Acorah Software Products - Accounts Production 16.3.350 false true true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 09338056 Mr Jetmir FERIZOLLI iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09338056 2023-12-31 09338056 2024-12-31 09338056 2024-01-01 2024-12-31 09338056 frs-core:CurrentFinancialInstruments 2024-12-31 09338056 frs-core:Non-currentFinancialInstruments 2024-12-31 09338056 frs-core:BetweenOneFiveYears 2024-12-31 09338056 frs-core:ComputerEquipment 2024-12-31 09338056 frs-core:ComputerEquipment 2024-01-01 2024-12-31 09338056 frs-core:ComputerEquipment 2023-12-31 09338056 frs-core:MotorVehicles 2024-12-31 09338056 frs-core:MotorVehicles 2024-01-01 2024-12-31 09338056 frs-core:MotorVehicles 2023-12-31 09338056 frs-core:PlantMachinery 2024-12-31 09338056 frs-core:PlantMachinery 2024-01-01 2024-12-31 09338056 frs-core:PlantMachinery 2023-12-31 09338056 frs-core:WithinOneYear 2024-12-31 09338056 frs-core:ShareCapital 2024-12-31 09338056 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09338056 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09338056 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 09338056 frs-bus:SmallEntities 2024-01-01 2024-12-31 09338056 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09338056 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 09338056 frs-bus:Director1 2024-01-01 2024-12-31 09338056 frs-countries:EnglandWales 2024-01-01 2024-12-31 09338056 2022-12-31 09338056 2023-12-31 09338056 2023-01-01 2023-12-31 09338056 frs-core:CurrentFinancialInstruments 2023-12-31 09338056 frs-core:Non-currentFinancialInstruments 2023-12-31 09338056 frs-core:BetweenOneFiveYears 2023-12-31 09338056 frs-core:WithinOneYear 2023-12-31 09338056 frs-core:ShareCapital 2023-12-31 09338056 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 09338056
J.S.F.Construction Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Major's Accounts & Co Ltd
ACCA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09338056
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 62,245 77,441
62,245 77,441
CURRENT ASSETS
Debtors 5 149,045 258,535
Cash at bank and in hand 50,577 13,438
199,622 271,973
Creditors: Amounts Falling Due Within One Year 6 (126,152 ) (112,960 )
NET CURRENT ASSETS (LIABILITIES) 73,470 159,013
TOTAL ASSETS LESS CURRENT LIABILITIES 135,715 236,454
Creditors: Amounts Falling Due After More Than One Year 7 (26,150 ) (43,092 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (17,023 ) (17,023 )
NET ASSETS 92,542 176,339
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account 92,540 176,337
SHAREHOLDERS' FUNDS 92,542 176,339
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 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 Jetmir FERIZOLLI
Director
26th May 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
J.S.F.Construction Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09338056 . The registered office is Queens Court, 9-17 Eastern Road, Romford, RM1 3NH.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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% Reducing Balance method
Motor Vehicles 25% Reducing Balance method
Computer Equipment 33% Straight Line method
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
Page 3
Page 4
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 69,967 66,775 1,608 138,350
Additions - - 3,154 3,154
As at 31 December 2024 69,967 66,775 4,762 141,504
Depreciation
As at 1 January 2024 39,422 20,868 619 60,909
Provided during the period 5,498 11,477 1,375 18,350
As at 31 December 2024 44,920 32,345 1,994 79,259
Net Book Value
As at 31 December 2024 25,047 34,430 2,768 62,245
As at 1 January 2024 30,545 45,907 989 77,441
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 134,499 249,714
VAT 14,546 8,821
149,045 258,535
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 12,097 10,531
Trade creditors 14,915 54,175
Bank loans and overdrafts 10,000 10,000
Other loans 40,000 -
Corporation tax - 23,261
Other taxes and social security 5,233 3,716
Other creditors - 10,033
Accruals and deferred income 1,162 1,089
Director's loan account 42,745 155
126,152 112,960
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 20,316 26,425
Bank loans 5,834 16,667
26,150 43,092
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8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 12,097 10,531
Later than one year and not later than five years 20,316 26,425
32,413 36,956
32,413 36,956
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
Page 5