Acorah Software Products - Accounts Production 16.2.850 false true 3 September 2023 1 September 2022 false 4 September 2023 1 September 2024 1 September 2024 10972088 Ms C Thompson Mr C Thompson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10972088 2023-09-03 10972088 2024-09-01 10972088 2023-09-04 2024-09-01 10972088 frs-core:CurrentFinancialInstruments 2024-09-01 10972088 frs-core:Non-currentFinancialInstruments 2024-09-01 10972088 frs-core:BetweenOneFiveYears 2024-09-01 10972088 frs-core:ComputerEquipment 2024-09-01 10972088 frs-core:ComputerEquipment 2023-09-04 2024-09-01 10972088 frs-core:ComputerEquipment 2023-09-03 10972088 frs-core:FurnitureFittings 2024-09-01 10972088 frs-core:FurnitureFittings 2023-09-04 2024-09-01 10972088 frs-core:FurnitureFittings 2023-09-03 10972088 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-09-01 10972088 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-04 2024-09-01 10972088 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-09-03 10972088 frs-core:PlantMachinery 2024-09-01 10972088 frs-core:PlantMachinery 2023-09-04 2024-09-01 10972088 frs-core:PlantMachinery 2023-09-03 10972088 frs-core:WithinOneYear 2024-09-01 10972088 frs-core:ShareCapital 2024-09-01 10972088 frs-core:RetainedEarningsAccumulatedLosses 2024-09-01 10972088 frs-bus:PrivateLimitedCompanyLtd 2023-09-04 2024-09-01 10972088 frs-bus:FilletedAccounts 2023-09-04 2024-09-01 10972088 frs-bus:SmallEntities 2023-09-04 2024-09-01 10972088 frs-bus:AuditExemptWithAccountantsReport 2023-09-04 2024-09-01 10972088 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-04 2024-09-01 10972088 frs-bus:Director1 2023-09-04 2024-09-01 10972088 frs-bus:Director2 2023-09-04 2024-09-01 10972088 frs-countries:EnglandWales 2023-09-04 2024-09-01 10972088 2022-08-31 10972088 2023-09-03 10972088 2022-09-01 2023-09-03 10972088 frs-core:CurrentFinancialInstruments 2023-09-03 10972088 frs-core:Non-currentFinancialInstruments 2023-09-03 10972088 frs-core:BetweenOneFiveYears 2023-09-03 10972088 frs-core:WithinOneYear 2023-09-03 10972088 frs-core:ShareCapital 2023-09-03 10972088 frs-core:RetainedEarningsAccumulatedLosses 2023-09-03
Registered number: 10972088
Jefferson's Ice Cream Limited
Unaudited Financial Statements
For The Year Ended 1 September 2024
dines Accountancy Limited
Jefferson's Ice Cream Limited
Contents
Contents

| Page
--- | ---
Accountant's Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—6

Page 1
Jefferson's Ice Cream Limited
Accountant's Report
For The Year Ended 1 September 2024
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Jefferson's Ice Cream Limited for the year ended 1 September 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Jefferson's Ice Cream Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Jefferson's Ice Cream Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Jefferson's Ice Cream Limited and state those matters that we have agreed to state to the directors of Jefferson's Ice Cream Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Jefferson's Ice Cream Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Jefferson's Ice Cream Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Jefferson's Ice Cream Limited . You consider that Jefferson's Ice Cream Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Jefferson's Ice Cream Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Robert Fiford FCCA
22/05/2025

dines Accountancy Limited
ACCA
Edinburgh House
170 Kennington Lane
London
SE11 5DP
Page 1
Page 2
Jefferson's Ice Cream Limited
Balance Sheet
As At 1 September 2024
Balance Sheet
Registered number: 10972088

| 2024 | 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 30,427 |  | 68,058
|  |  | 30,427 |  | 68,058
CURRENT ASSETS
Stocks | 5 | 8,278 |  | 11,481 |
Debtors | 6 | 25,226 |  | 27,485 |
Cash at bank and in hand |  | 49,486 |  | 19,896 |
|  | 82,990 |  | 58,862 |
Creditors: Amounts Falling Due Within One Year | 7 | (319,452 ) |  | (325,464 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (236,462 ) |  | (266,602 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (206,035 ) |  | (198,544 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (272,454 ) |  | (243,194 )
NET LIABILITIES |  |  | (478,489 ) |  | (441,738 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (478,589 ) |  | (441,838 )
SHAREHOLDERS' FUNDS |  |  | (478,489) |  | (441,738)

Page 2
Page 3
Jefferson's Ice Cream Limited
Balance Sheet (continued)
As At 1 September 2024
For the year ending 1 September 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 C Thompson Director
22/05/2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Jefferson's Ice Cream Limited
Notes to the Financial Statements
For The Year Ended 1 September 2024
Notes to the Financial Statements
1. General Information
Jefferson's Ice Cream Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10972088 . The registered office is 191b Balham High Road, London, SW12 9BE.
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:

Leasehold | 16.66% Straight Line
Plant & Machinery | 20% Straight Line
Fixtures & Fittings | 25% Straight Line
Computer Equipment | 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 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.
Page 4
Page 5
Jefferson's Ice Cream Limited
Notes to the Financial Statements (continued)
For The Year Ended 1 September 2024
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2023: 18)
21 18
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 4 September 2023 | 283,556 | 56,359 | 73,360 | 878 | 414,153
Additions | 5,121 | 4,384 | 202 | 541 | 10,248
Disposals | - | (447 ) | - | (168 ) | (615 )
As at 1 September 2024 | 288,677 | 60,296 | 73,562 | 1,251 | 423,786
Depreciation
As at 4 September 2023 | 222,876 | 53,690 | 68,968 | 561 | 346,095
Provided during the period | 44,974 | 1,429 | 868 | 106 | 47,377
Disposals | - | (109 ) | - | (4 ) | (113 )
As at 1 September 2024 | 267,850 | 55,010 | 69,836 | 663 | 393,359
Net Book Value
As at 1 September 2024 | 20,827 | 5,286 | 3,726 | 588 | 30,427
As at 4 September 2023 | 60,680 | 2,669 | 4,392 | 317 | 68,058

5. Stocks

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Stock | 8,278 |  | 11,481

6. Debtors

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 355 |  | -
Other debtors | 24,871 |  | 27,485
| 25,226 |  | 27,485

7. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 8,311 |  | 14,626
Bank loans and overdrafts | 5,436 |  | 5,292
Amounts owed to group undertakings | 77,045 |  | 32,004
Other creditors | 222,037 |  | 264,806
Taxation and social security | 6,623 |  | 8,736
| 319,452 |  | 325,464

Page 5
Page 6
Jefferson's Ice Cream Limited
Notes to the Financial Statements (continued)
For The Year Ended 1 September 2024
8. Creditors: Amounts Falling Due After More Than One Year

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | 28,302 |  | 33,738
Other creditors | 244,152 |  | 209,456
| 272,454 |  | 243,194

9. Share Capital

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2024 |  | 2023
--- | --- | --- | ---
| £ |  | £
Not later than one year | 30,000 |  | 30,000
Later than one year and not later than five years | 97,500 |  | 127,500
| 127,500 |  | 157,500

Page 6