Acorah Software Products - Accounts Production 16.2.850 false true 31 January 2024 27 April 2023 false 1 February 2024 31 January 2025 31 January 2025 SC767540 Mr Michael Hood Mr Michael Hood true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC767540 2024-01-31 SC767540 2025-01-31 SC767540 2024-02-01 2025-01-31 SC767540 frs-core:CurrentFinancialInstruments 2025-01-31 SC767540 frs-core:ComputerEquipment 2025-01-31 SC767540 frs-core:ComputerEquipment 2024-02-01 2025-01-31 SC767540 frs-core:ComputerEquipment 2024-01-31 SC767540 frs-core:MotorVehicles 2025-01-31 SC767540 frs-core:MotorVehicles 2024-02-01 2025-01-31 SC767540 frs-core:MotorVehicles 2024-01-31 SC767540 frs-core:ShareCapital 2025-01-31 SC767540 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC767540 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC767540 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 SC767540 frs-bus:SmallEntities 2024-02-01 2025-01-31 SC767540 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 SC767540 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC767540 1 2024-02-01 2025-01-31 SC767540 frs-bus:Director1 2024-02-01 2025-01-31 SC767540 frs-countries:Scotland 2024-02-01 2025-01-31 SC767540 2023-04-26 SC767540 2024-01-31 SC767540 2023-04-27 2024-01-31 SC767540 frs-core:CurrentFinancialInstruments 2024-01-31 SC767540 frs-core:ShareCapital 2024-01-31 SC767540 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31
Registered number: SC767540
OJPD LTD
Unaudited Financial Statements
For The Year Ended 31 January 2025
Rosslyn Associates Ltd
Chartered Tax Advisers & Accountants
The Walled Garden
South Building
Bush Estate
Midlothian
EH26 0SD
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: SC767540
31 January 2025 31 January 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,155 -
19,155 -
CURRENT ASSETS
Debtors 5 21,534 -
Cash at bank and in hand 75,239 2
96,773 2
Creditors: Amounts Falling Due Within One Year 6 (67,746 ) -
NET CURRENT ASSETS (LIABILITIES) 29,027 2
TOTAL ASSETS LESS CURRENT LIABILITIES 48,182 2
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,639 ) -
NET ASSETS 44,543 2
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 44,541 -
SHAREHOLDERS' FUNDS 44,543 2
Page 1
Page 2
For the year ending 31 January 2025 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 his 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 Michael Hood
Director
30/04/2025
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
OJPD LTD is a private company, limited by shares, incorporated in Scotland, registered number SC767540 . The registered office is The Walled Garden, South Building, Bush Estate, Edinburgh, Midlothian, Scotland, EH26 0SD.
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 comprises 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:
Motor Vehicles 25% reducing balance
Computer Equipment 33% straight line
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 1 February 2024 - - -
Additions 19,284 2,415 21,699
As at 31 January 2025 19,284 2,415 21,699
Depreciation
As at 1 February 2024 - - -
Provided during the period 1,980 564 2,544
As at 31 January 2025 1,980 564 2,544
Net Book Value
As at 31 January 2025 17,304 1,851 19,155
As at 1 February 2024 - - -
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5. Debtors
31 January 2025 31 January 2024
£ £
Due within one year
Trade debtors 21,534 -
6. Creditors: Amounts Falling Due Within One Year
31 January 2025 31 January 2024
£ £
Trade creditors 1,887 -
Corporation tax 31,012 -
Other taxes and social security 8,160 -
VAT 18,394 -
Other creditors 2,144 -
Accruals and deferred income 5,575 -
Director's loan account 574 -
67,746 -
7. Share Capital
31 January 2025 31 January 2024
£ £
Allotted, Called up and fully paid 2 2
8. Related Party Transactions
The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.
9. Ultimate Controlling Party
The company's ultimate controlling party is Mr Michael Hood by virtue of his ownership of 100% of the issued share capital in the company.
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