Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 30 April 2025 30 April 2025 07969881 Mr John Wharton iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07969881 2024-02-29 07969881 2025-04-30 07969881 2024-03-01 2025-04-30 07969881 frs-core:CurrentFinancialInstruments 2025-04-30 07969881 frs-core:PlantMachinery 2025-04-30 07969881 frs-core:PlantMachinery 2024-03-01 2025-04-30 07969881 frs-core:PlantMachinery 2024-02-29 07969881 frs-core:ShareCapital 2025-04-30 07969881 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 07969881 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-04-30 07969881 frs-bus:FilletedAccounts 2024-03-01 2025-04-30 07969881 frs-bus:SmallEntities 2024-03-01 2025-04-30 07969881 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-04-30 07969881 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-04-30 07969881 frs-bus:Director1 2024-03-01 2025-04-30 07969881 frs-countries:EnglandWales 2024-03-01 2025-04-30 07969881 2023-02-28 07969881 2024-02-29 07969881 2023-03-01 2024-02-29 07969881 frs-core:CurrentFinancialInstruments 2024-02-29 07969881 frs-core:ShareCapital 2024-02-29 07969881 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 07969881 frs-core:CurrentFinancialInstruments 1 2024-02-29
Registered number: 07969881
J.A.N Communications Limited
Unaudited Financial Statements
For the Period 1 March 2024 to 30 April 2025
Accountancy Solutions (Northern) Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07969881
30 April 2025 29 February 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 431
- 431
CURRENT ASSETS
Stocks 5 - 2,900
Debtors 6 1,914 40,074
Cash at bank and in hand 4,261 5,159
6,175 48,133
Creditors: Amounts Falling Due Within One Year 7 (6,046 ) (47,919 )
NET CURRENT ASSETS (LIABILITIES) 129 214
TOTAL ASSETS LESS CURRENT LIABILITIES 129 645
NET ASSETS 129 645
CAPITAL AND RESERVES
Called up share capital 8 125 100
Profit and Loss Account 4 545
SHAREHOLDERS' FUNDS 129 645
Page 1
Page 2
For the period ending 30 April 2025 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 John Wharton
Director
31/05/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
J.A.N Communications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07969881 . The registered office is Tower Buildings, 9 Oldgate, Morpeth, Northumberland, NE61 1PY.
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:
Plant & Machinery 20% Straight line
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 period was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 March 2024 2,344
Disposals (2,344 )
As at 30 April 2025 -
Depreciation
As at 1 March 2024 1,913
Disposals (1,913 )
As at 30 April 2025 -
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 April 2025 -
As at 1 March 2024 431
5. Stocks
30 April 2025 29 February 2024
£ £
Work in progress - 2,900
6. Debtors
30 April 2025 29 February 2024
£ £
Due within one year
Other debtors 239 10,096
Other taxes and social security 65 65
Director's loan account 1,610 29,913
1,914 40,074
7. Creditors: Amounts Falling Due Within One Year
30 April 2025 29 February 2024
£ £
Corporation tax 3,856 32,512
VAT - 3,718
Credit card control - 459
Other creditors (1) - 10,096
Accruals and deferred income 2,190 1,134
6,046 47,919
8. Share Capital
30 April 2025 29 February 2024
£ £
Allotted, Called up and fully paid 125 100
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