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 10359487 Mr Jake Carter iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10359487 2023-09-30 10359487 2024-09-30 10359487 2023-10-01 2024-09-30 10359487 frs-core:CurrentFinancialInstruments 2024-09-30 10359487 frs-core:Non-currentFinancialInstruments 2024-09-30 10359487 frs-core:BetweenOneFiveYears 2024-09-30 10359487 frs-core:ComputerEquipment 2024-09-30 10359487 frs-core:ComputerEquipment 2023-10-01 2024-09-30 10359487 frs-core:ComputerEquipment 2023-09-30 10359487 frs-core:FurnitureFittings 2024-09-30 10359487 frs-core:FurnitureFittings 2023-10-01 2024-09-30 10359487 frs-core:FurnitureFittings 2023-09-30 10359487 frs-core:MotorVehicles 2024-09-30 10359487 frs-core:MotorVehicles 2023-10-01 2024-09-30 10359487 frs-core:MotorVehicles 2023-09-30 10359487 frs-core:PlantMachinery 2024-09-30 10359487 frs-core:PlantMachinery 2023-10-01 2024-09-30 10359487 frs-core:PlantMachinery 2023-09-30 10359487 frs-core:WithinOneYear 2024-09-30 10359487 frs-core:ShareCapital 2024-09-30 10359487 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30 10359487 frs-bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 10359487 frs-bus:FilletedAccounts 2023-10-01 2024-09-30 10359487 frs-bus:SmallEntities 2023-10-01 2024-09-30 10359487 frs-bus:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 10359487 frs-bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 10359487 frs-bus:Director1 2023-10-01 2024-09-30 10359487 frs-countries:EnglandWales 2023-10-01 2024-09-30 10359487 2022-09-30 10359487 2023-09-30 10359487 2022-10-01 2023-09-30 10359487 frs-core:CurrentFinancialInstruments 2023-09-30 10359487 frs-core:Non-currentFinancialInstruments 2023-09-30 10359487 frs-core:BetweenOneFiveYears 2023-09-30 10359487 frs-core:WithinOneYear 2023-09-30 10359487 frs-core:ShareCapital 2023-09-30 10359487 frs-core:RetainedEarningsAccumulatedLosses 2023-09-30
JSC Interiors Ltd
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10359487
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 19,367 19,426
19,367 19,426
CURRENT ASSETS
Debtors 5 378,318 733,509
Cash at bank and in hand 145,525 135,405
523,843 868,914
Creditors: Amounts Falling Due Within One Year 6 (268,212 ) (510,479 )
NET CURRENT ASSETS (LIABILITIES) 255,631 358,435
TOTAL ASSETS LESS CURRENT LIABILITIES 274,998 377,861
Creditors: Amounts Falling Due After More Than One Year 7 (52,629 ) (121,881 )
NET ASSETS 222,369 255,980
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 222,269 255,880
SHAREHOLDERS' FUNDS 222,369 255,980
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 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 Jake Carter
Director
27/06/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
JSC Interiors Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10359487 . The registered office is Unit D5 Laser Quay, Culpeper Close, Medway City Estate, Kent, ME19 4YU.
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.
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% on reducing balance basis
Motor Vehicles 20% on reducing balance basis
Fixtures & Fittings 10% on cost
Computer Equipment 25% on reducing balance basis
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 850 42,523 961 9,208 53,542
Additions 3,913 500 - 834 5,247
As at 30 September 2024 4,763 43,023 961 10,042 58,789
Depreciation
As at 1 October 2023 581 27,593 214 5,728 34,116
Provided during the period 1,046 3,086 96 1,078 5,306
As at 30 September 2024 1,627 30,679 310 6,806 39,422
Net Book Value
As at 30 September 2024 3,136 12,344 651 3,236 19,367
As at 1 October 2023 269 14,930 747 3,480 19,426
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 363,457 723,706
Prepayments and accrued income 4,511 5,328
Other debtors 4,475 4,475
VAT 5,875 -
378,318 733,509
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,286 4,286
Trade creditors 74,919 242,288
Bank loans and overdrafts 40,592 40,592
Corporation tax 7,541 13,900
Other taxes and social security 26,639 77,889
VAT - 111,374
Other creditors 1,360 2,850
Accruals and deferred income 13,800 17,300
Director's loan account 99,075 -
268,212 510,479
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7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 4,091 4,094
Bank loans 48,538 117,787
52,629 121,881
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 4,286 4,286
Later than one year and not later than five years 4,091 4,094
8,377 8,380
8,377 8,380
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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