Acorah Software Products - Accounts Production 16.3.350 false true true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 10920760 Ms Ewa Janas Ms. Ewa Janas true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10920760 2023-08-31 10920760 2024-08-31 10920760 2023-09-01 2024-08-31 10920760 frs-core:CurrentFinancialInstruments 2024-08-31 10920760 frs-core:FurnitureFittings 2024-08-31 10920760 frs-core:FurnitureFittings 2023-09-01 2024-08-31 10920760 frs-core:FurnitureFittings 2023-08-31 10920760 frs-core:ShareCapital 2024-08-31 10920760 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 10920760 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 10920760 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 10920760 frs-bus:SmallEntities 2023-09-01 2024-08-31 10920760 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 10920760 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 10920760 1 2023-09-01 2024-08-31 10920760 frs-bus:Director1 2023-09-01 2024-08-31 10920760 frs-countries:EnglandWales 2023-09-01 2024-08-31 10920760 2022-08-31 10920760 2023-08-31 10920760 2022-09-01 2023-08-31 10920760 frs-core:CurrentFinancialInstruments 2023-08-31 10920760 frs-core:ShareCapital 2023-08-31 10920760 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 10920760
Ewa Janas Photography Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Passman Leonard Associates Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 10920760
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 728 971
728 971
CURRENT ASSETS
Stocks 5 630 630
Cash at bank and in hand 138 1,907
768 2,537
Creditors: Amounts Falling Due Within One Year 6 (28,907 ) (27,800 )
NET CURRENT ASSETS (LIABILITIES) (28,139 ) (25,263 )
TOTAL ASSETS LESS CURRENT LIABILITIES (27,411 ) (24,292 )
NET LIABILITIES (27,411 ) (24,292 )
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (27,412 ) (24,293 )
SHAREHOLDERS' FUNDS (27,411) (24,292)
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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
Ms Ewa Janas
Director
28 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
Ewa Janas Photography Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10920760 . The registered office is 65 Comeragh Road, London, W14 9HT.
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:
Fixtures & Fittings 25% Reducing Balance
2.5. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Fixtures & Fittings
£
Cost
As at 1 September 2023 4,590
As at 31 August 2024 4,590
Depreciation
As at 1 September 2023 3,619
Provided during the period 243
As at 31 August 2024 3,862
...CONTINUED
Page 2
Page 3
Net Book Value
As at 31 August 2024 728
As at 1 September 2023 971
5. Stocks
2024 2023
£ £
Stock 630 630
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts - 21
Accruals and deferred income 840 719
Director's loan account 28,067 27,060
28,907 27,800
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
8. Ultimate Controlling Party
The company's ultimate controlling party is Ms. Ewa Janas by virtue of her ownership of 100% of the issued share capital in the company.
Page 3