Acorah Software Products - Accounts Production 16.3.350 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 04624394 Mr Matthew Howson Mrs Denise Cowell Mr John Cowell Mrs Denise Cowell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04624394 2023-12-31 04624394 2024-12-31 04624394 2024-01-01 2024-12-31 04624394 frs-core:CurrentFinancialInstruments 2024-12-31 04624394 frs-core:ComputerEquipment 2024-12-31 04624394 frs-core:ComputerEquipment 2024-01-01 2024-12-31 04624394 frs-core:ComputerEquipment 2023-12-31 04624394 frs-core:FurnitureFittings 2024-12-31 04624394 frs-core:FurnitureFittings 2024-01-01 2024-12-31 04624394 frs-core:FurnitureFittings 2023-12-31 04624394 frs-core:MotorVehicles 2024-12-31 04624394 frs-core:MotorVehicles 2024-01-01 2024-12-31 04624394 frs-core:MotorVehicles 2023-12-31 04624394 frs-core:PlantMachinery 2024-12-31 04624394 frs-core:PlantMachinery 2024-01-01 2024-12-31 04624394 frs-core:PlantMachinery 2023-12-31 04624394 frs-core:ShareCapital 2024-12-31 04624394 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04624394 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04624394 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04624394 frs-bus:SmallEntities 2024-01-01 2024-12-31 04624394 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04624394 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04624394 frs-bus:Director1 2024-01-01 2024-12-31 04624394 frs-bus:Director2 2024-01-01 2024-12-31 04624394 frs-bus:Director3 2024-01-01 2024-12-31 04624394 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 04624394 frs-countries:EnglandWales 2024-01-01 2024-12-31 04624394 2022-12-31 04624394 2023-12-31 04624394 2023-01-01 2023-12-31 04624394 frs-core:CurrentFinancialInstruments 2023-12-31 04624394 frs-core:ShareCapital 2023-12-31 04624394 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 04624394
Jodengineering Services Limited
Unaudited Financial Statements
For The Year Ended 31 December 2024
David H Evans Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04624394
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 103,927 101,043
103,927 101,043
CURRENT ASSETS
Debtors 5 97,400 108,518
Cash at bank and in hand 598,857 911,123
696,257 1,019,641
Creditors: Amounts Falling Due Within One Year 6 (382,596 ) (346,359 )
NET CURRENT ASSETS (LIABILITIES) 313,661 673,282
TOTAL ASSETS LESS CURRENT LIABILITIES 417,588 774,325
PROVISIONS FOR LIABILITIES
Deferred Taxation (25,981 ) (25,260 )
NET ASSETS 391,607 749,065
CAPITAL AND RESERVES
Called up share capital 7 204 204
Profit and Loss Account 391,403 748,861
SHAREHOLDERS' FUNDS 391,607 749,065
Page 1
Page 2
For the year ending 31 December 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 Matthew Howson
Director
09/05/2025
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
Jodengineering Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04624394 . The registered office is Walton Fold Cottage Walton Fold Lane, Longridge, Preston, Lancashire, PR3 2YE.
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% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 20% straight line
Computer Equipment 20% straight line
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.
...CONTINUED
Page 3
Page 4
2.4. Taxation - continued
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: 7 (2023: 6)
7 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2024 241,805 201,193 9,344 7,721 460,063
Additions - 53,471 6,760 1,047 61,278
Disposals - (49,198 ) - - (49,198 )
As at 31 December 2024 241,805 205,466 16,104 8,768 472,143
Depreciation
As at 1 January 2024 200,103 145,899 7,580 5,438 359,020
Provided during the period 19,882 (14,348 ) 2,733 929 9,196
As at 31 December 2024 219,985 131,551 10,313 6,367 368,216
Net Book Value
As at 31 December 2024 21,820 73,915 5,791 2,401 103,927
As at 1 January 2024 41,702 55,294 1,764 2,283 101,043
Page 4
Page 5
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 99,117 111,255
Other debtors (1,717 ) (2,737 )
97,400 108,518
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 61,205 47,431
Corporation tax 134,579 95,812
Other taxes and social security 5,678 3,616
VAT 34,128 32,596
Other creditors 61 313
Accruals and deferred income 3,824 23,710
Directors' loan accounts 143,121 142,881
382,596 346,359
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 204 204
Page 5