Acorah Software Products - Accounts Production 16.2.850 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 13409016 Mr Andrew Aitken Mrs Julie Aitken iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13409016 2023-10-31 13409016 2024-10-31 13409016 2023-11-01 2024-10-31 13409016 frs-core:CurrentFinancialInstruments 2024-10-31 13409016 frs-core:ShareCapital 2024-10-31 13409016 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 13409016 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 13409016 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 13409016 frs-bus:SmallEntities 2023-11-01 2024-10-31 13409016 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 13409016 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 13409016 frs-core:CostValuation 2023-10-31 13409016 frs-core:CostValuation 2024-10-31 13409016 frs-core:ProvisionsForImpairmentInvestments 2023-10-31 13409016 frs-core:ProvisionsForImpairmentInvestments 2024-10-31 13409016 frs-bus:Director1 2023-11-01 2024-10-31 13409016 frs-bus:Director1 2023-10-31 13409016 frs-bus:Director1 2024-10-31 13409016 frs-bus:Director2 2023-11-01 2024-10-31 13409016 frs-countries:EnglandWales 2023-11-01 2024-10-31 13409016 2022-10-31 13409016 2023-10-31 13409016 2022-11-01 2023-10-31 13409016 frs-core:CurrentFinancialInstruments 2023-10-31 13409016 frs-core:ShareCapital 2023-10-31 13409016 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31
Registered number: 13409016
Juand Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13409016
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 100 100
100 100
CURRENT ASSETS
Debtors 5 178 18,742
Cash at bank and in hand 50,663 50,327
50,841 69,069
Creditors: Amounts Falling Due Within One Year 6 (11,408 ) (33,799 )
NET CURRENT ASSETS (LIABILITIES) 39,433 35,270
TOTAL ASSETS LESS CURRENT LIABILITIES 39,533 35,370
NET ASSETS 39,533 35,370
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 39,433 35,270
SHAREHOLDERS' FUNDS 39,533 35,370
For the year ending 31 October 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 Andrew Aitken
Director
27 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
Juand Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13409016 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
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. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.
Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.
2.3. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: NIL)
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Page 3
4. Investments
Subsidiaries
£
Cost
As at 1 November 2023 100
As at 31 October 2024 100
Provision
As at 1 November 2023 -
As at 31 October 2024 -
Net Book Value
As at 31 October 2024 100
As at 1 November 2023 100
Investments in subsidiary undertakings are recognised at cost.
5. Debtors
2024 2023
£ £
Due within one year
Other debtors 178 18,742
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,066 157
Amounts owed to group undertakings 10,165 32,927
Other creditors 177 715
11,408 33,799
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 November 2023 Amounts advanced Amounts repaid Amounts written off As at 31 October 2024
£ £ £ £ £
Mr Andrew Aitken 18,742 46,238 (65,157 ) - (177 )
The above loan is unsecured, interest free and repayable on demand.
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