Acorah Software Products - Accounts Production 16.3.350 false true 30 September 2023 1 October 2022 false 1 October 2023 30 September 2024 30 September 2024 04524302 Mr D T Harris Mr J M Slater Mr J M Slater iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04524302 2023-09-30 04524302 2024-09-30 04524302 2023-10-01 2024-09-30 04524302 frs-core:CurrentFinancialInstruments 2024-09-30 04524302 frs-core:FurnitureFittings 2024-09-30 04524302 frs-core:FurnitureFittings 2023-10-01 2024-09-30 04524302 frs-core:FurnitureFittings 2023-09-30 04524302 frs-core:MotorVehicles 2024-09-30 04524302 frs-core:MotorVehicles 2023-10-01 2024-09-30 04524302 frs-core:MotorVehicles 2023-09-30 04524302 frs-core:PlantMachinery 2024-09-30 04524302 frs-core:PlantMachinery 2023-10-01 2024-09-30 04524302 frs-core:PlantMachinery 2023-09-30 04524302 frs-core:ShareCapital 2024-09-30 04524302 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 04524302 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 04524302 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 04524302 frs-bus:SmallEntities 2023-10-01 2024-09-30 04524302 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 04524302 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 04524302 frs-bus:Director1 2023-10-01 2024-09-30 04524302 frs-bus:Director1 2023-09-30 04524302 frs-bus:Director1 2024-09-30 04524302 frs-bus:Director2 2023-10-01 2024-09-30 04524302 frs-bus:CompanySecretary1 2023-10-01 2024-09-30 04524302 frs-countries:EnglandWales 2023-10-01 2024-09-30 04524302 2022-09-30 04524302 2023-09-30 04524302 2022-10-01 2023-09-30 04524302 frs-core:CurrentFinancialInstruments 2023-09-30 04524302 frs-core:ShareCapital 2023-09-30 04524302 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
Registered number: 04524302
JNC Safety Services Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04524302
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,081 5,177
7,081 5,177
CURRENT ASSETS
Stocks 5 600 600
Debtors 6 555,856 357,433
Cash at bank and in hand 113,359 101,517
669,815 459,550
Creditors: Amounts Falling Due Within One Year 7 (241,591 ) (112,704 )
NET CURRENT ASSETS (LIABILITIES) 428,224 346,846
TOTAL ASSETS LESS CURRENT LIABILITIES 435,305 352,023
NET ASSETS 435,305 352,023
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 435,304 352,022
SHAREHOLDERS' FUNDS 435,305 352,023
Page 1
Page 2
For the year ending 30 September 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 J M Slater
Director
13 June 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
JNC Safety Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04524302 . The registered office is Woodbine Farm, Truro Business Park, Truro, Cornwall, TR3 6BW.
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
Fixtures & Fittings 25% reducing balance
2.4. Stocks and Work in Progress
Stocks 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.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current tax is recognised in profit or loss for the year.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 5)
6 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2023 8,628 3,180 48,705 60,513
Additions - - 3,751 3,751
As at 30 September 2024 8,628 3,180 52,456 64,264
Depreciation
As at 1 October 2023 8,628 2,614 44,094 55,336
Provided during the period - 141 1,706 1,847
As at 30 September 2024 8,628 2,755 45,800 57,183
...CONTINUED
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Net Book Value
As at 30 September 2024 - 425 6,656 7,081
As at 1 October 2023 - 566 4,611 5,177
5. Stocks
2024 2023
£ £
Stock 600 600
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 77,292 53,195
Other debtors 478,564 304,238
555,856 357,433
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 12,255 7,917
Other creditors 46,692 46,888
Taxation and social security 182,644 57,899
241,591 112,704
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr James Slater 214,528 264,786 (133,029 ) - 346,285
The above loan is unsecured and repayable on demand.Interest is charged by the company at the HMRC official rate for beneficial loan arrangements.
Page 4