah Software Products - Accounts Production 16.2.850 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 07348898 Suk Han Tse iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07348898 2023-08-31 07348898 2024-08-31 07348898 2023-09-01 2024-08-31 07348898 frs-core:CurrentFinancialInstruments 2024-08-31 07348898 frs-core:Non-currentFinancialInstruments 2024-08-31 07348898 frs-core:ComputerEquipment 2024-08-31 07348898 frs-core:ComputerEquipment 2023-09-01 2024-08-31 07348898 frs-core:ComputerEquipment 2023-08-31 07348898 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-08-31 07348898 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-01 2024-08-31 07348898 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-08-31 07348898 frs-core:PlantMachinery 2024-08-31 07348898 frs-core:PlantMachinery 2023-09-01 2024-08-31 07348898 frs-core:PlantMachinery 2023-08-31 07348898 frs-core:RevaluationReserve 2023-08-31 07348898 frs-core:RevaluationReserve 2024-08-31 07348898 frs-core:ShareCapital 2024-08-31 07348898 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 07348898 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 07348898 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 07348898 frs-bus:SmallEntities 2023-09-01 2024-08-31 07348898 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 07348898 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 07348898 frs-bus:Director1 2023-09-01 2024-08-31 07348898 frs-countries:EnglandWales 2023-09-01 2024-08-31 07348898 2022-08-31 07348898 2023-08-31 07348898 2022-09-01 2023-08-31 07348898 frs-core:CurrentFinancialInstruments 2023-08-31 07348898 frs-core:Non-currentFinancialInstruments 2023-08-31 07348898 frs-core:RevaluationReserve 2023-08-31 07348898 frs-core:ShareCapital 2023-08-31 07348898 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 07348898
Jakco Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Nijjer Accountants Ltd
Chartered Accountants
5-7 Station Road
Longfield
Kent
DA3 7QD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07348898
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 630,981 632,861
630,981 632,861
CURRENT ASSETS
Debtors 5 242 2,695
Cash at bank and in hand 29,558 29,840
29,800 32,535
Creditors: Amounts Falling Due Within One Year 6 (12,348 ) (16,328 )
NET CURRENT ASSETS (LIABILITIES) 17,452 16,207
TOTAL ASSETS LESS CURRENT LIABILITIES 648,433 649,068
Creditors: Amounts Falling Due After More Than One Year 7 (100,990 ) (100,995 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (33,880 ) (33,880 )
NET ASSETS 513,563 514,193
CAPITAL AND RESERVES
Called up share capital 8 1 1
Revaluation reserve 9 28,350 28,350
Profit and Loss Account 485,212 485,842
SHAREHOLDERS' FUNDS 513,563 514,193
Page 1
Page 2
For the year ending 31 August 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
Suk Han Tse
Director
29 April 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
Jakco Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07348898 . The registered office is 43 Goodwin Drive, Sidcup, Kent, DA14 4NX.
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 consists of rents receivable. 
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:
Leasehold Land and buildings over the lease term
Plant & Machinery 25% Reducing balance method
Computer Equipment 25% Reducing balance method
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.
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: 1 (2023: NIL)
1 -
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 September 2023 645,000 12,164 - 657,164
Additions - - 899 899
As at 31 August 2024 645,000 12,164 899 658,063
Depreciation
As at 1 September 2023 13,248 11,055 - 24,303
Provided during the period 2,323 277 179 2,779
As at 31 August 2024 15,571 11,332 179 27,082
Net Book Value
As at 31 August 2024 629,429 832 720 630,981
As at 1 September 2023 631,752 1,109 - 632,861
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 242 2,695
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 2 -
Corporation tax 293 2,055
Other taxes and social security 32 -
Net wages 2,001 -
Other creditors 7,784 930
Accruals and deferred income 2,236 10,373
Amounts owed to group undertakings - 2,970
12,348 16,328
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 100,990 100,995
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4
Page 5
9. Reserves
Revaluation Reserve
£
As at 1 September 2023 28,350
As at 31 August 2024 28,350
Page 5