Acorah Software Products - Accounts Production 16.2.850 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 05285085 Mr Martin Herber Mr Richard Jones Mrs June Rowland Mrs June Rowland iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05285085 2023-10-31 05285085 2024-10-31 05285085 2023-11-01 2024-10-31 05285085 frs-core:CurrentFinancialInstruments 2024-10-31 05285085 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-10-31 05285085 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 05285085 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-10-31 05285085 frs-core:PlantMachinery 2024-10-31 05285085 frs-core:PlantMachinery 2023-11-01 2024-10-31 05285085 frs-core:PlantMachinery 2023-10-31 05285085 frs-core:ShareCapital 2024-10-31 05285085 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 05285085 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 05285085 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 05285085 frs-bus:SmallEntities 2023-11-01 2024-10-31 05285085 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 05285085 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 05285085 frs-core:DeferredTaxation 2023-11-01 2024-10-31 05285085 frs-core:DeferredTaxation 2023-10-31 05285085 frs-core:DeferredTaxation 2024-10-31 05285085 frs-core:AcceleratedTaxDepreciationDeferredTax 2024-10-31 05285085 frs-bus:Director1 2023-11-01 2024-10-31 05285085 frs-bus:Director2 2023-11-01 2024-10-31 05285085 frs-bus:Director3 2023-11-01 2024-10-31 05285085 frs-bus:CompanySecretary1 2023-11-01 2024-10-31 05285085 1 2023-11-01 2024-10-31 05285085 frs-countries:EnglandWales 2023-11-01 2024-10-31 05285085 2022-10-31 05285085 2023-10-31 05285085 2022-11-01 2023-10-31 05285085 frs-core:CurrentFinancialInstruments 2023-10-31 05285085 frs-core:ShareCapital 2023-10-31 05285085 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 05285085 frs-core:AcceleratedTaxDepreciationDeferredTax 2023-10-31 05285085 1 2022-11-01 2023-10-31
Registered number: 05285085
RJJ Packaging & Design Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Martin Nye
Chartered Certified Accountants
186 High Street
Winslow
Buckinghamshire
MK18 3DQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05285085
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 44,180 29,723
44,180 29,723
CURRENT ASSETS
Stocks 5 46,431 81,004
Debtors 6 319,809 316,468
Cash at bank and in hand 131,989 103,881
498,229 501,353
Creditors: Amounts Falling Due Within One Year 7 (211,218 ) (248,894 )
NET CURRENT ASSETS (LIABILITIES) 287,011 252,459
TOTAL ASSETS LESS CURRENT LIABILITIES 331,191 282,182
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (10,503 ) (6,753 )
NET ASSETS 320,688 275,429
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 320,588 275,329
SHAREHOLDERS' FUNDS 320,688 275,429
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For the year ending 31 October 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 Profit and Loss Account.
On behalf of the board
Mr Martin Herber
Director
31st March 2025
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
RJJ Packaging & Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05285085 . The registered office is 186 High Street, Winslow, Buckinghamshire, MK18 3DQ. The presentation currency is £ Sterling rounded to the nearest £1.
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 represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.

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 20% Straight line
Plant & Machinery 25% Straight line
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.
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 reflects 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 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Employees 13 11
13 11
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 November 2023 4,339 207,974 212,313
Additions - 27,197 27,197
Disposals - (32,995 ) (32,995 )
As at 31 October 2024 4,339 202,176 206,515
Depreciation
As at 1 November 2023 1,626 180,964 182,590
Provided during the period 542 12,198 12,740
Disposals - (32,995 ) (32,995 )
As at 31 October 2024 2,168 160,167 162,335
Net Book Value
As at 31 October 2024 2,171 42,009 44,180
As at 1 November 2023 2,713 27,010 29,723
5. Stocks
2024 2023
£ £
Stock 46,431 81,004
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 301,271 298,842
Prepayments and accrued income 13,412 12,780
Other debtors 5,126 4,846
319,809 316,468
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 103,302 140,971
Corporation tax 36,302 58,082
Other taxes and social security 9,985 6,985
VAT 44,972 34,154
Other creditors 2,094 1,445
Accruals and deferred income 14,563 7,257
211,218 248,894
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8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Accelerated capital allowances 10,503 6,753
9. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 November 2023 6,753 6,753
Additions 3,750 3,750
Balance at 31 October 2024 10,503 10,503
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Capital Commitments
The company has a commitment to making property rental payments amounting to £76,568 annually to 20th October 2028.
12. Directors Advances, Credits and Guarantees
Mr. Jones and Mr. Herber have given a personal guarantee to the company's bankers in respect of the overdraft and loan facilities, as at 31st October 2024 £nil (2023 - £nil) was due to the company's bankers.
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