Acorah Software Products - Accounts Production 16.3.350 false true 31 May 2024 1 June 2023 false 1 June 2024 31 May 2025 31 May 2025 11265962 Mr Jacek Nowakowski iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11265962 2024-05-31 11265962 2025-05-31 11265962 2024-06-01 2025-05-31 11265962 frs-core:CurrentFinancialInstruments 2025-05-31 11265962 frs-core:ComputerEquipment 2025-05-31 11265962 frs-core:ComputerEquipment 2024-06-01 2025-05-31 11265962 frs-core:ComputerEquipment 2024-05-31 11265962 frs-core:FurnitureFittings 2025-05-31 11265962 frs-core:FurnitureFittings 2024-06-01 2025-05-31 11265962 frs-core:FurnitureFittings 2024-05-31 11265962 frs-core:ShareCapital 2025-05-31 11265962 frs-core:RetainedEarningsAccumulatedLosses 2025-05-31 11265962 frs-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 11265962 frs-bus:FilletedAccounts 2024-06-01 2025-05-31 11265962 frs-bus:SmallEntities 2024-06-01 2025-05-31 11265962 frs-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 11265962 frs-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 11265962 frs-bus:Director1 2024-06-01 2025-05-31 11265962 frs-bus:Director1 2024-05-31 11265962 frs-bus:Director1 2025-05-31 11265962 frs-countries:EnglandWales 2024-06-01 2025-05-31 11265962 2023-05-31 11265962 2024-05-31 11265962 2023-06-01 2024-05-31 11265962 frs-core:CurrentFinancialInstruments 2024-05-31 11265962 frs-core:ShareCapital 2024-05-31 11265962 frs-core:RetainedEarningsAccumulatedLosses 2024-05-31
Registered number: 11265962
Jushi Body Kits Ltd.
Unaudited Financial Statements
For The Year Ended 31 May 2025
AP Accounting Solutions Limited
The Mill House
Erw Hir
Llantrisant
Pontyclun
CF72 8BY
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11265962
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,230 1,309
1,230 1,309
CURRENT ASSETS
Stocks 5 489 539
Debtors 6 347 137
Cash at bank and in hand 4 731
840 1,407
Creditors: Amounts Falling Due Within One Year 7 (2,170 ) (2,240 )
NET CURRENT ASSETS (LIABILITIES) (1,330 ) (833 )
TOTAL ASSETS LESS CURRENT LIABILITIES (100 ) 476
NET (LIABILITIES)/ASSETS (100 ) 476
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (200 ) 376
SHAREHOLDERS' FUNDS (100) 476
For the year ending 31 May 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 Jacek Nowakowski
Director
22/06/2025
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
Jushi Body Kits Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 11265962 . The registered office is 26 Mercia Road, Cardiff, CF24 2TF.
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:
Fixtures & Fittings 10% Straight Line
Computer Equipment 25% 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 year was:
2025 2024
Sales, marketing and distribution 1 1
1 1
Page 2
Page 3
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 June 2024 1,200 466 1,666
Additions 174 - 174
As at 31 May 2025 1,374 466 1,840
Depreciation
As at 1 June 2024 240 117 357
Provided during the period 137 116 253
As at 31 May 2025 377 233 610
Net Book Value
As at 31 May 2025 997 233 1,230
As at 1 June 2024 960 349 1,309
5. Stocks
2025 2024
£ £
Stock 489 539
6. Debtors
2025 2024
£ £
Due within one year
Other debtors 347 137
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Director's loan account 2,170 2,240
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:
As at 1 June 2024 Amounts advanced Amounts repaid Amounts written off As at 31 May 2025
£ £ £ £ £
Mr Jacek Nowakowski (2,240 ) 15,383 (15,313 ) - (2,170 )
The above loan is unsecured, interest free and repayable on demand.
Page 3