Acorah Software Products - Accounts Production 16.2.850 false true 31 August 2023 1 September 2022 false 1 September 2023 31 August 2024 31 August 2024 08636682 Mrs Karen Thomson Mr Tim Thomson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08636682 2023-08-31 08636682 2024-08-31 08636682 2023-09-01 2024-08-31 08636682 frs-core:CurrentFinancialInstruments 2024-08-31 08636682 frs-core:Non-currentFinancialInstruments 2024-08-31 08636682 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-08-31 08636682 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-09-01 2024-08-31 08636682 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-08-31 08636682 frs-core:PlantMachinery 2024-08-31 08636682 frs-core:PlantMachinery 2023-09-01 2024-08-31 08636682 frs-core:PlantMachinery 2023-08-31 08636682 frs-core:RevaluationReserve 2023-08-31 08636682 frs-core:RevaluationReserve 2024-08-31 08636682 frs-core:ShareCapital 2024-08-31 08636682 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 08636682 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 08636682 frs-bus:FilletedAccounts 2023-09-01 2024-08-31 08636682 frs-bus:SmallEntities 2023-09-01 2024-08-31 08636682 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 08636682 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 08636682 frs-bus:Director1 2023-09-01 2024-08-31 08636682 frs-bus:Director2 2023-09-01 2024-08-31 08636682 frs-countries:EnglandWales 2023-09-01 2024-08-31 08636682 2022-08-31 08636682 2023-08-31 08636682 2022-09-01 2023-08-31 08636682 frs-core:CurrentFinancialInstruments 2023-08-31 08636682 frs-core:Non-currentFinancialInstruments 2023-08-31 08636682 frs-core:RevaluationReserve 2023-08-31 08636682 frs-core:ShareCapital 2023-08-31 08636682 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 08636682
Tjt Developments (Leeds) Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Reid & Rose Accounting
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08636682
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 760,112 760,149
760,112 760,149
CURRENT ASSETS
Debtors 6 2,918 2,918
Cash at bank and in hand 5,636 5,416
8,554 8,334
Creditors: Amounts Falling Due Within One Year 7 (1,749 ) (1,750 )
NET CURRENT ASSETS (LIABILITIES) 6,805 6,584
TOTAL ASSETS LESS CURRENT LIABILITIES 766,917 766,733
Creditors: Amounts Falling Due After More Than One Year 8 (487,491 ) (494,432 )
NET ASSETS 279,426 272,301
CAPITAL AND RESERVES
Called up share capital 9 20 20
Revaluation reserve 10 168,728 168,728
Profit and Loss Account 110,678 103,553
SHAREHOLDERS' FUNDS 279,426 272,301
Page 1
Page 2
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 Tim Thomson
Director
27/05/2025
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
Tjt Developments (Leeds) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08636682 . The registered office is 36 Crawshaw Avenue, Pudey, Leeds, West Yorkshire, LS28 7BT.
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:
Freehold 0%
Plant & Machinery 25% Reducing balance
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Land & Property
Freehold Plant & Machinery Total
£ £ £
Cost
As at 1 September 2023 760,000 944 760,944
As at 31 August 2024 760,000 944 760,944
Depreciation
As at 1 September 2023 - 795 795
Provided during the period - 37 37
As at 31 August 2024 - 832 832
Net Book Value
As at 31 August 2024 760,000 112 760,112
As at 1 September 2023 760,000 149 760,149
5. Stocks
2024 2023
£ £
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 2,918 2,918
2,918 2,918
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other taxes and social security 717 717
Accruals and deferred income 1,032 1,033
1,749 1,750
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 348,357 263,790
Other creditors 139,134 230,642
487,491 494,432
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 20 20
10. Reserves
Revaluation Reserve
£
As at 1 September 2023 168,728
As at 31 August 2024 168,728
Page 5