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 08641045 Mrs Sheila Gargan Mr John Gargan iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08641045 2023-08-31 08641045 2024-08-31 08641045 2023-09-01 2024-08-31 08641045 frs-core:CurrentFinancialInstruments 2024-08-31 08641045 frs-core:PlantMachinery 2024-08-31 08641045 frs-core:PlantMachinery 2023-09-01 2024-08-31 08641045 frs-core:PlantMachinery 2023-08-31 08641045 frs-core:ShareCapital 2024-08-31 08641045 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 08641045 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08641045 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 08641045 frs-bus:SmallEntities 2023-09-01 2024-08-31 08641045 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08641045 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 08641045 frs-bus:Director1 2023-09-01 2024-08-31 08641045 frs-bus:Director2 2023-09-01 2024-08-31 08641045 frs-countries:EnglandWales 2023-09-01 2024-08-31 08641045 2022-08-31 08641045 2023-08-31 08641045 2022-09-01 2023-08-31 08641045 frs-core:CurrentFinancialInstruments 2023-08-31 08641045 frs-core:ShareCapital 2023-08-31 08641045 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 08641045
John Gargan Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
3T Tax Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08641045
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 309 597
309 597
CURRENT ASSETS
Debtors 5 1,925 200
Cash at bank and in hand 7,649 8,370
9,574 8,570
Creditors: Amounts Falling Due Within One Year 6 (13,152 ) (13,098 )
NET CURRENT ASSETS (LIABILITIES) (3,578 ) (4,528 )
TOTAL ASSETS LESS CURRENT LIABILITIES (3,269 ) (3,931 )
NET LIABILITIES (3,269 ) (3,931 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (3,369 ) (4,031 )
SHAREHOLDERS' FUNDS (3,269) (3,931)
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 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 John Gargan
Director
19 May 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
John Gargan Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08641045 . The registered office is 67 Fordwich Rise, Hertford, Hertfordshire, SG14 2BW.
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 rendering of services.
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 18% straight line method
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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 year 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.
Current tax for the year is recognised in profit or loss, except when related to items that are recognised in other comprehensive income or directly in equity, in which case, the current 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: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 September 2023 9,143
As at 31 August 2024 9,143
Depreciation
As at 1 September 2023 8,546
Provided during the period 288
As at 31 August 2024 8,834
Net Book Value
As at 31 August 2024 309
As at 1 September 2023 597
Page 2
Page 3
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,925 200
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other taxes and social security 320 320
Net wages 1,280 1,280
Accruals and deferred income 1,670 3,092
Directors' loan accounts 9,882 8,406
13,152 13,098
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 3