Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 13936233 Mrs Ashleigh Smith Mr Jason Smith iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13936233 2024-02-29 13936233 2025-02-28 13936233 2024-03-01 2025-02-28 13936233 frs-core:CurrentFinancialInstruments 2025-02-28 13936233 frs-core:ComputerEquipment 2025-02-28 13936233 frs-core:ComputerEquipment 2024-03-01 2025-02-28 13936233 frs-core:ComputerEquipment 2024-02-29 13936233 frs-core:MotorVehicles 2025-02-28 13936233 frs-core:MotorVehicles 2024-03-01 2025-02-28 13936233 frs-core:MotorVehicles 2024-02-29 13936233 frs-core:PlantMachinery 2025-02-28 13936233 frs-core:PlantMachinery 2024-03-01 2025-02-28 13936233 frs-core:PlantMachinery 2024-02-29 13936233 frs-core:ShareCapital 2025-02-28 13936233 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 13936233 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13936233 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 13936233 frs-bus:SmallEntities 2024-03-01 2025-02-28 13936233 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 13936233 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 13936233 frs-bus:Director1 2024-03-01 2025-02-28 13936233 frs-bus:Director2 2024-03-01 2025-02-28 13936233 frs-countries:EnglandWales 2024-03-01 2025-02-28 13936233 2023-02-28 13936233 2024-02-29 13936233 2023-03-01 2024-02-29 13936233 frs-core:CurrentFinancialInstruments 2024-02-29 13936233 frs-core:ShareCapital 2024-02-29 13936233 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 13936233
JSS Consulting Services Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Steve Pye & Co.
Chartered Certified Accountants
Unit 10 Aylsham Business Park
Richard Oakes Road
Aylsham
Norfolk
NR11 6FD
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 13936233
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,839 17,203
13,839 17,203
CURRENT ASSETS
Debtors 5 12,213 10,219
Cash at bank and in hand 58,949 47,855
71,162 58,074
Creditors: Amounts Falling Due Within One Year 6 (49,970 ) (44,381 )
NET CURRENT ASSETS (LIABILITIES) 21,192 13,693
TOTAL ASSETS LESS CURRENT LIABILITIES 35,031 30,896
NET ASSETS 35,031 30,896
CAPITAL AND RESERVES
Called up share capital 7 200 200
Income Statement 34,831 30,696
SHAREHOLDERS' FUNDS 35,031 30,896
For the year ending 28 February 2025 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 Income Statement.
On behalf of the board
Mr Jason Smith
Director
28 March 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
JSS Consulting Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13936233 . The registered office is 24 Neville Road, Norwich, Norfolk, NR7 8DS.  The presentation currency of the financial statements is the Pound Sterling (£).
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% straight line
2.4. Financial Instruments
The company enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties.
a) Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.
b) Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and in hand.
c) Impairment of financial assets
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.
d) Trade and other creditors
Debt instruments like loans and other accounts payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable within one year, typically trade payables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an outright short-term loan not at market rate, the financial asset is measured, initially and subsequently, at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are offset and the net amount reported in the statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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Page 3
2.5. 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: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2024 1,206 28,900 791 30,897
Additions - - 1,707 1,707
As at 28 February 2025 1,206 28,900 2,498 32,604
Depreciation
As at 1 March 2024 528 12,644 522 13,694
Provided during the period 169 4,064 838 5,071
As at 28 February 2025 697 16,708 1,360 18,765
Net Book Value
As at 28 February 2025 509 12,192 1,138 13,839
As at 1 March 2024 678 16,256 269 17,203
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 12,077 -
Other debtors 136 10,219
12,213 10,219
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 137 -
Other creditors 16,029 13,162
Taxation and social security 33,804 31,219
49,970 44,381
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 200 200
Page 4