Acorah Software Products - Accounts Production 16.3.350 false true 31 October 2023 1 November 2022 false 1 November 2023 31 October 2024 31 October 2024 11605256 Ms Joanne Johnson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11605256 2023-10-31 11605256 2024-10-31 11605256 2023-11-01 2024-10-31 11605256 frs-core:CurrentFinancialInstruments 2024-10-31 11605256 frs-core:Non-currentFinancialInstruments 2024-10-31 11605256 frs-core:BetweenOneFiveYears 2024-10-31 11605256 frs-core:ComputerEquipment 2024-10-31 11605256 frs-core:ComputerEquipment 2023-11-01 2024-10-31 11605256 frs-core:ComputerEquipment 2023-10-31 11605256 frs-core:MotorVehicles 2024-10-31 11605256 frs-core:MotorVehicles 2023-11-01 2024-10-31 11605256 frs-core:MotorVehicles 2023-10-31 11605256 frs-core:PlantMachinery 2024-10-31 11605256 frs-core:PlantMachinery 2023-11-01 2024-10-31 11605256 frs-core:PlantMachinery 2023-10-31 11605256 frs-core:WithinOneYear 2024-10-31 11605256 frs-core:ShareCapital 2024-10-31 11605256 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31 11605256 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 11605256 frs-bus:FilletedAccounts 2023-11-01 2024-10-31 11605256 frs-bus:SmallEntities 2023-11-01 2024-10-31 11605256 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 11605256 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 11605256 frs-bus:Director1 2023-11-01 2024-10-31 11605256 frs-core:CurrentFinancialInstruments 1 2024-10-31 11605256 frs-countries:EnglandWales 2023-11-01 2024-10-31 11605256 2022-10-31 11605256 2023-10-31 11605256 2022-11-01 2023-10-31 11605256 frs-core:CurrentFinancialInstruments 2023-10-31 11605256 frs-core:Non-currentFinancialInstruments 2023-10-31 11605256 frs-core:BetweenOneFiveYears 2023-10-31 11605256 frs-core:WithinOneYear 2023-10-31 11605256 frs-core:ShareCapital 2023-10-31 11605256 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 11605256 frs-core:CurrentFinancialInstruments 1 2023-10-31
Registered number: 11605256
Njt (South East) Limited
Financial Statements
For The Year Ended 31 October 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 11605256
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 320,319 142,636
320,319 142,636
CURRENT ASSETS
Stocks 5 345,000 238,900
Debtors 6 22,947 19,470
Cash at bank and in hand 147,487 70,212
515,434 328,582
Creditors: Amounts Falling Due Within One Year 7 (466,829 ) (289,897 )
NET CURRENT ASSETS (LIABILITIES) 48,605 38,685
TOTAL ASSETS LESS CURRENT LIABILITIES 368,924 181,321
Creditors: Amounts Falling Due After More Than One Year 8 (228,139 ) (125,668 )
NET ASSETS 140,785 55,653
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 140,685 55,553
SHAREHOLDERS' FUNDS 140,785 55,653
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For the year ending 31 October 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 her 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
Ms Joanne Johnson
Director
30 July 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
Njt (South East) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11605256 . The registered office is 27 Old Orchard Lane, Leybourne, West Malling, ME19 5QH.
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 10% Reducing Balance
Motor Vehicles 10% Reducing Balance
Computer Equipment 10% Reducing Balance
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. 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.
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2.6. 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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2023 358 166,561 355 167,274
Additions - 199,517 11,735 211,252
Disposals - 6,840 - 6,840
As at 31 October 2024 358 372,918 12,090 385,366
Depreciation
As at 1 November 2023 36 24,566 36 24,638
Provided during the period 32 33,591 6,786 40,409
As at 31 October 2024 68 58,157 6,822 65,047
Net Book Value
As at 31 October 2024 290 314,761 5,268 320,319
As at 1 November 2023 322 141,995 319 142,636
5. Stocks
2024 2023
£ £
Stock 345,000 238,900
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6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 16,447 19,470
Other debtors 1,500 -
Other debtors (1) 5,000 -
22,947 19,470
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 24,179 21,478
Trade creditors 313,400 250,044
Bank loans and overdrafts 47,605 10,000
Corporation tax 20,707 3,159
VAT 58,538 2,816
Accruals and deferred income 2,400 2,400
466,829 289,897
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 207,300 98,988
Bank loans 20,839 26,680
228,139 125,668
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 24,179 23,805
Later than one year and not later than five years 207,300 98,988
231,479 122,793
Less: Finance charges allocated to future periods - 2,327
231,479 120,466
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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