Acorah Software Products - Accounts Production 16.3.350 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 12794493 Ms Jodie Williams iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12794493 2023-08-31 12794493 2024-08-31 12794493 2023-09-01 2024-08-31 12794493 frs-core:CurrentFinancialInstruments 2024-08-31 12794493 frs-core:Non-currentFinancialInstruments 2024-08-31 12794493 frs-core:FurnitureFittings 2024-08-31 12794493 frs-core:FurnitureFittings 2023-09-01 2024-08-31 12794493 frs-core:FurnitureFittings 2023-08-31 12794493 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 12794493 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 12794493 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 12794493 frs-core:ShareCapital 2024-08-31 12794493 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 12794493 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 12794493 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 12794493 frs-bus:SmallEntities 2023-09-01 2024-08-31 12794493 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 12794493 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 12794493 frs-bus:Director1 2023-09-01 2024-08-31 12794493 frs-countries:EnglandWales 2023-09-01 2024-08-31 12794493 2022-08-31 12794493 2023-08-31 12794493 2022-09-01 2023-08-31 12794493 frs-core:CurrentFinancialInstruments 2023-08-31 12794493 frs-core:Non-currentFinancialInstruments 2023-08-31 12794493 frs-core:ShareCapital 2023-08-31 12794493 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 12794493
JD Property & Lets Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
CCF Accountancy Limited
Chartered Certified Accountants & Chartered Tax Advisers
20 Victoria Avenue
Harrogate
HG1 5QY
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12794493
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 158,216 156,999
158,216 156,999
CURRENT ASSETS
Debtors 5 507 -
Cash at bank and in hand 6,023 5,884
6,530 5,884
Creditors: Amounts Falling Due Within One Year 6 (71,952 ) (60,678 )
NET CURRENT ASSETS (LIABILITIES) (65,422 ) (54,794 )
TOTAL ASSETS LESS CURRENT LIABILITIES 92,794 102,205
Creditors: Amounts Falling Due After More Than One Year 7 (110,945 ) (110,945 )
NET LIABILITIES (18,151 ) (8,740 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (18,251 ) (8,840 )
SHAREHOLDERS' FUNDS (18,151) (8,740)
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
Ms Jodie Williams
Director
24/04/2025
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
JD Property & Lets Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12794493 . The registered office is First Floor Osborne House, 20 Victoria Avenue, Harrogate, HG1 5QY.
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:
Freehold No depreciation
Fixtures & Fittings 25% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Land & Property
Freehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2023 156,999 - 156,999
Additions - 1,623 1,623
As at 31 August 2024 156,999 1,623 158,622
Depreciation
As at 1 September 2023 - - -
Provided during the period - 406 406
As at 31 August 2024 - 406 406
Net Book Value
As at 31 August 2024 156,999 1,217 158,216
As at 1 September 2023 156,999 - 156,999
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 507 -
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1 -
Other creditors 71,951 60,678
71,952 60,678
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 110,945 110,945
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3